AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY INC (EIN 46-4329421)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-04
- IRS object ID
- 202443099349300769
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-04T08:14:32-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273858252 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN DORTON ALLEN FORD PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WRIGHTS SUMMIT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | FORT WRIGHT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464329421 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN ACADEMY OF SPORTS PHYSICAL | BusinessNameLine1Txt |
| Business Name Line2 | THERAPY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3179732163 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1417 SHELBY STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CORY MARTIN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3179732163 | PhoneNum |
| Signature | 2024-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYAN PAUTSCH | PreparerPersonNm |
| PTIN | P00034913 | PTIN |
| Phone | 8593313300 | PhoneNum |
| Preparation | 2024-10-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CORY MARTIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1417 SHELBY STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $619,189 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SPORTSPT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE IDENTITY OF THE SPORTS PHYSICAL THERAPIST AND TO SERVE ITS MEMBERS, ATHLETES OF ALL AGES AND ABILITIES, THE PROFESSION, AND THE COMMUNITY AT LARGE THROUGH EXCELLENCE IN SPORTS PT PRACTICE, RESEARCH, EDUCATION AND PROFESSIONAL DEVELOPMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $309,774 | PYContributionsGrantsAmt |
| CY Contributions Grants | $349,710 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $157,064 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $263,519 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$64,074 | PYInvestmentIncomeAmt |
| CY Investment Income | -$18,512 | CYInvestmentIncomeAmt |
| PY Other Revenue | $14,698 | PYOtherRevenueAmt |
| CY Other Revenue | $5,617 | CYOtherRevenueAmt |
| PY Total Revenue | $417,462 | PYTotalRevenueAmt |
| CY Total Revenue | $600,334 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $29,917 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $228,714 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $191,200 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,914 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $719,487 | PYOtherExpensesAmt |
| CY Other Expenses | $335,731 | CYOtherExpensesAmt |
| PY Total Expenses | $988,118 | PYTotalExpensesAmt |
| CY Total Expenses | $526,931 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$570,656 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $73,403 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $490,884 | TotalAssetsBOYAmt |
| Total Assets EOY | $731,266 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $490,884 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $731,266 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE THE IDENTITY OF THE SPORTS PHYSICAL THERAPIST AND TO SERVE ITS MEMBERS, ATHLETES OF ALL AGES AND ABILITIES, THE PROFESSION, AND THE COMMUNITY AT LARGE THROUGH EXCELLENCE IN SPORTS PT PRACTICE, RESEARCH, EDUCATION AND PROFESSIONAL DEVELOPMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $457,286 | ExpenseAmt |
| Revenue | $269,136 | RevenueAmt |
| Desc | TO PROVIDE VARIOUS EDUCATIONAL OPPORTUNITIES THROUGH HOME STUDY COURSES AND CONFERENCES. PROVIDES THREE PEER-REVIEWED PROFESSIONAL JOURNALS AND MONTHLY NEWSLETTERS ON THE WEBSITE. | Desc |
| Total Program Service Expenses | $457,286 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3179732163 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1417 SHELBY STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MIKE REINOLD | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE MULANEY | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATIE HICKEY-LUCAS | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LENNY MACRINA | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT MANSKE | ||||||
| AT-LARGE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CORY MARTIN | ||||||
| EXECUTIVE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MISSION CONTROL LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1417 SHELBY STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ASSOCIATION MANAGEMENT | ServicesDesc |
| Compensation | $180,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $295,710 | MembershipDuesAmt |
| All Other Contributions | $54,000 | AllOtherContributionsAmt |
| Total Contributions | $349,710 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CE COURSES | Desc |
| Business | 611430 | BusinessCd |
| Total Revenue Column | $263,519 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $263,519 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $263,519 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $343 | TotalRevenueColumnAmt |
| Exclusion | $343 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $18,855 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$18,855 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,855 | TotalRevenueColumnAmt |
| Exclusion | -$18,855 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,617 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,617 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,617 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $600,334 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $269,136 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$18,512 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,200 | TotalAmt |
| Program Services | $162,520 | ProgramServicesAmt |
| Management And General | $24,856 | ManagementAndGeneralAmt |
| Fundraising | $3,824 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,609 | TotalAmt |
| Management And General | $12,609 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,425 | TotalAmt |
| Management And General | $5,425 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250 | TotalAmt |
| Management And General | $250 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,957 | TotalAmt |
| Program Services | $46,366 | ProgramServicesAmt |
| Management And General | $11,591 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,797 | TotalAmt |
| Program Services | $24,797 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,036 | TotalAmt |
| Program Services | $13,036 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $479 | TotalAmt |
| Management And General | $479 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| JOURNALS | $194,203 | $194,203 | |
| OTHER EXPENSES | $17,104 | $11,973 | $5,131 |
| CONFERENCE AWARDS | $4,055 | $4,055 | |
| BANK CHARGES | $1,818 | $1,818 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,998 | TotalAmt |
| Program Services | $336 | ProgramServicesAmt |
| Management And General | $2,572 | ManagementAndGeneralAmt |
| Fundraising | $1,090 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,931 | TotalAmt |
| Program Services | $457,286 | ProgramServicesAmt |
| Management And General | $64,731 | ManagementAndGeneralAmt |
| Fundraising | $4,914 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,589 | BOYAmt |
| EOY | $232,847 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,855 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $406,440 | BOYAmt |
| EOY | $498,419 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,884 | BOYAmt |
| EOY | $731,266 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,884 | BOYAmt |
| EOY | $731,266 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,884 | BOYAmt |
| EOY | $731,266 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,884 | BOYAmt |
| EOY | $731,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $73,403 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $166,979 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $365,901 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $334,736 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $307,109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $309,774 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $349,710 | CurrentTaxYearAmt |
| Total | $1,667,230 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $405,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $376,498 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $237,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $171,762 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $263,519 | CurrentTaxYearAmt |
| Total | $1,454,409 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $771,138 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $711,234 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $544,502 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $481,536 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $613,229 | CurrentTaxYearAmt |
| Total | $3,121,639 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,121,639 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,204 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,660 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $343 | CurrentTaxYearAmt |
| Total | $70,370 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,204 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,660 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $343 | CurrentTaxYearAmt |
| Total | $70,370 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $5,617 | CurrentTaxYearAmt |
| Total | $5,617 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $792,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $727,438 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $562,653 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $496,196 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $619,189 | CurrentTaxYearAmt |
| Total | $3,197,626 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97620 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97530 | PublicSupportPY509Pct |
| Investment Income CY | 0.02200 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER - 2023 AMOUNT: $ 5,617. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION HAS ENGAGED A PROFESSIONAL MANAGEMENT COMPANY, MISSION CONTROL LLC, TO HANDLE THE OPERATIONAL AND ADMINISTRATIVE FUNCTIONS. MISSION CONTROL WAS PAID $180,000 FOR ITS MANAGEMENT ASSOCIATION SERVICES. THE EXECUTIVE DIRECTOR CORY MARTIN IS EMPLOYED BY MISSION CONTROL, LLC. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR REVIEWS FORM 990 AND MAKES IN AVAILABLE TO THE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS DISCUSSES ANY POTENTIAL CONFLICT OF INTERESTS; ISSUES ARE RESOLVED AT THE BOARD LEVEL. BOARD MEMBERS WITH A CONFLICT CANNOT VOTE ON THE ISSUE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL INFORMATION IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | ACCORDING TO IRM 20.1.1.3.2, REASONABLE CAUSE, THE IRS PROVIDES RELIEF FROM A PENALTY BASED ON REASONABLE CAUSE WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BUT WAS NEVERTHELESS UNABLE TO COMPLY WITH THOSE OBLIGATIONS. VARIOUS COURTS FOUND REASONABLE CAUSE SIMPLY TO BE THAT WHICH WOULD PROMPT AN ORDINARY INTELLIGENT PERSON TO ACT UNDER SIMILAR CIRCUMSTANCES AS THE TAXPAYER. THE TAXPAYER SATISFIES THE REASONABLE CAUSE CRITERIA BASED ON THE FOLLOWING FACTS:THE TAXPAYER IS A CHARITABLE ORGANIZATION. UP THROUGH DECEMBER 31, 2022 THE TAXPAYER HAD FILED THEIR APPROPRIATE FORM 990 RETURNS.ALL OF THE EMPLOYEES OF THE TAXPAYER LEFT DURING 2023 AND THE TAXPAYER HIRED A MANAGEMENT COMPANY TO PROVIDE MANAGEMENT ASSOCIATION SERVICES. THE TAXPAYER BELIEVE THE ACCOUNTING FIRM THAT HAD BEEN FILING TAXPAYER'S RETURNS PRIOR TO 2023 WOULD BE FILING THE EXTENSION OF TIME TO FILE AND THE 2023 FORM 990 AS THE TAXPAYER TRANSITIONED FROM HAVING EMPLOYEES TO A MANAGEMENT ASSOCIATION COMPANY. THE PREVIOUS ACCOUNTING FIRM DID NOT FILE THE EXTENSION OF TIME TO FILE. DUE TO THE TRANSITION OF DUTIES, THE TAXPAYER DID NOT REALIZE THE EXTENSION OF TIME TO FILE WAS NOT FILED. UNFORTUNATELY, THE TAXPAYER BECAME AWARE OF ITS NON-FILING ISSUE DURING 2024 WHEN THE ATTACHED IRS WAS RECEIVED REQUESTING A COPY OF THE 2023 FORM 990. THE TAXPAYER IMMEDIATELY HIRED ANOTHER ACCOUNTING FIRM TO ASSIST IN RECTIFYING THE SITUATION. WITH THE ASSISTANCE OF ITS NEW ACCOUNTING FIRM, THE TAXPAYER IS NOW FILING ITS 2023 FORM 990 AND INTENDS TO TIMELY FILE ITS FUTURE RETURNS. PRIOR TO THIS INCIDENT, THE TAXPAYER HAS HAD A GOOD HISTORY OF FILING ITS 990 FORMS AND OF PAYMENT COMPLIANCE. THE TAXPAYER ACTED LIKE ANY REASONABLE INDIVIDUAL UNDER A SIMILAR SITUATION. AS SOON AS THE ERROR WAS DISCOVERED, THE TAXPAYER NOTIFIED A NEW ACCOUNTING FIRM AND FILED ITS LATE FORM 990 AND INTENDS TO FILE ALL FUTURE RETURNS ON A TIMELY BASIS. THE TAXPAYER HAS TAKEN THE NECESSARY STEPS TO ENSURE THAT IT WILL FILING ITS TAX RETURNS ON A TIMELY BASIS. FURTHERMORE, THE ESTIMATED AMOUNT OF PENALTY AND INTEREST THAT WOULD BE ASSESSED IF REASONABLE CAUSE IS NOT GRANTED WOULD BE SUCH A FINANCIAL DETRIMENT THAT IT WOULD INORDINATELY HARM THE ORGANIZATION'S ABILITY TO FUNCTION AND OPERATE. THE TAXPAYER IS A CHARITABLE ORGANIZATION AND THE TAXPAYER WOULD SUFFER UNDUE HARDSHIP AS A RESULT OF ANY PENALTIES AND INTEREST ASSESSED. THE TAXPAYER RESPECTFULLY REQUESTS THAT THE IRS GRANTS ABATEMENT OF PENALTIES AND INTEREST DUE TO REASONABLE CAUSE FOR THE LATE FILING OF ITS DECEMBER 31, 2023 FORM 990 RETURN. THE TAXPAYER UNDERSTANDS THAT THIS TYPE OF PENALTY ABATEMENT IS BASED ON THE DISCRETION OF THE IRS AND APPRECIATES YOUR CONSIDERATION OF OUR REQUEST.WE HOPE THAT THE IRS WILL UNDERSTAND THAT THIS IS A ONE-TIME MISUNDERSTANDING AND THAT APPROPRIATE STEPS HAVE BEEN TAKEN TO ENSURE COMPLIANCE IN THE FUTURE. | ExplanationTxt |
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