Short Form OMB No o Return of Organization Exempt From Income Tax

Transcription

1 Short Form OMB No o Return of Organization Exempt From Income Tax ^j} Font, 990 -EZ Under section 501(c), 527, or 4947 (a)(1) of the Internal Revenue Code (except lack lung enefit trust or private foundation) Sponsoring organizations of donor advised funds and controlling organizations as defined in section 512()( 13) must file Form 990. All other organizations with gross receipts less than $500,000 and total Department of the Treasury assets less than $1, 250,000 at the end of the year may use this form Intend Revenue service 10, The organization may have to use a copy of this return to satisfy state reporting requirements. LS009 - Ins pe ction A For the 2009 calendar year, or tax year eginning July 1, 2009, and ending June 30, B Check A applicale please C Name of organization D Employer Identification numer q Address change use Ms lael or Adirondack Ski Touring Council, Inc. 14 : q Name change print or Numer and street (or P 0. ox, if mail is not delivered to street address) Room/suite E Telephone numer q Initial return s P. q Terminated see 0. Box ^specific q Amended City or town, state or country, return and ZIP + 4 I str c- F Group Exemption q Application pending floes Lake Placid, NY Numer Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitale trusts must attach G Accounting Method: q Cash q Accrual a completed Schedule A (Form 990 or 990-FZ). Other (specify) H Check D q if the organization is not ^I-VNesite:lp--may l 1.org required to attach Schedule B (Form 990, J Tax-exempt status (check only one) - Q 501(c) ( 3 ) 4 (insert no.) q 4947(a)(1) or q EZ, or 990-PF). K Check q if the organization is not a section 509(a)(3) supporting organization and its gross receipts are normally not more than $25,000. A Form 990-EZ or Form 990 return is not required, ut if the organization chooses to file a return, e sure to file a complete return. L Add lines 5, 6, and 7, to line 9 to determine gross receipts, if $500,000 or more, file Form 990 instead of Form 990-EZ Revenue, Expenses, and Changes in Net Assets or Fund Balances (See the instructions for Part I.) 1 Contriutions, gifts, grants, and similar amounts received ,134 2 Program service revenue including government fees and contracts Memership dues and assessments Investment income a Gross amount from sale of assets other than inventory... 5a Less: cost or other asis nd s... 5 _ c Gain or (loss) from sale o ass (u tract line 5 from line 5a).... 5c 3 6 Special events and activities (co pteje applicale parts of Schedule any amount is from gaming, check q a Gross revenue (not inclu ing NI ON/ 7010 Q ntriutions reported on line 1).. iu _.... 6a Less: direct expenses of r th r exy1 s c Net income or (loss) from ec tract line 6 from line 6a).... 6c LLj 7a Gross sales of inventory, less returns and allowances a Less: cost of goods sold c Gross profit or (loss) from sales of inventory (Sutract line 7 from line 7a) c LLI 8 Other revenue (descrie Do- 8 9 Total revenue. Add lines 1 2, 3, 4, 5c, 6c, 7c, and , Grants and similar amounts paid (attach schedule) CO 11 Benefits paid to or for memers Salaries, other compensation, and employee enefits , Professional fees and other payments to independent contractors , Occupancy, rent, utilities, and maintenance X ,901 W 15 Printing, pulications, postage, and shipping , Other expenses (descrie Insurance ( 1,187 ), memerships ( 184),fifing fees ( 105) ) 16 1, Total expenses. Add lines 10 throug h ' 17 29, Excess or (deficit) for the year (Sutract line 17 from line 9) , Net assets or fund alances at eginning of year (from line 27, column (A)) (must agree with end-of-year figure reported on prior year's return) ,905 Z 20 Other changes in net assets or fund alances (attach explanation) Net assets or fund alances at end of year. Comine lines 18 throuoh ,627 If Total assets on line 25, column (B) are $1,250,000 or more, (See the instructions for Part II.) le Form 990 instead (A) Beginning of year (B) End of year 22 Cash, savings, and investments Land and uildings Other assets (descrie Accounts receivale 25 Total assets Total liailities (descrie Unpaid FICA (2008 ), Unpaid salary & expenses (2009) 27 Net assets or fund alances (line 27 of column (B) must agree with line 21). For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No , , , , (2,178) T 22,627 Form 990-EZ (2009) 2

2 I Form 990-EZ (2009) Pace 2 IWwawmena vi rruyrnm orvice r+ucurnpnsnmenw k0t= Lilt: rnstrucuons for rant ni.) Expenses What is the organization's primary exempt purpose? Construction and maintenance of pulic trails (Required for section Descrie what was achieved in carrying out the organization's exempt purposes. In a clear and concise 501(c)(3) and 501(c)(4) o47( manner, descrie the services provided, the numer of persons enefited, and other relevant information for (aa)(tions and seco)(1) trusts; optional each program title. for others.) 28 Maintained 39 miles of pulic ski and hiking trails In the Lake Placid, NY area. Estimated 7,000 skier days of use with an additional 14,000 use-days In non -snow season. Land survey and legal work In preparation to acquire a half-mile long permanent trail easement to provide pulic access from pulic road to pulic land (Grants $ ) If this amount includes foreign grants. check here.... q 28a 23, Pulished and distriuted 3,000 copies of a trail map to encourage use of the trail (Grants $ ) If this amount includes foreign grants, check here. 30 Provided -updates of local ski conditions, weather, and safety information via phone and we site from late Octoer through early May (Grants $ ) If this amount includes foreign grants, check here. q 1, Other program services (attach schedule) (Grants $ ) If this amount includes foreign grants, check here. q 32 Total prog ram service expenses (add lines 28a throu g h 31 a) List of Officers, Directors, Trustees, and Key Employees. List each one even if not compensated. (See the instructions for Part IV.) (a) Name and address Tony Goodwin Bark Eater Way, Keene, NY Peter Fish 89 Intervals Way, Lake Placid, NY Frank Krueger 26 Scenic Point Dr., Jay, NY Ronald A. Harris P.O. Box 262, Ray Brook, NY () Title and average hours per wee devoted to position Executive Director - 25 President - 2 Vice-President -1 Secrete /Treasurer -1 (c) Compensation (R not paid, enter -0-.) (d) Contriutions to employee enefit plans & deferred compensation (e) Expense account and other allowances 13, Mike Brennan P.O. Box 541, Saranac Lake, NY Brian Delaney Main St., Lake Placid, NY William Frazer Mill Pond Dr. Ken Klauck P.O. Box 808, Lake Placid, NY Director - 1 Director -1 Director -1 Director - 1 Jeffrey Erenstone Old Military Rd., Lake Placid, NY Matt Young Old Military Rd., Lake Placid, NY Director -1 Director -1 Form VW-LL (2009)

3 Farm 990 -EZ (2009) a 36 37a 39 a 40a c d e 41 42a 43 c the statement Did the organization engage in any activity not previously reported to the IRS? If "Yes," attach a detailed description of each activity Were any changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the changes If the organization had income from usiness activities, such as those reported on lines 2, 6a, and 7a (among others), ut not reported on Form 990-T, attach a statement explaining why the organization did not report the income on Form 990-T. Did the organization have unrelated usiness gross income of $1,000 or more or was it suject to section 6033(e) notice, reporting, and proxy tax requirements? If "Yes," has it filed a tax return on Form 990-T for this year? Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If "Yes," complete applicale parts of Schedule N Enter amount of political expenditures, direct or indirect, as descried in the instructions. I 37a I Did the organization file Form 1120-POL for this year? Dld a organization orrow from, or make any loans to, any o icer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the period covered y this return? If "Yes," complete Schedule L, Part II and enter the total amount involved Section 501 (c)(7) organizations. Enter: Initiation fees and capital contriutions included on line a Gross receipts, included on line 9, for pulic use of clu facilities Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under: section ; section ; section Section 501 (c)(3) and 501 (c)(4) organizations. Did the organization engage in any section 4958 excess enefit transaction during the year or is it aware that it engaged in an excess enefit transaction with a disqualified person in a prior year, and that the transaction has not een reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and p. Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimursed y the organization All organizations. At any time during the tax year, was the organization a party to a prohiited tax shelter transaction? If "Yes," complete Form 8886-T List the states with which a copy of this return is filed. New York The organization's ooks are in care of Tony Goodwin Telephone no. Located at 2693 Main St., ( P.O. Box 843) Lake Placid, NY ZIP + 4 At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a ank account, securities account, or other financial account)? If "Yes," enter the name of the foreign country: See the instructions for exceptions and filing requirements for Form TD F , Report of Foreign Bank and Financial Accounts. At any time during the calendar year, did the organization maintain an office outside of the U.S.?.... If "Yes," enter the name of the foreign country: Section 4947(a)11) nonexempt charitale trusts filing Form 990-EZ in lieu of Form Check here and enter the amount of tax-exempt interest received or accrued during the tax year Did the organization maintain any donor advised funds? If "Yes," Form 990 must e completed instead of Form 990-EZ Is any related organization a controlled entity of the organization within the meaning of section 512()(13)? If "Yes," Form 990 must e com pleted instead of Form 990-EZ Yes No c Page 3 Yes No a1 I 3 No Form 990-EZ (2009)

4 Form 990-EZ (2009) Page 4 Section 501 (c)(3) organizations and section 4947(a)(1) nonexempt charitale trusts only. All section 501 (c)(3) organizations and section 4947(x)(1) nonexempt charitale trusts must answer questions and comple a the tales for lines 50 and Did the organization engage in direct or indirect political campaign activities on ehalf of or in opposition to Yes No candidates for pulic office? If "Yes," complete Schedule C, Part I Did the organization engage in loying activities? If "Yes," complete Schedule C, Part II Is the organization a school as descried in section 170()(1)(A)(I)? If "Yes," complete Schedule E a Did the organization make any transfers to an exempt non-charitale related organization? a 3 If "Yes," was the related organization a section 527 organization? Complete this tale for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None." None (a) Name and address of each employee paid more than $100,000 () Title and average (c) Compensation (d) Contriutions to. (e) Expense dev hours week employee eneffl oted t p sla n acc ount and deferred com other allowances f Total numer of other employees paid over $100, Complete this tale for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None." None (a) Name and address of each independent contractor paid more than $100,000 () Type of service (c) Compensation d Total numer of other independent contractors each receivi Sign Here Under penalties of perjury, I declare that I have examined this return, it and elief, it is true, correct, and complete Declaration of preparer (ott nature of officer Ore-_5, de_ ^ s) pl-j l Type or punt name and title F S ^l Preparer's Paid signature Preparer ' s Firm ' s name (or Use Only yours if self-employed), address, and ZIP + 4 May the IRS discuss this return with the Dreoarer shown aove? Se

5 SCHEDULE A (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization Adirondack Ski Touring Council, Inc. Pulic Charity Status and Pulic Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitale trust. Attach to Form 990 or Form 990-E2. See separate instructions. OMB No Employer Identification numer 14 ; must complete this part.) See instructions. The organization is not a private foundation ecause it is: (For lines 1 through 11, check only one ox.) 1 q A church, convention of churches, or association of churches descried in section 170()(1)(A)(i). 2 q A school descried in section 170()(1)(A)(il). (Attach Schedule E.) 3 q A hospital or a cooperative hospital service organization descried in section 170 ()(1)(A)(iii). 4 q A medical research organization operated in conjunction with a hospital descried in section 170()(1)(A)(iii ). Enter the hospital's name, city, and state: q An organization operated for the enefit of a college or university owned or operated y a governmental unit descried in 6 q A federal, state, or local government or governmental unit descried in section 170()(1)(A)(v). 7 q An organization that normally receives a sustantial part of its support from a governmental unit or from the general pulic descried in section 170()(1)(A)(vi). (Complete Part II.) 8 q A community trust descried in section 170()(1)(A)(v). (Complete Part II.) 9 m An organization that normally receives: (1) more than 331/3 % of its support from contriutions, memership fees, and gross receipts from activities related to its exempt functions-suject to certain exceptions, and (2) no more than 33/3 % of its support from gross investment income and unrelated usiness taxale income (less section 511 tax) from usinesses acquired y the organization after June 30, See section 509(a)(2). (Complete Part III.) 10 q An organization organized and operated exclusively to test for pulic safety. See section 509(a)(4). 11 q An organization organized and operated exclusively for the enefit of, to perform the functions of, or to carry out the purposes of one or more pulicly supported organizations descried in section 509(a)(1) or section 509(a)(2). See section 509(a )(3). Check the ox that descries the type of supporting organization and complete lines 11e through 11h. a q Type I q Type II c q Type III-Functionally integrated d q Type Ill-Other e q By checking this ox, I certify that the organization is not controlled directly or indirectly y one or more disqualified persons other than foundation managers and other than one or more pulicly supported organizations descried in section 509(a)(1) or section 509(a)(2). f If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this ox q g Since August 17, 2006, has the organization accepted any gift or contriution from any of the following persons? (i) A person who directly or indirectly controls, either alone or together with persons descried in (ii) Yes No and (ii ) elow, the governing ody of the supported organization? (ii) A family memer of a person descried in () aove? (ii} (iii) A 35% controlled entity of a person descried in (I) or (ii) aove? g[di) h Provide the following information aout the sunoorted orn ani7atinn lsl (1) Name of supported organization (ii) EIN (iii) Type of organization (descried on lines 1-9 aove or IRC section (see Instructions )) (Iv) Is the organization in col. 0) fisted in your governing document? (v) Did you notify the organization in col (1) of your support? (vii Is the organization in col. (I) organized in the U.S? Yes No Yes No Yes No (vi) Amount of support Total For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Cat No F Schedule A (Form 990 or 990 -EZ) 2009 Form 990 or 990-E3.

6 Schedule A (Form 990 or 990 -EZ) 2009 Page 2 LOW Support Schedule for Organizations Descried in Sections 170( )( 1)(A)(iv) and 170 ()(1)(A)(vi) (Complete only if you checked the ox on line 5, 7, or 8 of Part I.) Section A. Pulic Support Calendar year (or fiscal year eginning In) (a) 2005 () 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total I Gifts, grants, contriutions, and memership fees received. (Do not include any 'unusual grants.')... 2 Tax revenues levied for the organization's enefit and either paid to or expended on its ehalf The value of services or facilities furnished y a governmental unit to the organization without charge... 4 Total. Add lines 1 through hwpoftfwof-t6t con n 1-tonsyeach u person (other than a governmental unit or - pulicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) 8 Pulic support. Sutract line 5 from line 4. Section B. Total Suanort Calendar year (or fiscal year eginning in) (a) 2005 () 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total 7 Amounts from line Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Net income from unrelated usiness activities, whether or not the usiness is regularly carried on Other Income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) Total support. Add lines 7 through Gross receipts from related activities, etc. (see instructions) First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) q organization, check this ox and stop here Section C. Com putation of Pulic Su pport Percentage 14 Pulic support percentage for 2009 (line 6, column (f) divided y line 11, column (f)),.. 14 % 15 Pulic support percentage from 2008 Schedule A, Part II, line % 16a 33 '/s % support test If the organization did not check the ox on line 13, and line 14 is 33Y3 % or more, check this ox and stop here. The organization qualifies as a pulicly supported organization q 331/3 % support test If the organization did not check a ox on line 13 or 16a, and line 15 is 333/3 % or more, check this ox and stop here. The organization qualifies as a pulicly supported organization q 17a 10%-facts -and-circumstances test If the organization did not check a ox on line 13, 16a, or 16, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this ox and stop here. Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a pulicly supported organization.. q 10%-facts-and-circumstances test If the organization did not check a ox on line 13, 16a, 16, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this ox and stop here. Explain In Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a pulicly supported organization..... q 18 Private foundation. If the organization did not check a ox on line 13, 16a, 16, 17a, or 17, check this ox and see instructions q Schedule A (Form 990 or 990-EZ) 2009

7 Schedule A (Form 990 or 990-EZ) 2009 Page 3 Support Schedule for Organizations Descried in Section 509(a)(2) (Complete only if you checked the ox on line 9 of Part I.) Section A. Pulic Support Calendar year (or fiscal year eginning In) (a) 2005 () 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total I Gifts, grants, contriutions, and memership fees received. (Do not include any "unusual grants.") ,826 26,340 23,465 25,581 39, ,346 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose ,222 3 Gross receipts from activities that are not an unrelated trade or usiness under section Tax revenues levied for the organization's enefit and either paid to or expended on its etsa 5 The value of services or facilities furnished y a governmental unit to the organization without charge ,000 6 Total. Add lines 1 through ,741 27,402 24, , , ,568 7a Amounts included on lines 1, 2, and 3 received from disqualified persons. Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1 % of the amount on line 13 for the year... c Add lines 7a and Pulic support (Sutract line 7c from line 6. ) 150,568 Section B. Total Support Calendar year (or fiscal year eginning in) (a) 2005 () 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total 9 Amounts from line ,741 27,402 24,822 26,181 40, ,568 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources ,524 Unrelated usiness taxale income (less section 511 taxes) from usinesses acquired after June 30, c Add lines 1Oa and 1O Net income from unrelated usiness activities not included in line 10, whether or not the usiness is regularly carried on Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) Total support. (Add lines 9, 1 Oc, 11, and 12.) First five years. If the Form 990 is for the organization 's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this ox and stop here q 15 Pulic support percentage for 2009 (line 8, column (f) divided y line 13, column (f)) % 16 Pulic support percentage from 2008 Schedule A, Part III, line % Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2009 (line 10c, column (f) divided y line 13, column (f)) Investment income percentage from 2008 Schedule A, Part III, line % 19a 331/3 % support tests If the organization did not check the ox on line 14, and line 15 is more than 333/3 %, and line 17 is not more than 331/3 %, check this ox and stop here. The organization qualifies as a pulicly supported organization % % support tests If the organization did not check a ox on line 14 or line 19a, and line 16 is more than 33/3 %, and line 18 is not more than 331/3 %, check this ox and stop here. The organization qualifies as a pulicly supported organization q 20 Private foundation. If the organization did not check a ox on line a, or 19, check this ox and see instructions q Schedule A (Form 990 or 990-EZ) 2009

8 A Schedule A (Form 990 or 990-EZ) 2009 Page 4 Supplemental Information. Complete this part to provide the explanations required y Part II, line 10; Part II. line 17a or 17; and Part III, line 12. Provide any other additional information. See instructions. Schedule A (Form 990 or 990-EZ) 2009