MASON YOUTH ORGANIZATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MASON YOUTH ORGANIZATION (EIN 31-1125199)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-09
IRS object ID
202341299349304004
Schema version
2022v5.0
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)
Return2023-05-09T16:08:59-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311223287PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHARLES P VONDERHAAR CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110001 ALLIANCE RD STE 2AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45242ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-05-09SignatureDt
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 PersonCHARLES P VONDERHAAR CPAPreparerPersonNm
PTINP01218951PTIN
Phone5135630598PhoneNum
Preparation2023-05-09PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL ELEGEERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 441AddressLine1Txt
CityMASONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45040ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$483,087GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1983FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionRECREATIONAL YOUTH SPORTSActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$40,792PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$235,061PYProgramServiceRevenueAmt
CY Program Service Revenue$483,077CYProgramServiceRevenueAmt
PY Investment Income$36PYInvestmentIncomeAmt
CY Investment Income$10CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$275,889PYTotalRevenueAmt
CY Total Revenue$483,087CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$32,277PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$36,220CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$288CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$288CYTotalFundraisingExpenseAmt
PY Other Expenses$120,586PYOtherExpensesAmt
CY Other Expenses$208,797CYOtherExpensesAmt
PY Total Expenses$152,863PYTotalExpensesAmt
CY Total Expenses$245,305CYTotalExpensesAmt
PY Revenues Less Expenses$123,026PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$237,782CYRevenuesLessExpensesAmt
Total Assets BOY$411,627TotalAssetsBOYAmt
Total Assets EOY$649,409TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$411,627NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$649,409NetAssetsOrFundBalancesEOYAmt
MissionRECREATIONAL YOUTH SPORTSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$245,017ExpenseAmt
Revenue$483,077RevenueAmt
DescPROVIDES RECREATIONAL BASEBALL AND SOFTBALL TEAM ACTIVITIES FOR OVER 1,500 YOUTHS, AGES 5-18 IN THE MASON OHIO AREADesc
Total Program Service Expenses$245,017TotalProgramServiceExpensesAmt
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 OrganizationsfalseGrantsToOrganizationsInd
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
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
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 411AddressLine1Txt
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
ROB BAKER
BASEBALL COMYes (X)$0$0$0
JIM BOCKERSTETTE
TOURNMENT COYes (X)$0$0$0
SUSAN MURDOCK
CHALLENGER LYes (X)$0$0$0
SETH MORRIS
SOFTBALL COMYes (X)$0$0$0
MICHAEL ELEGEER
PRESIDENT$0$0$0Yes (X)
BRIAN MASTERSON
TREASURER$0$0$0Yes (X)
MIKE MUMMA
VICE PRESIDE$0$0$0Yes (X)
MIKE MUMMA
SECRETARY$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 (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAPITAL IMPROVEMENT DONATIONS$220,817$220,817
SPRING REGISTRATIONS$180,479$180,479
FALL REGISTRATIONS$41,601$41,601
SPONSORSHIPS$22,100$22,100
DONATIONS$17,355$17,355

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$725TotalRevenueColumnAmt
Related Or Exempt Func Income$725RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$483,077TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10TotalRevenueColumnAmt
Related Or Exempt Func Income$10RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$483,087TotalRevenueColumnAmt
Related Or Exempt Func Income$483,087RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$36,220TotalAmt
Program Services$36,220ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Program Services$100ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$350TotalAmt
Program Services$350ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$288TotalAmt
Fundraising$288FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

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

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$375TotalAmt
Program Services$375ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$479TotalAmt
Program Services$479ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$423TotalAmt
Program Services$423ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$234TotalAmt
Program Services$234ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,885TotalAmt
Program Services$11,885ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
UNIFORMS$56,442$56,442
TOURNAMENTS$40,838$40,838
CAPITAL IMPROVEMENTS$24,684$24,684
FIELD RENTAL$22,544$22,544

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$50,410TotalAmt
Program Services$50,410ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$245,305TotalAmt
Program Services$245,017ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$288FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$314,508BOYAmt
EOY$552,281EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$97,119BOYAmt
EOY$97,128EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$411,627BOYAmt
EOY$649,409EOYAmt

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$411,627BOYAmt
EOY$649,409EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$411,627BOYAmt
EOY$649,409EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$411,627BOYAmt
EOY$649,409EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$237,782ReconcilationRevenueExpnssAmt
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$21,094CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,346CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,440CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$40,792CurrentTaxYearMinus1YearAmt
Total$131,672TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187,208CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$198,117CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$166,195CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$235,097CurrentTaxYearMinus1YearAmt
Current Tax Year$483,087CurrentTaxYearAmt
Total$1,269,704TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$208,302CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$224,463CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$209,635CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$275,889CurrentTaxYearMinus1YearAmt
Current Tax Year$483,087CurrentTaxYearAmt
Total$1,401,376TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,401,376PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$169CurrentTaxYearMinus4YearsAmt
Total$169TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$169CurrentTaxYearMinus4YearsAmt
Total$169TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$208,471CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$224,463CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$209,635CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$275,889CurrentTaxYearMinus1YearAmt
Current Tax Year$483,087CurrentTaxYearAmt
Total$1,401,545TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99990PublicSupportCY509Pct
Public Support PY5090.99880PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 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
FORM 990, PART IX, LINE 24EFIELD MAINTENANCE 17,021 0 0 EQUIPMENT 10,572 0 0 SPONSORSHIP EXPENSES 7,442 0 0 TROPHIES 5,128 0 0 INTERNAL ALL STAR GAMES 4,272 0 0 STORAGE 3,800 0 0 LITTLE LEAGUE FEES 1,700 0 0 COACHES CLINIC/PLAYER SKI 222 0 0 MYO BOARD MEETINGS 112 0 0 BACKGROUND CHECKS 95 0 0 OPENING DAY CELEBRATION 46 0 0 TOTAL 50,410 0 0

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