MALCOLM YOUTH SPORTS ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MALCOLM YOUTH SPORTS ASSOCIATION (EIN 26-1128729)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-15
IRS object ID
202502889349302790
Schema version
2024v5.0
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)
Return2025-10-15T15:36:06-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273544017PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GABRIEL BURGER & ELSE CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1418 SEWARD STAddressLine1Txt
CitySEWARDCityNm
State AbbreviationNEStateAbbreviationCd
ZIP684342129ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261128729EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MALCOLM YOUTH SPORTS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMALCBusinessNameControlTxt
Phone4024161493PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 95AddressLine1Txt
CityMALCOLMCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68402ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW THIEMANPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Signature2025-10-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN L BURGER CPAPreparerPersonNm
PTINP01355379PTIN
Phone4026434557PhoneNum
Preparation2025-10-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATTHEW THIEMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1531 EDUCATION DRAddressLine1Txt
CityMALCOLMCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68402ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$643,268GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MALCOLMSPORTS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateNELegalDomicileStateCd
Activity Or MissionTHE MALCOLM YOUTH SPORTS ASSOCIATION IS FORMED TO SUPPORT THE YOUTH SPORTS PROGRAMS OF THE MALCOLM 148 SCHOOL DISTRICT IN MALCOLM, NEBRASKA, INCLUDING STUDENTS WHO HAVE OPTIONED INTO MALCOLM'S DISTRICT; TO STIMULATE INTEREST IN THOSE PROGRAMS, AND TO PROMOTE POSITIVE COMPETITVE SPIRIT AND SPORTSMANSHIP IN THOSE PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$424,908PYContributionsGrantsAmt
CY Contributions Grants$545,217CYContributionsGrantsAmt
PY Program Service Revenue$84,965PYProgramServiceRevenueAmt
CY Program Service Revenue$98,051CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$509,873PYTotalRevenueAmt
CY Total Revenue$643,268CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,667CYTotalFundraisingExpenseAmt
PY Other Expenses$746,486PYOtherExpensesAmt
CY Other Expenses$552,729CYOtherExpensesAmt
PY Total Expenses$746,486PYTotalExpensesAmt
CY Total Expenses$552,729CYTotalExpensesAmt
PY Revenues Less Expenses-$236,613PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$90,539CYRevenuesLessExpensesAmt
Total Assets BOY$295,618TotalAssetsBOYAmt
Total Assets EOY$224,223TotalAssetsEOYAmt
Total Liabilities BOY$161,934TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$133,684NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$224,223NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MALCOLM YOUTH SPORTS ASSOCIATION IS FORMED TO SUPPORT THE YOUTH SPORTS PROGRAMS OF THE MALCOLM 148 SCHOOL DISTRICT IN MALCOLM, NEBRASKA, INCLUDING STUDENTS WHO HAVE OPTIONED INTO MALCOLM'S DISTRICT; TO STIMULATE INTEREST IN THOSE PROGRAMS, AND TO PROMOTE POSITIVE COMPETITVE SPIRIT AND SPORTSMANSHIP IN THOSE PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$542,850ExpenseAmt
DescTO PROMOTE YOUTH SPORTS PARTICIPATION IN THE MALCOLM AREADesc
Total Program Service Expenses$542,850TotalProgramServiceExpensesAmt
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLACEY ROHEPersonNm
Phone4024161493PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112301 TRAILS ENDAddressLine1Txt
CityMALCOLMCityNm
State AbbreviationNEStateAbbreviationCd
ZIP68402ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
NICK BENES
BOARD MEMBERYes (X)$0$0$0
MORGAN CHRISTENSEN
BOARD MEMBERYes (X)$0$0$0
TORI CONKLIN
BOARD MEMBERYes (X)$0$0$0
BRITTNI PELTZ
BOARD MEMBERYes (X)$0$0$0
KELSEY REZNEY
BOARD MEMBERYes (X)$0$0$0
SARAH STAROSTKA
BOARD MEMBERYes (X)$0$0$0
JEFF DAAKE
PRESIDENT$0$0$0Yes (X)
KELLY FRANK
SECRETARY$0$0$0Yes (X)
LACEY ROHE
TREASURER$0$0$0Yes (X)
MATTHEW THIEMAN
VICE PRESIDE$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$545,217AllOtherContributionsAmt
Total Contributions$545,217TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TOURNAMENTS$34,582$34,582
CONCESSIONS$26,872$26,872
REGISTRATIONS$23,361$23,361
MISCELLANEOUS$13,236$13,236
FieldValueIRS element (for citing)
Total Program Service Revenue$98,051TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$643,268TotalRevenueColumnAmt
Related Or Exempt Func Income$98,051RelatedOrExemptFuncIncomeAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$99TotalAmt
Management And General$99ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,931TotalAmt
Management And General$1,931ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,095TotalAmt
Management And General$3,095ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BALLFIELD IMPROVEMENTS$439,162$439,162
FIELD MAINTENANCE$36,218$36,218
CONCESSION EXPENSE$18,624$18,624
LEAGUE FEES$16,531$16,531

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$37,069TotalAmt
Program Services$32,315ProgramServicesAmt
Management And General$2,087ManagementAndGeneralAmt
Fundraising$2,667FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$552,729TotalAmt
Program Services$542,850ProgramServicesAmt
Management And General$7,212ManagementAndGeneralAmt
Fundraising$2,667FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$295,618BOYAmt
EOY$224,223EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$295,618BOYAmt
EOY$224,223EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$161,934BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$161,934BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$50,332BOYAmt
EOY$140,871EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$83,352BOYAmt
EOY$83,352EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$133,684BOYAmt
EOY$224,223EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$295,618BOYAmt
EOY$224,223EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$90,539ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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$166,772CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$175,760CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$407,777CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$424,908CurrentTaxYearMinus1YearAmt
Current Tax Year$545,217CurrentTaxYearAmt
Total$1,720,434TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$70,230CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$72,494CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$83,039CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$84,965CurrentTaxYearMinus1YearAmt
Current Tax Year$98,051CurrentTaxYearAmt
Total$408,779TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$237,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$248,254CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$490,816CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$509,873CurrentTaxYearMinus1YearAmt
Current Tax Year$643,268CurrentTaxYearAmt
Total$2,129,213TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,129,213PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$237,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$248,254CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$490,816CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$509,873CurrentTaxYearMinus1YearAmt
Current Tax Year$643,268CurrentTaxYearAmt
Total$2,129,213TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MALCOLM YOUTH SPORTS ASSOCIATION IS FORMED TO SUPPORT THE YOUTH SPORTS PROGRAMS OF THE MALCOLM 148 SCHOOL DISTRICT IN MALCOLM, NEBRASKA, INCLUDING STUDENTS WHO HAVE OPTIONED INTO MALCOLM'S DISTRICT; TO STIMULATE INTEREST IN THOSE PROGRAMS, AND TO PROMOTE POSITIVE COMPETITVE SPIRIT AND SPORTSMANSHIP IN THOSE PROGRAMS.
FORM 990, PAGE 1, PART I, LINE 6COACHING, TRAINING, CONCESSIONS, REGISTRATION, ADMISSIONS, AND PROMOTION
FORM 990, PAGE 6, PART VI, LINE 7ASELF-ELECTED BOARD
FORM 990, PAGE 6, PART VI, LINE 7BBOARD STRUCTURE AND COMPOSITION. TOURNAMENT AND REGISTRATION FEE AMOUNTS. COMPENSATION TO DIRECTORS (IF ANY). AND ALL OTHER SIGNIFICANT FINANCIAL AND OPERATIONAL DECISIONS. POLICY APPROVAL MUST BE BY MARJORITY VOTE.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 REVIEWED BY PRESIDENT/TREASURER BEFORE APPROVAL. COPY SUBMITTED TO ENTIRE BOARD FOR POST-ISSUANCE REVIEW.
FORM 990, PAGE 6, PART VI, LINE 12CENFORCED BY BOARD
FORM 990, PAGE 6, PART VI, LINE 19BY PUBLIC REQUEST

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