AMERICAN DEBATE LEAGUE: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN DEBATE LEAGUE (EIN 47-1624385)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202313199349202416
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-15T06:32:02-08:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 843977232 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEI YANG CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 E BROADWAY 4TH FL STE 403 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10038 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471624385 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN DEBATE LEAGUE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 9148863035 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1333A NORTH AVENUE | AddressLine1Txt |
| City | NEW ROCHELLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10804 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAECHUL YANG | PersonNm |
| Person Title | OFFICER | PersonTitleTxt |
| Phone | 9148863035 | PhoneNum |
| Signature | 2023-03-14 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAECHUL | PersonFirstNm |
| Person Last | YANG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MEI YANG | PreparerPersonNm |
| PTIN | P01817281 | PTIN |
| Phone | 2122271160 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $168,128 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $0 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $168,128 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $168,128 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $1,198 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $183,197 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $15,738 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $171,305 | OtherExpensesTotalAmt |
| Total Expenses | $371,438 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$203,310 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $105,263 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$98,047 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,587 | BOYAmt |
| EOY | $6,881 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,800 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,587 | BOYAmt |
| EOY | $12,681 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,324 | BOYAmt |
| EOY | $110,728 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,263 | BOYAmt |
| EOY | -$98,047 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | THE AMERICAN DEBATE LEAGUE IS THE SCHOLASTIC DEBATE LEAGUE. OUR MISSION IS TO HELP CHILDREN BECOME BETTER THINKERS, SPEAKERS AND LEADERS. THE AMERICAN DEBATE LEAGUE OFFERS A COMPREHENSIVE PROGRAM THAT OFFERS PUBLIC SPEAKING,DEBATE, AND LEADERSHIP SKILLS TO CHILDREN OF ALL AGES. WE PROVIDE PROFESSIONAL DEVELOPMENT AND RESOURCES TO HELP CREATE AND ESTABLISH DEBATE TEAMS AND FOR DEBATE INSTRUCTION DURING SCHOOL HOURS. WE ORGANIZE MONTHLY TOURNAMENTS, SUMMER DEBATE CAMPS, AND COLLEGE VISITS/TOURS FOR CHILDREN, SCHOOLS AND OTHER ORGANIZATIONS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | DEBATE TOURNAMENTS SUMMER DEBATE CAMP | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $319,142 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $319,142 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RICHARD CONNELLY | ||||
| EXECUTIVE DIRECTOR | 40.00 | $19,607 | $0 | $0 |
| JAE CHUL YANG | ||||
| BOARD MEMBER | 0.50 | $0 | $0 | $0 |
| EDWARD LUI | ||||
| BOARD MEMBER | 0.50 | $0 | $0 | $0 |
| DONG HYUN CHO | ||||
| BOARD MEMBER | 0.50 | $0 | $0 | $0 |
| JONG WON LEE | ||||
| BOARD MEMBER | 0.50 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAECHUL YANG | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1333A NORTH AVE 534 | AddressLine1Txt |
| City | NEW ROCHELLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10804 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9148863035 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,638 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $242,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $233,471 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $168,128 | CurrentTaxYearAmt |
| Total | $838,447 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $125,638 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $242,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $233,471 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $168,128 | CurrentTaxYearAmt |
| Total | $838,447 | 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 | $838,447 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $838,447 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990EZ, Part I, Line 16 | PROGRAM AND EVENTS 135946. |
| Form 990EZ, Part I, Line 16 | TRANSPORTATION 7474. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSES 8062. |
| Form 990EZ, Part I, Line 16 | INTEREST 524. |
| Form 990EZ, Part I, Line 16 | INSURANCE 1773. |
| Form 990EZ, Part I, Line 16 | TRAVEL 8844. |
| Form 990EZ, Part I, Line 16 | BANK FEE 5712. |
| Form 990EZ, Part I, Line 16 | ADVERTISING 390. |
| Form 990EZ, Part I, Line 16 | MISCELLANEOUS 2580. |
| Form 990EZ, Part II, Line 24 | ACCOUNT RECEIVABLE 0. 5800. |
| Form 990EZ, Part II, Line 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 13864. 33428. |
| Form 990EZ, Part II, Line 26 | LOAN PAYABLE - EIDL 61200. 61300. |
| Form 990EZ, Part II, Line 26 | LOAN PAYABLE 18260. 16000. |
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