2026-03-29T19:32:09-07:00 2025-10-31 Stewart Solutions 1117 Priscilla Lane Alexandria VA 22308 990 2024-11-01 546049546 Waynewood Recreation Association WAYN 7037283899 1027 Dalebrook Drive Alexandria VA 22308 Mary Frances Daly Vice President 5712434108 2026-03-29 true true Gary Stewart CPA P02242845 7033959716 X 2024 2025-03-06 01:10:19Z Mary Frances Daly 1004 Waynewood Blvd Alexandria VA 22308 770346 false X waynewoodrec.org X 1959 VA Provide recreation facilities to members and their guests including sport activities and social events. See Schedule O for full mission. 9 9 53 75 0 0 707014 766655 2559 3691 0 709573 770346 0 0 73236 67049 0 0 607870 607204 681106 674253 28467 96093 1367099 1399124 565185 528583 801914 870541 Provide recreation facilities to members and their guests including sport activities and social events. See Schedule O for full mission. false false 545725 766655 Provide recreation facilities swimming pool, tennis courts, playground, and fields to members and their guests including sport teams and social events. See Schedule O for full mission. 545725 false 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 true 0 0 false 53 false false false false false false false false false X 9 9 false false false false false false false false false false false true false false false false false false Chris Cook 7065062614 1027 Dalebrook Drive Alexandria VA 22308 X Byron Adams President 10.00 0.00 X X 0 0 0 Mary Frances Daly Vice President 10.00 0.00 X X 0 0 0 Rob Robine Secretary 10.00 0.00 X X 0 0 0 Chris Cook Treasurer 10.00 0.00 X X 0 0 0 Rob Bluey Director 10.00 0.00 X 0 0 0 Stephanie Angle Director 10.00 0.00 X 0 0 0 Gary Stewart Director 10.00 0.00 X 0 0 0 Marty Weeks Director 10.00 0.00 X 0 0 0 Eric Buller Director 10.00 0.00 X 0 0 0 0 false false false Premier Aquatics 6184 Old Franconia Road Alexandria VA 22310 Pool Management 261564 1 0 Membership Dues & Fees 713940 583433 583433 Snack Bar Income 713940 61425 61425 Special Event Income 713940 39705 39705 Sports Income 713940 3325 3325 Swim Team Income 713940 78767 78767 766655 3691 3691 0 0 0 0 0 0 0 0 770346 770346 0 0 0 0 0 0 56139 56139 0 0 10910 10910 0 0 28165 28165 0 0 0 21239 21239 0 36060 36060 0 0 0 0 0 0 11895 11895 0 71984 71984 31169 Pool Expense 275962 275962 Swim Team Expense 39882 39882 Grounds Expense 36510 36510 Events Expense 31822 31822 22516 22516 674253 545725 97359 0 131248 208511 102777 106167 0 730 13905 0 0 0 0 0 1973726 908849 1132344 1064877 0 0 0 0 5664 1367099 1399124 65139 16211 197500 293933 302545 218439 1 565185 528583 X 487400 459443 314514 411098 801914 870541 1367099 1399124 X 96093 -27466 X false false false 16000 16000 821310 190765 630545 1136416 718084 418332 1064877 Form 990, Part VI, Section B, Line 11b A final draft of the Form 990 is given to each board member for final review before filing. Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part XI, Line 9 Adjustments due to book to tax differences. = -$27466 Form 990, Part III Cont. 1 The Corporation is organized for the purpose of acquiring, owning, leasing, constructing, operating, managing, and maintaining a community park, playground, athletic field, swimming pool, and other recreational facilities, together with such facilities and structures as may be necessary, useful, and related thereto, in the Subdivision of Waynewood in Fairfax County, Virginia, and for the purpose of providing other recreational and social opportunities, all for the benefit of residents of said subdivision and members and their duly authorized guests. Form 990, Part VI, Section A, Line 6 The organization has three classes of members: Active, Associate, and Honorary. Active membership is limited to one 1 adult member of each household. Associate membership is limited to persons who are bona fide residents of the household of an active member, regardless of age. Honorary membership is limited to persons who have been elected to such membership at any annual meeting of the corporation or at any special meeting called for that purpose. Membership shall be limited to residents of nearby residential areas to the Waynewood Recreation Association facility, subject to grandfathering as provided in the By-laws and rules promulgated by the Board of Directors. Only active members shall have the right to vote. Form 990, Part VI, Section A, Line 7a Active members elect the Board of Directors at the Annual Meeting. Form 990, Part VI, Section A, Line 7b At any meeting of members, every member having the right to vote shall be entitled to vote in person or by proxy appointed by an instrument in writing subscribed by such member and bearing a date not more than one 1 month prior to the meeting, unless said instrument provides for a longer period. Active members elect the governing board of the association, approve all budgets and capital expenditures, and vote to change the by-laws, major procedures, and other governing documents. Form 990, Part VI, Section B, Line 11b A final draft of the Form 990 is given to each board member for final review before filing. Form 990, Part VI, Section B, Line 12c At the beginning of each year, all board members review and sign the conflict of interest disclosure. If any board member at any time during the year has or knows of any conflict of interest, the issue is discussed by the board and, if necessary, the board member is asked to recuse him or herself from any meeting or discussion on that issue. Form 990, Part VI, Section C, Line 19 Members may request via letter, email, or phone to review any organization documents with the business manager, president, or treasurer. The business manager, president, or treasurer coordinates with the board and the individual making the request to find a time and place for the member to review the documents. Form 990, Part XI, Line 9 Sales of membership certificates to eligible families combined with an upward adjustment of the value of membership certificates. The Waynewood Recreation Association respectfully requests abatement of any penalties associated with the late filing of its Form 990. The organization is a volunteer-run 501(c)(7) social club with limited administrative resources. During the period in question, the Association experienced a transition in financial oversight and recordkeeping responsibilities, including changes in board leadership and delays in gathering complete financial information necessary to prepare the return. The Association had engaged a third-party business manager who was responsible for coordinating the preparation and filing of the Form 990. The board relied on repeated representations from this individual that the filing had been completed. It was not until the board independently verified filing status with the IRS that it discovered the return had never been filed. The business manager's engagement has since been terminated. Upon becoming aware of the missed filing, the Association took immediate corrective action by engaging a qualified tax professional to ensure all required filings are completed accurately and in compliance with IRS requirements. Procedures have since been implemented to improve internal controls, including earlier financial close processes, clearer assignment of responsibilities, direct verification of filing status with the IRS, and engagement of ongoing professional support to prevent recurrence. The failure to file timely was not due to willful neglect but was the result of reasonable cause as described above, including good-faith reliance on a delegated agent who misrepresented the filing status. The Association has otherwise made a good faith effort to comply with all federal filing requirements. We respectfully request that any penalties be waived based on these facts.