CENTRAL ALABAMA SPORTS COMMISSION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
CENTRAL ALABAMA SPORTS COMMISSION INC (EIN 27-4543841)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-23
IRS object ID
202601749349301680
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-23T15:48:24-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN630967991PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BBCM PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 230250AddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP361230250ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274543841EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL ALABAMA SPORTS COMMISSION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt
Phone3346252300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11010 FOREST AVENUEAddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36106ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRANDON DEANPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3346254742PhoneNum
Signature2026-06-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHERYL A ROBERTSON CPAPreparerPersonNm
PTINP00353304PTIN
Phone3342444100PhoneNum
Preparation2026-06-08PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRANDON DEANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11010 FOREST AVENUEAddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36106ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$469,098GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ALSPORTSCAPITAL.COMWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2010FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionTO ATTRACT, DEVELOP, AND FACILITATE SPORTS EVENTS AND SPORTS RELATED CONVENTIONS IN THE CENTRAL ALABAMA REGION; THEREBY, CREATING A POSITIVE ECONOMIC IMPACT WHICH WILL CONTRIBUTE TO THE AREA'S QUALITY OF LIFE AND ENHANCE ITS PUBLIC IMAGE.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$258,000PYContributionsGrantsAmt
CY Contributions Grants$165,000CYContributionsGrantsAmt
PY Program Service Revenue$85,070PYProgramServiceRevenueAmt
CY Program Service Revenue$303,489CYProgramServiceRevenueAmt
PY Investment Income$175PYInvestmentIncomeAmt
CY Investment Income$609CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$343,245PYTotalRevenueAmt
CY Total Revenue$469,098CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$58,500PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$18,000CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$278,061PYOtherExpensesAmt
CY Other Expenses$176,816CYOtherExpensesAmt
PY Total Expenses$336,561PYTotalExpensesAmt
CY Total Expenses$194,816CYTotalExpensesAmt
PY Revenues Less Expenses$6,684PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$274,282CYRevenuesLessExpensesAmt
Total Assets BOY$259,817TotalAssetsBOYAmt
Total Assets EOY$534,099TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$259,817NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$534,099NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO SPONSOR AMATEUR SPORTS COMPETITIONS OF A NATIONAL AND INTERNATIONAL NATURE; TO HOST, SPONSOR AND HOLD REGIONAL, STATE AND LOCAL EVENTS AND PROVIDE FACILITIES FOR THE SAME IN CONNECTION WITH SPORTS GOVERNING BODIES; AND TO SPONSOR EDUCATIONAL CLINICS THROUGH COACHES IN THE SPORTS SPONSORED INCLUDING SPORTS RELATED CLINICS AND CAMPS FOR YOUTHS WHO DO NOT OTHERWISE HAVE THE OPPORTUNITY TO PARTICIPATE IN THESE ACTIVITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$86,541ExpenseAmt
Revenue$303,489RevenueAmt
DescPROMOTING AND FOSTERING NATIONAL AND/OR INTERNATIONAL AMATEUR SPORTING EVENTS WITHIN THE CENTRAL ALABAMA REGIONDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$96,000ExpenseAmt
DescSPONSORSHIPS & CONTRIBUTIONS FOR AMATEUR SPORTING EVENTS WHICH SUPPORT THE COMMISSION'S PURPOSEDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$182,541TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBRANDON DEANPersonNm
Phone3346252300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11010 FOREST AVENUEAddressLine1Txt
CityMONTGOMERYCityNm
State AbbreviationALStateAbbreviationCd
ZIP36106ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOHNNY WILLIAMS
EXECUTIVE DIRECTOR40.00Yes (X)Yes (X)$18,000$0$0
DR KARL K STEGALL
CHAIRMAN2.00Yes (X)Yes (X)$0$0$0
DR JACK HAWKINS JR
VICE CHAIRMAN2.00Yes (X)Yes (X)$0$0$0
RON SIMMONS
SECRETARY5.00Yes (X)Yes (X)$0$0$0
BRANDON DEAN
TREASURER5.00Yes (X)Yes (X)$0$0$0
PAUL HANKINS
DIRECTOR0.50Yes (X)$0$0$0
GARY COBB
DIRECTOR0.50Yes (X)$0$0$0
AQUAN ROBINSON
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$18,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$165,000GovernmentGrantsAmt
Total Contributions$165,000TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$303,489TotalRevenueColumnAmt
Related Or Exempt Func Income$303,489RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$303,489TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$609TotalRevenueColumnAmt
Exclusion$609ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$469,098TotalRevenueColumnAmt
Related Or Exempt Func Income$303,489RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$609ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$18,000TotalAmt
Program Services$16,200ProgramServicesAmt
Management And General$1,800ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,475TotalAmt
Management And General$10,475ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$3,000ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$835TotalAmt
Program Services$835ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SPONSORSHIPS$96,000$96,000
TOURNAMENTS$51,420$51,420
VENUE RENT$6,000$6,000
WEBSITE EXPENSE$5,193$5,193

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,893TotalAmt
Program Services$3,893ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$194,816TotalAmt
Program Services$182,541ProgramServicesAmt
Management And General$12,275ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$259,817BOYAmt
EOY$534,099EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,921LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,921LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$259,817BOYAmt
EOY$534,099EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$259,817BOYAmt
EOY$534,099EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$259,817BOYAmt
EOY$534,099EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$259,817BOYAmt
EOY$534,099EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$274,282ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$102,850CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$345,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$321,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$258,000CurrentTaxYearMinus1YearAmt
Current Tax Year$165,000CurrentTaxYearAmt
Total$1,191,850TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$102,850CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$345,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$321,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$258,000CurrentTaxYearMinus1YearAmt
Current Tax Year$165,000CurrentTaxYearAmt
Total$1,191,850TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,191,850PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$114CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$151CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$175CurrentTaxYearMinus1YearAmt
Current Tax Year$609CurrentTaxYearAmt
Total$1,171TotalAmt
FieldValueIRS element (for citing)
Total Support$1,193,021TotalSupportAmt
Gross Receipts Rltd Activities$885,270GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99900PublicSupportCY170Pct
Public Support PY1700.99950PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,921OtherCostOrOtherBasisAmt
Depreciation$25,921DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BVARIOUS OFFICERS REVIEW THE RETURN BEFORE IT IS FILED.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.