Southern Marin Lax Information
SMLC Reference Documents
Founded in 1986, SMLC is a 501(c)(3) not for profit, tax exempt corporation. It is in fact a public charity and as such, not only has a responsibility to the community it serves, but also must follow rules set forth by the IRS.
The documents below are provided as a reference to give the community the information pertaining to the organization they support. All of this information is or should be available to the public.
Articles and Bylaws
Key references:
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P2 - No part of net-income shall inure to officers or directors (Article V, B)
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P14 - Prohibition against self-dealing (Article VI, Section 2 & 3)
SMLC IRS Form 1023
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P1 - "on behalf of Aguarium Club of Lancaster County" ?
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P5 - Compensation falsely stated as "None" (Part V)
Board Minutes 2015
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June: income "split 75% coach/25% club of Net"
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December: "No Board Meeting," misstated twice on IRS Form 1023
Board Minutes 2016
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August: "proposed" paying salaries
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September: first formal compensation vote, but for 2017
IRS Regulations
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P1 - The three requirements to determine reasonable compensation.
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P4 - No part of net earnings may inure to the benefit of any private individual.
Tax Return 2014
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Page 10 - "S/A Expenses" of $251,000 with no further explanation.
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P27, Schedule O, which claims that board meetings were open to the public when they were not.
Tax Return 2015
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Page 7 - Jon Porter Salary $107,937. Mary Beth Todd $37,878
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P 10 - Line 24e - Coaching $97,193 claimed
Tax Return 2016
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Page 7 - Jon Porter Salary $112,737. Mary Beth Todd $50,053
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P 10 - Line 7- Other Salaries and Wages $55,692. Line 24e All other expense $41,762 claimed,
Shuffling Board Seats
Key questions:
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Why so many changes in a short period?
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Why don't any of them match what's reported to the IRS?
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Is there a connection between strict IRS rules and attempting to appear to be compliance.?
Board Website Info
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Page 1 - Jon Porter President, September 7, 2017
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Page 2 - Shannon Nies, President, September 16, 2017
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Page 3 - No President, December 12, 2017 to the present
CA DOJ Notice
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Page 1 - Deliquency Notice from Attorney General, April 6, 2017
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Page 3 - Notice of Intent to Suspend, in 30 days, August 24, 2017