AMERICAN SPORTS COUNCIL: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: AMERICAN SPORTS COUNCIL (EIN 04-3670707)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-12
IRS object ID: 202523169349204117
Schema version: 2024v5.2
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-EZ
Schedule A
Schedule B
Schedule L
Schedule N
Schedule O
Transfer Prsnl Bnft Contracts Decl

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-12T15:58:31-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	581763570	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JONES AND KOLB	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3475 PIEDMONT ROAD NE SUITE 1500	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30305	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043670707	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN SPORTS COUNCIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	3104214897	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 6503	AddressLine1Txt
City	WILLIAMSBURG	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23188	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ERIC PEARSON	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	3104214897	PhoneNum
Signature	2025-11-11	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	ELLEN J SIEGFRIED	PreparerPersonNm
PTIN	P00154489	PTIN
Phone	4042627920	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Website Address	WWW.AMERICANSPORTSCOUNCIL.ORG	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$12,404	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$12,375	ContributionsGiftsGrantsEtcAmt
Investment Income	$29	InvestmentIncomeAmt
Total Revenue	$12,404	TotalRevenueAmt
Grants And Similar Amounts Paid	$34,650	GrantsAndSimilarAmountsPaidAmt
Other Expenses Total	$5,607	OtherExpensesTotalAmt
Total Expenses	$40,257	TotalExpensesAmt
Excess Or Deficit For Year	-$27,853	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$35,568	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$7,715	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$48,068	BOYAmt
EOY	$20,215	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$48,068	BOYAmt
EOY	$20,215	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,500	BOYAmt
EOY	$12,500	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$35,568	BOYAmt
EOY	$7,715	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	PRESERVING COLLEGIATE AND HIGH SCHOOL SPORTS	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	PROMOTED THE PRESERVATION AND EDUCATIONAL IDEALS OF STUDENT-ATHLETE PARTICIPATION IN COLLEGE AND HIGH SCHOOL SPORTS AND PROMOTED THE INTEREST OF STUDENT ATHLETES AND COACHES. OFFER FORUM FOR EDUCATION ON WEBSITE AND THROUGH OTHER PUBLIC FORUMS.	DescriptionProgramSrvcAccomTxt
Grants And Allocations	$0	GrantsAndAllocationsAmt
Program Service Expenses	$0	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$0	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
LEO KOCHER
PRESIDENT	1.00	$0	$0	$0
H CLAY MCELDOWNEY
SECRETARY	1.00	$0	$0	$0
ERIC PEARSON
CHAIRMAN	5.00	$0	$0	$0
ROBERT WOURNOS
DIRECTOR	1.00	$0	$0	$0
RICHARD BROAD
DIRECTOR	1.00	$0	$0	$0

Field	Value	IRS element (for citing)
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	0	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	0	OrganizationHadUBIInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Organization Dissolved Etc	Yes (1)	OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend	$0	DirectIndirectPltclExpendAmt
Made Loans To From Officers	Yes (1)	MadeLoansToFromOfficersInd
Loans To From Officers	$12,500	LoansToFromOfficersAmt
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr	$0	TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization	$0	TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ERIC PEARSON	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	124 EASTBURY	AddressLine1Txt
City	WILLIAMSBURG	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23188	ZIPCd

Field	Value	IRS element (for citing)
Phone	3104214897	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	0	ForeignFinancialAccountInd
Foreign Office	0	ForeignOfficeInd
Donor Advised Fnds	0	DonorAdvisedFndsInd
Operate Hospital	0	OperateHospitalInd
Tanning Services Provided	0	TanningServicesProvidedInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
School Operating	0	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (1)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,852	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$88,154	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,576	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,028	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,375	CurrentTaxYearAmt
Total	$183,985	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,852	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$88,154	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,576	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,028	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,375	CurrentTaxYearAmt
Total	$183,985	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$115,271	SubstantialContributorsTotAmt
Public Support Total170	$68,714	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$582	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$679	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$693	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$619	CurrentTaxYearMinus1YearAmt
Current Tax Year	$29	CurrentTaxYearAmt
Total	$2,602	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$186,587	TotalSupportAmt
Public Support CY170	0.36830	PublicSupportCY170Pct
Public Support PY170	0.38300	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	ERIC PEARSON	PersonNm
Relationship With Org	CHAIRMAN	RelationshipWithOrgTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$25,000	OriginalPrincipalAmt
Balance Due	$12,500	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	Yes (1)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (1)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$12,500	TotalBalanceDueAmt

Schedule N IRS990ScheduleN

Disposition Of Assets Detail DispositionOfAssetsDetail

Field	Value	IRS element (for citing)
Assets Distri Or Expnss Paid	CASH	AssetsDistriOrExpnssPaidDesc
Distribution	2024-01-16	DistributionDt
Fair Market Value Of Asset	$25,100	FairMarketValueOfAssetAmt
Method Of FMV Determination	CASH VALUE	MethodOfFMVDeterminationTxt
EIN	870888360	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE FRIENDS OF MINNESOTA MENS GYMNASTICS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1602 LONG LAKE ROAD	AddressLine1Txt
City	NEW BRIGHTON	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	551125523	ZIPCd

Field	Value	IRS element (for citing)
IRC Section	501(C)(3)	IRCSectionTxt

Field	Value	IRS element (for citing)
Director Of Successor2	0	DirectorOfSuccessor2Ind
Employee Of Successor2	0	EmployeeOfSuccessor2Ind
Owner Of Successor2	0	OwnerOfSuccessor2Ind
Receive Compensation2	0	ReceiveCompensation2Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME	DESCRIPTION: DIVIDEND INCOME. AMOUNT: 29.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE. GRANTEE NAME: FRIENDS OF MINNESOTA MEN'S GYMNASTICS. GRANTEE ADDRESS: 1602 LONG LAKE ROAD NEW BRIGHTON, MN 55112-5523. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 01/16/24. AMOUNT GIVEN: 25,100.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE. GRANTEE NAME: FRIENDS OF MINNESOTA MEN'S GYMNASTICS. GRANTEE ADDRESS: 1602 LONG LAKE ROAD NEW BRIGHTON, MN 55112-5523. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 01/22/24. AMOUNT GIVEN: 4,775.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE. GRANTEE NAME: FRIENDS OF MINNESOTA MEN'S GYMNASTICS. GRANTEE ADDRESS: 1602 LONG LAKE ROAD NEW BRIGHTON, MN 55112-5523. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/02/24. AMOUNT GIVEN: 4,775. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 34,650.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES	DESCRIPTION: BANK CHARGES. AMOUNT: 1. DESCRIPTION: ONLINE DONATION FEES. AMOUNT: 248. DESCRIPTION: WEBSITE MANAGEMENT. AMOUNT: 3,575. DESCRIPTION: VIDEO PRODUCTION EXPENSE. AMOUNT: 435. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 1,000. DESCRIPTION: COMMUNICATIONS. AMOUNT: 348. TOTAL TO FORM 990-EZ, LINE 16: 5,607.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES	DESCRIPTION: LOAN FROM DIRECTOR. BEG. OF YEAR AMOUNT: 12,500. END OF YEAR AMOUNT: 12,500.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

Field	Value	IRS element (for citing)
Declaration	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.	DeclarationDesc

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