2025-11-17T14:53:53-05:00 2024-12-31 465677563 VAN DYKE & HAND CPA PC 24 GINGERBREAD LN EAST HAMPTON NY 119372458 990 2024-01-01 261298442 HAMPTON LIFEGUARD ASSOCIATION INC HAMP 6313242787 7 MEADOW WAY EAST HAMPTON NY 11937 JOHN RYAN SR DIRECTOR 6313242787 2025-11-13 false MICHAEL G HAND CPA P01390778 6313243650 2025-11-13 2024 2025-03-06 01:10:19Z JONATHAN TARBET 132 N MAIN ST EAST HAMPTON NY 11937 199108 false X WWW.HAMPTONLIFEGUARDASSOCATION.COM X 2008 NY PUBLIC SERVICE SAFETY IN POOLS & OCEAN WATER AND OCEAN RESCUE SERVICES IN THE TOWN OF EAST HAMPTON, NEW YORK, SUFFOLK COUNTY. 13 13 0 230 0 74950 136957 120109 62131 0 7588 20 202647 199108 0 0 26300 0 0 0 201201 223878 227501 223878 -24854 -24770 275110 259243 100000 0 175110 259243 PUBLIC SERVICE SAFETY IN POOLS & OPEN WATER AND OCEAN RESCUE SERVICES IN THE TOWN OF EAST HAMPTON, NY, SUFFOLK COUNTY. false false 55983 12072 LIFEGUARD AND OCEAN RESCUE SUPPORT; OVER 200 LIFEGUARD & OCEAN RESCUE SQUAD MEMBERS; THE ENTIRE TOWN OF EAST HAMPTON BENEFITS FROM THE WATER SAFETY & RESCUE PROVIDED. 122602 46248 JUNIOR LIFEGUARD SUPPORT; OVER 70 CHILDREN FROM AGE NINE THROUGH AGE FOURTEEN STUDY WATER SAFETY & GRADUALLY LEARN LIFEGUARDING TECHNIQUES TO PREPARE THEM FOR BECOMING LIFEGUARDS. 18163 3811 SWIM TEAM SUPPORT; OVER 65 YOUNGSTERS AGE EIGHT AND LESS ARE TAUGHT WATER SAFETY & SWIMMING AT TOWN BAY BEACHES & AT THE YMCA SWIMMING POOL. 196748 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true false true false true false NY X JONATHAN TARBET 6313242787 132 N MAIN ST EAST HAMPTON NY 11937 X SCOTT BRADLEY DIRECTOR 1.00 X 0 0 0 CRAIG BRIERLEY DIRECTOR 1.00 X 0 0 0 NICOLE CASTILLO DIRECTOR 1.00 X 0 0 0 HALEY CINQUE DIRECTOR 1.00 X 0 0 0 THOMAS COHILL DIRECTOR 1.00 X 0 0 0 LUCY EMPAGE DIRECTOR 1.00 X 0 0 0 THEODORE J CALABRESE JR DIRECTOR 1.00 X 0 0 0 JOHN RYAN JR DIRECTOR 1.00 X 0 0 0 SEAN KNIGHT DIRECTOR 1.00 X 0 0 0 BRADFORD PARSONS DIRECTOR 1.00 X 0 0 0 ROBERT PUCCI DIRECTOR 1.00 X 0 0 0 ZULLEY RAMEREZ DIRECTOR 1.00 X 0 0 0 JOHN RYAN SR DIRECTOR 2.00 X 0 0 0 JONATHAN TARBET DIRECTOR 1.00 X 0 0 0 false false false 136957 136957 PROGRAM SERVICE REVENUE 46248 46248 RUN SWIM RUN 8651 8651 CLOTHING/MERCHANDISE 3053 3053 50/50 RAFFLE 2150 2150 CAR WASH 2029 2029 62131 OTHER REVENUE 20 20 20 199108 62151 700 700 3275 3275 5000 5000 57655 57655 635 635 552 552 28904 25295 3609 6851 6851 868 868 TOURNAMENT TRAVEL 60483 60483 TOURNAMENT EXPENSES 19659 19659 SUPPLIES/LIFEGUARD GEAR 10727 10727 LOCAL DONATIONS 8026 8026 20543 14903 5640 223878 196748 27130 0 249043 233666 49921 24344 26067 25577 275110 259243 100000 100000 0 X 175110 259243 175110 259243 275110 259243 X -24770 108903 X false false false X 72147 194281 246305 208492 136957 858182 72147 194281 246305 208492 136957 858182 858182 858182 62151 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49921 24344 25577 25577 FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF FORM 990 ARE PRESENTED TO ALL GOVERNING BODY MEMBERS UPON RECEIPT BY THE TREASURER PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL OUTSIDE PARTIES WERE VETTED AND ALL TRANSACTIONS RECONCILED TO PROPER ACCOUNTS & VENDORS. FORM 990, PAGE 6, PART VI, LINE 15B NO DIRECTORS RECEIVE ANY COMPENSATION AT ALL. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 DURING THE PREPARATION OF THE ORGANIZATIONS 2024 FORM 990, TWO PRIOR-YEAR ACCOUNTING ERRORS WERE IDENTIFIED THAT REQUIRED CORRECTION THROUGH A PRIOR PERIOD ADJUSTMENT. BECAUSE THE ORGANIZATIONS 2024 REVENUES DID NOT REQUIRE AUDITED OR REVIEWED FINANCIAL STATEMENTS FOR THE YEAR, THESE ISSUES WERE DETECTED DURING THE RETURN PREPARATION PROCESS. 1. MISCLASSIFICATION OF DONATION AS LOAN PAYABLE: AN AMOUNT OF APPROXIMATELY 100,000, ORIGINALLY RECORDED IN THE PRIOR YEAR AS A LOAN PAYABLE, WAS DETERMINED THE ORGANIZATION HAS NO DEBT OR LOAN PAYABLES AND THIS MAY HAVE BEEN FROM A DONATION. THE INITIAL MISCLASSIFICATION OCCURRED DURING A PERIOD WHEN THE TREASURER WAS MANAGING SIGNIFICANT FAMILY HEALTH MATTERS, AND THE PRIOR ACCOUNTANT DID NOT RECEIVE COMPLETE FINANCIAL DOCUMENTATION. THE DONOR IS NOT AN INSIDER, BOARD MEMBER, RELATED PARTY, OR DISQUALIFIED PERSON, AND THE TRANSACTION DID NOT INVOLVE ANY PRIVATE INUREMENT OR EXCESS BENEFIT. 2. CHECKING ACCOUNT UNDERSTATEMENT: A REVIEW OF BANKING ACTIVITY ALSO IDENTIFIED AN 8,903 UNDERSTATEMENT IN PRIOR-YEAR CHECKING ACCOUNT BALANCES RESULTING FROM INCOMPLETE POSTING OF DEPOSITS AND ACTIVITY. A PRIOR PERIOD ADJUSTMENT WAS RECORDED TO RESTATE BEGINNING NET ASSETS, ELIMINATE THE INCORRECTLY RECORDED LOAN PAYABLE, RECOGNIZE THE DONATION IN THE APPROPRIATE PERIOD, AND CORRECT THE CASH UNDERSTATEMENT. THESE CORRECTIONS DO NOT AFFECT CURRENT-YEAR OPERATIONS OR MISSION-RELATED ACTIVITIES AND WERE THE RESULT OF ADMINISTRATIVE ERRORS RATHER THAN MISCONDUCT. THE ORGANIZATION HAS STRENGTHENED INTERNAL CONTROLS, INCLUDING IMPROVED RECONCILIATION PROCEDURES AND DOCUMENTATION PRACTICES, TO PREVENT SIMILAR ISSUES IN THE FUTURE.