MASON YOUTH ORGANIZATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MASON YOUTH ORGANIZATION (EIN 31-1125199)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-15
IRS object ID
202431369349317898
Schema version
2023v5.0
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)
Return2024-05-15T22:34:13-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431871840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BLOCK ADVISORSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110001 ALLIANCE RD STE 2AddressLine1Txt
CityBLUE ASHCityNm
State AbbreviationOHStateAbbreviationCd
ZIP452424751ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311125199EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASON YOUTH ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMASOBusinessNameControlTxt
Phone5135523764PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 441AddressLine1Txt
CityMASONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45040ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN MASTERSONPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2024-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBRIANPersonFirstNm
Person LastMASTERSONPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID JACOBS CPAPreparerPersonNm
PTINP01046630PTIN
Phone5135630598PhoneNum
Preparation2024-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRIAN MASTERSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 441AddressLine1Txt
CityMASONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45040ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$261,511GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.MASONYOUTH.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPROMOTE RECREATIONAL YOUTH SPORTSActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$483,077PYProgramServiceRevenueAmt
CY Program Service Revenue$261,440CYProgramServiceRevenueAmt
PY Investment Income$10PYInvestmentIncomeAmt
CY Investment Income$71CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$483,087PYTotalRevenueAmt
CY Total Revenue$261,511CYTotalRevenueAmt
CY Grants And Similar Paid$298,714CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$36,220PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$288PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$208,797PYOtherExpensesAmt
CY Other Expenses$263,014CYOtherExpensesAmt
PY Total Expenses$245,305PYTotalExpensesAmt
CY Total Expenses$561,728CYTotalExpensesAmt
PY Revenues Less Expenses$237,782PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$300,217CYRevenuesLessExpensesAmt
Total Assets BOY$649,409TotalAssetsBOYAmt
Total Assets EOY$349,192TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$649,409NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$349,192NetAssetsOrFundBalancesEOYAmt
MissionPROMOTE RECREATIONAL YOUTH SPORTSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$561,728ExpenseAmt
Grant$298,714GrantAmt
Revenue$241,429RevenueAmt
DescPROVIDES RECREATIONAL BASEBALL AND SOFTBALL TEAM ACTIVITIES FOR OVER 1,500 YOUTHS, AGES 5-18 IN THE GREATER MASON AREA. 2023 HIGHLIGHT - A 298,714 DONATION TO THE CITY OF MASON TO HELP FUND CONTRUCTION OF TWO ADAPTIVE BASEBALL FIELDS. LINK TO ADDITIONAL INFORMATION - HTTPS://MASONCHALLENGERADAPTIVEFIELDS.COM/Desc
Total Program Service Expenses$561,728TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBRIAN MASTERSONPersonNm
Phone5135523764PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 441AddressLine1Txt
CityMASONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45040ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JIM BOCKERSTETTE
AFTERSHOCK CYes (X)$0$0$0
SETH MORRIS
SOFTBALL COMYes (X)$0$0$0
SUSAN MURDOCK
CHALLENGER CYes (X)$0$0$0
ROB BAKER ANTHONY ROSE
BASEBALL CO-Yes (X)$0$0$0
MICHAEL ELEGEER
PRESIDENT$0$0$0Yes (X)
BRIAN MASTERSON
TREASURER$0$0$0Yes (X)
MIKE MUMMA
SECRETARY$0$0$0Yes (X)
KEITH RUSTON
VICE PRESIDE$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Total Revenue Column$261,440TotalRevenueColumnAmt
Related Or Exempt Func Income$261,440RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$261,440TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$71TotalRevenueColumnAmt
Related Or Exempt Func Income$71RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$261,511TotalRevenueColumnAmt
Related Or Exempt Func Income$261,511RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$298,714TotalAmt
Program Services$298,714ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$625TotalAmt
Program Services$625ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$42,134TotalAmt
Program Services$42,134ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,911TotalAmt
Program Services$2,911ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$692TotalAmt
Program Services$692ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$189TotalAmt
Program Services$189ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,035TotalAmt
Program Services$9,035ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FIELDS AND RELATED$71,176$71,176
REPAIRS$43,172$43,172
UNIFORMS$38,313$38,313
TOURNAMENTS$21,347$21,347

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$33,420TotalAmt
Program Services$33,420ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$561,728TotalAmt
Program Services$561,728ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$552,281BOYAmt
EOY$101,993EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$97,128BOYAmt
EOY$247,199EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$649,409BOYAmt
EOY$349,192EOYAmt

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$649,409BOYAmt
EOY$349,192EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$649,409BOYAmt
EOY$349,192EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$649,409BOYAmt
EOY$349,192EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$300,217ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,346CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,440CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$40,792CurrentTaxYearMinus2YearsAmt
Total$110,578TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$198,117CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$166,195CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$235,097CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$483,087CurrentTaxYearMinus1YearAmt
Current Tax Year$261,511CurrentTaxYearAmt
Total$1,344,007TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$224,463CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$209,635CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$275,889CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$483,087CurrentTaxYearMinus1YearAmt
Current Tax Year$261,511CurrentTaxYearAmt
Total$1,454,585TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,454,585PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$224,463CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$209,635CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$275,889CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$483,087CurrentTaxYearMinus1YearAmt
Current Tax Year$261,511CurrentTaxYearAmt
Total$1,454,585TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5090.99990PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CITY OF MASONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16000 MASON-MONTGOMERY RDAddressLine1Txt
CityMASONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45040ZIPCd
FieldValueIRS element (for citing)
Recipient EIN316001070RecipientEIN
IRC SectionGOVIRCSectionDesc
Cash Grant$298,714CashGrantAmt
Purpose Of GrantADAPTIVE REC FIELDSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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