OAK SERVICE CORPORATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: OAK SERVICE CORPORATION (EIN 47-2411265)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-14
IRS object ID: 202521349349307007
Schema version: 2023v6.0
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
Form 990
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-14T12:30:55+00:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Forvis Mazars LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 Ridgefield Court	AddressLine1Txt
City	Asheville	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28806	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	472411265	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Oak Service Corporation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OAKS	BusinessNameControlTxt
Phone	9017481868	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8347 West Range Cove	AddressLine1Txt
City	Memphis	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38125	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Michael W Riley	PersonNm
Person Title	President	PersonTitleTxt
Signature	2025-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Amy Bibby	PreparerPersonNm
PTIN	P00445891	PTIN
Phone	8282542254	PhoneNum
Preparation	2025-05-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Michael W Riley	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8347 West Range Cove	AddressLine1Txt
City	Memphis	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38125	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,033,614	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	TN	LegalDomicileStateCd
Activity Or Mission	OAK SERVICE CORPORATION PERFORMS ADMINISTRATIVE DUTIES FOR NONPROFIT ORGANIZATIONS BY AGREEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	58	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,695,752	PYContributionsGrantsAmt
CY Contributions Grants	$3,266,325	CYContributionsGrantsAmt
PY Program Service Revenue	$1,332,372	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,426,940	CYProgramServiceRevenueAmt
PY Investment Income	$56,740	PYInvestmentIncomeAmt
CY Investment Income	$52,532	CYInvestmentIncomeAmt
PY Other Revenue	$220,458	PYOtherRevenueAmt
CY Other Revenue	$283,490	CYOtherRevenueAmt
PY Total Revenue	$5,305,322	PYTotalRevenueAmt
CY Total Revenue	$5,029,287	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,916,634	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,286,489	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,656,898	PYOtherExpensesAmt
CY Other Expenses	$2,329,426	CYOtherExpensesAmt
PY Total Expenses	$5,573,532	PYTotalExpensesAmt
CY Total Expenses	$5,615,915	CYTotalExpensesAmt
PY Revenues Less Expenses	-$268,210	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$586,628	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,514,244	TotalAssetsBOYAmt
Total Assets EOY	$2,050,274	TotalAssetsEOYAmt
Total Liabilities BOY	$494,798	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$636,340	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,019,446	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,413,934	NetAssetsOrFundBalancesEOYAmt
Mission	OAK SERVICE CORPORATION PERFORMS CONTRACTED EDUCATIONAL, ADVISORY, AND ADMINISTRATIVE SERVICES AND FUNCTIONS FOR VARIOUS NONPROFIT ORGANIZATIONS. OAK SERVICE CORPORATION IS CONTRACTED BY VARIOUS NON-PROFIT ORGANIZATIONS TO ASSIST IN CARRYING OUT THEIR MISSIONS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$4,453,887	ExpenseAmt
Revenue	$1,452,612	RevenueAmt
Desc	PROVIDE ADMINISTRATIVE SERVICES TO NON-PROFIT ORGANIZATIONS VIA WRITTEN AGREEMENT.	Desc
Total Program Service Expenses	$4,453,887	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	58	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Robert R Parsons Jr	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9017481868	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8347 West Range Cove	AddressLine1Txt
City	Memphis	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	38125	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL W RILEY
PRESIDENT	1.0	Yes (X)	Yes (X)	$0	$0	$0
CHRISTOPHER E PETERSON
DIRECTOR	1.0	Yes (X)		$0	$0	$0
STEVEN S HECK
DIRECTOR	1.0	Yes (X)		$0	$0	$0
JUSTIN A BUCK
CEO/SECRETARY/TREASURER	40.0		Yes (X)	$265,711	$0	$23,768
LANCE A HORNER
CHIEF OPERATING OFFICER	40.0			$159,983	$0	$11,267	Yes (X)
ROBERT R PARSONS JR
CHIEF FINANCIAL OFFICER	40.0			$257,020	$0	$23,908	Yes (X)
KIMBERLY NOVAK
HEALTH & SAFETY OFFICER	40.0			$114,792	$0	$8,774		Yes (X)
RUSSELL KEENE
CHIEF ALUMNI & MARKETING OFFICER	40.0			$181,209	$0	$10,205		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$978,715	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$77,922	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Pennington & Co	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 930932	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	311930932	ZIPCd

Field	Value	IRS element (for citing)
Services	Alumni newsletters	ServicesDesc
Compensation	$109,500	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$3,266,325	MembershipDuesAmt
Total Contributions	$3,266,325	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Contracted Service Fees	900099	$1,410,000	$1,410,000
Late Fees	900099	$14,664	$14,664
Magazine Revenue	900099	$2,276	$2,276
Recovery Bad Debts	900099

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,426,940	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$51,753	TotalRevenueColumnAmt
Exclusion	$51,753	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$257,818	TotalRevenueColumnAmt
Exclusion	$257,818	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,226	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$447	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$779	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$779	TotalRevenueColumnAmt
Exclusion	$779	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$26,094	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,880	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,214	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,214	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,458	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,458	RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,458	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,029,287	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,452,612	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$310,350	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$741,657	TotalAmt
Program Services	$341,271	ProgramServicesAmt
Management And General	$400,386	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,184,014	TotalAmt
Program Services	$2,184,014	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$10,958	TotalAmt
Program Services	$10,958	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$149,304	TotalAmt
Program Services	$149,304	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$200,556	TotalAmt
Program Services	$200,556	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$45,269	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$45,269	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$156,029	TotalAmt
Management And General	$156,029	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$652,973	TotalAmt
Program Services	$251,651	ProgramServicesAmt
Management And General	$401,322	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$15,971	TotalAmt
Management And General	$15,971	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$170,634	TotalAmt
Program Services	$94,131	ProgramServicesAmt
Management And General	$76,503	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$15,602	TotalAmt
Program Services	$15,602	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$586,275	TotalAmt
Program Services	$575,864	ProgramServicesAmt
Management And General	$10,411	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$190,778	TotalAmt
Program Services	$155,378	ProgramServicesAmt
Management And General	$35,400	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$17,534	TotalAmt
Management And General	$17,534	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,203	TotalAmt
Management And General	$3,203	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Recruitment and Development	$229,309	$229,309
Shield and Diamond	$104,722	$104,722
bad debt expense	$73,553	$73,553
Health & Safety: Curriculum Development	$33,212	$33,212

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$34,362	TotalAmt
Program Services	$34,362	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,615,915	TotalAmt
Program Services	$4,453,887	ProgramServicesAmt
Management And General	$1,162,028	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,273,883	BOYAmt
EOY	$842,147	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$295,782	BOYAmt
EOY	$7,217	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$100,371	BOYAmt
EOY	$312,320	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$500	BOYAmt
EOY	$500	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$93,969	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$71,772	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$18,968	BOYAmt
EOY	$22,197	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$121,390	BOYAmt
EOY	$134,252	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$703,350	BOYAmt
EOY	$731,641	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,514,244	BOYAmt
EOY	$2,050,274	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$263,313	BOYAmt
EOY	$387,155	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$231,485	BOYAmt
EOY	$249,185	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$494,798	BOYAmt
EOY	$636,340	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	$2,019,446	BOYAmt
EOY	$1,413,934	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,019,446	BOYAmt
EOY	$1,413,934	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,514,244	BOYAmt
EOY	$2,050,274	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$586,628	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$10,200	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$29,084	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

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 D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$93,969	OtherCostOrOtherBasisAmt
Depreciation	$71,772	DepreciationAmt
Book Value	$22,197	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$22,197	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
Purchase option	$452,656
Lease Deposit	$47,500
Right of Use Asset	$231,485

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$731,641	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Lease Liabilities	$231,485
funds due to employees	$17,700

Field	Value	IRS element (for citing)
Total Liability	$249,185	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	FormAndLineReferenceDesc
Explanation	the corporation has determined that it does not have any material uncertain tax positions as of June 30, 2024.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JUSTIN A BUCK
CEO/SECRETARY/TREASURER	$210,000	$0	$55,531	$0	$180	$0	$0	$0	$23,768	$0	$289,479	$0	$0	$0
ROBERT R PARSONS JR
CHIEF FINANCIAL OFFICER	$213,500	$0	$43,400	$0	$120	$0	$0	$0	$23,908	$0	$280,928	$0	$0	$0
LANCE A HORNER
CHIEF OPERATING OFFICER	$136,500	$0	$23,375	$0	$108	$0	$0	$0	$11,267	$0	$171,250	$0	$0	$0
RUSSELL KEENE
CHIEF ALUMNI & MARKETING OFFICER	$162,917	$0	$17,500	$0	$792	$0	$0	$0	$10,205	$0	$191,414	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule J, Part I, Line 1a Health or social club dues or initiation fees	FormAndLineReferenceDesc
Explanation	GOLF MEMBERSHIPS ARE PAID FOR CEO AND PAST CEO, PER CONTRACTS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 15	THE CEO'S COMPENSATION IS DETERMINED BY THE GOVERNING BOARD AND ALL OTHERS ARE APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGETING PROCESS.
Form 990, Part VI, Line 11b Review of form 990 by governing body	THE 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING AND IS MADE AVAILABLE TO ALL MEMBERS AND BOARD MEMBERS UPON REQUEST.
Form 990, Part VI, Line 12c Conflict of interest policy	ALL EMPLOYEES ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY IN THE EMPLOYEE HANDBOOK. THERE IS AN ON-GOING DISCUSSION AND EDUCATION REGARDING CONFLICT OF INTEREST ISSUES AT BOARD MEETINGS.
Form 990, Part VI, Line 19 Required documents available to the public	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, and financial statements ARE AVAILABLE UPON REQUEST.
Form 990, Part XII, Line 2b	The audit was not complete at the time of the 990 filing.