AMERICAN SPORTS COUNCIL: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN SPORTS COUNCIL (EIN 04-3670707)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202423199349206892
Schema version
2023v5.1
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)
Return2024-11-14T16:36:30-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581763570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JONES AND KOLBBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13475 PIEDMONT ROAD NE SUITE 1500AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30305ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043670707EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN SPORTS COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3104214897PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 6503AddressLine1Txt
CityWILLIAMSBURGCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23188ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIC PEARSONPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone3104214897PhoneNum
Signature2024-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELLEN J SIEGFRIEDPreparerPersonNm
PTINP00154489PTIN
Phone4042627920PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressWWW.AMERICANSPORTSCOUNCIL.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$68,256GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$29,028ContributionsGiftsGrantsEtcAmt
Investment Income$619InvestmentIncomeAmt
Sale Of Assets Gross$38,609SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$36,277CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$2,332GainOrLossFromSaleOfAssetsAmt
Total Revenue$31,979TotalRevenueAmt
Grants And Similar Amounts Paid$15,000GrantsAndSimilarAmountsPaidAmt
Other Expenses Total$22,234OtherExpensesTotalAmt
Total Expenses$37,234TotalExpensesAmt
Excess Or Deficit For Year-$5,255ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$40,823NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$35,568NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$65,823BOYAmt
EOY$48,068EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$65,823BOYAmt
EOY$48,068EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25,000BOYAmt
EOY$12,500EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$40,823BOYAmt
EOY$35,568EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposePRESERVING COLLEGIATE AND HIGH SCHOOL SPORTSPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomPROMOTED THE PRESERVATION AND EDUCATIONAL IDEALS OF STUDENT-ATHLETE PARTICIPATION IN COLLEGE AND HIGH SCHOOL SPORTS AND PROMOTED THE INTEREST OF STUDENT ATHLETES AND COACHES. OFFER FORUM FOR EDUCATION ON WEBSITE AND THROUGH OTHER PUBLIC FORUMS.DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$0ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
LEO KOCHER
PRESIDENT1.00$0$0$0
H CLAY MCELDOWNEY
SECRETARY1.00$0$0$0
ERIC PEARSON
CHAIRMAN5.00$0$0$0
ROBERT WOURNOS
DIRECTOR1.00$0$0$0
RICHARD BROAD
DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From OfficersYes (1)MadeLoansToFromOfficersInd
Loans To From Officers$12,500LoansToFromOfficersAmt
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ERIC PEARSONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1124 EASTBURYAddressLine1Txt
CityWILLIAMSBURGCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23188ZIPCd
FieldValueIRS element (for citing)
Phone3104214897PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

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$7,580CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,852CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$88,154CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$50,576CurrentTaxYearMinus1YearAmt
Current Tax Year$29,028CurrentTaxYearAmt
Total$179,190TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,580CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,852CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$88,154CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$50,576CurrentTaxYearMinus1YearAmt
Current Tax Year$29,028CurrentTaxYearAmt
Total$179,190TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$109,578SubstantialContributorsTotAmt
Public Support Total170$69,612PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$582CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$679CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$693CurrentTaxYearMinus1YearAmt
Current Tax Year$619CurrentTaxYearAmt
Total$2,573TotalAmt
FieldValueIRS element (for citing)
Total Support$181,763TotalSupportAmt
Public Support CY1700.38300PublicSupportCY170Pct
Public Support PY1700.40840PublicSupportPY170Pct
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 L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonERIC PEARSONPersonNm
Relationship With OrgCHAIRMANRelationshipWithOrgTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$25,000OriginalPrincipalAmt
Balance Due$12,500BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$12,500TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: DIVIDEND INCOME. AMOUNT: 619.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: CHARITABLE. GRANTEE NAME: FRIENDS OF MINNESOTA MEN'S GYMNASTICS. GRANTEE ADDRESS: 1602 LONG LAKE ROAD NEW BRIGHTON, MN 55112-5523. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 01/09/23. AMOUNT GIVEN: 15,000.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: BANK CHARGES. AMOUNT: 40. DESCRIPTION: ONLINE DONATION FEES. AMOUNT: 104. DESCRIPTION: FOREIGN TAX PAID. AMOUNT: 8. DESCRIPTION: WEBSITE MANAGEMENT. AMOUNT: 3,575. DESCRIPTION: MERRILL LYNCH FEES. AMOUNT: 287. DESCRIPTION: VIDEO PRODUCTION EXPENSE. AMOUNT: 11,460. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 1,000. DESCRIPTION: ANNUAL MEETING TRAVEL. AMOUNT: 4,293. DESCRIPTION: ANNUAL MEETING EXPENSE. AMOUNT: 608. DESCRIPTION: COMMUNICATIONS. AMOUNT: 859. TOTAL TO FORM 990-EZ, LINE 16: 22,234.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: LOAN FROM DIRECTOR. BEG. OF YEAR AMOUNT: 25,000. END OF YEAR AMOUNT: 12,500.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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