GWINNETT SOCCER ASSOCIATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- GWINNETT SOCCER ASSOCIATION INC (EIN 58-1314985)
- Tax period
- 2024-06-01 to 2025-05-31
- Filed
- 2025-10-20
- IRS object ID
- 202522939349300637
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-20T16:40:25-04:00 | ReturnTs |
| Tax Period End | 2025-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581143819 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RHODES YOUNG BLACK & DUNCAN LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2055 SUGARLOAF CIRCLE STE 200 | AddressLine1Txt |
| City | DULUTH | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581314985 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GWINNETT SOCCER ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GWIN | BusinessNameControlTxt |
| Phone | 7708554351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1055 | AddressLine1Txt |
| City | DACULA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30019 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA HOLLAND | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7708554351 | PhoneNum |
| Signature | 2025-10-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSHUA B FRICKS CPA | PreparerPersonNm |
| PTIN | P02485360 | PTIN |
| Phone | 7704956200 | PhoneNum |
| Preparation | 2025-10-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROB MANGINO | PrincipalOfficerNm |
| Gross Receipts | $4,854,407 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GSASOCCER.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | DEDICATED TO THE PROMOTION AND DEVELOPMENT OF SOCCER IN AND AROUND GWINNETT COUNTY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 25 | TotalEmployeeCnt |
| Total Gross UBI | $14,733 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $13,733 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,956,132 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,814,198 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,646 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,825 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,351 | PYOtherRevenueAmt |
| CY Other Revenue | $20,186 | CYOtherRevenueAmt |
| PY Total Revenue | $3,990,129 | PYTotalRevenueAmt |
| CY Total Revenue | $4,850,209 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,113,615 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,477,227 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,137,151 | PYOtherExpensesAmt |
| CY Other Expenses | $3,311,659 | CYOtherExpensesAmt |
| PY Total Expenses | $4,250,766 | PYTotalExpensesAmt |
| CY Total Expenses | $4,788,886 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$260,637 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $61,323 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,245,034 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,923,590 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $984,386 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,604,503 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,260,648 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,319,087 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | DEDICATED TO THE PROMOTION AND DEVELOPMENT OF SOCCER IN AND AROUND GWINNETT COUNTY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,256,876 | ExpenseAmt |
| Revenue | $4,824,734 | RevenueAmt |
| Desc | TOURNAMENTS AND TRAINING CHILDREN IN SOCCER. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $281,310 | ExpenseAmt |
| Desc | DEPRECIATION | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $281,310 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $4,538,186 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| 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 | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | 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 | false | 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 100 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 25 | 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 |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (true) | 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 | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LISA HOLLAND | PersonNm |
| Phone | 7708554351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 1055 | AddressLine1Txt |
| City | DACULA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30019 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| KEITH A PRENTICE | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $120,000 | $0 | $0 | |
| NUNO PITEIRA | ||||||
| DIRECTOR PLA | 40.00 | Yes (X) | $120,000 | $0 | $0 | |
| CAMPBELL CHAPMAN JR | ||||||
| TECHNICAL/GI | 40.00 | Yes (X) | $120,000 | $0 | $0 | |
| ROB MANGINO | ||||||
| PRESIDENT | 7.00 | $0 | $0 | $0 | Yes (X) | |
| LISA HOLLAND | ||||||
| TREASURER | 7.00 | $35,000 | $0 | $0 | Yes (X) | |
| WARREN SMITH | ||||||
| VICE PRESIDE | 7.00 | $0 | $0 | $0 | Yes (X) | |
| TIM PAULINO | ||||||
| SECRETARY | 7.00 | $0 | $0 | $0 | Yes (X) | |
| CHUG SHAFE | ||||||
| AT LARGE | 7.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $395,000 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REGISTRATION | 900004 | $4,165,347 | $4,165,347 |
| TOURNAMENT REGISTRATION | 900004 | $549,348 | $549,348 |
| OTHER INCOME | 900004 | $77,045 | $77,045 |
| REBATE INCOME | 900004 | $22,458 | $22,458 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,814,198 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,825 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $5,083 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,742 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,650 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,650 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,650 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $9,650 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,900 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,198 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $702 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $702 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME - SPIRIT WEAR | Desc |
| Business | 900004 | BusinessCd |
| Total Revenue Column | $9,834 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,834 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,834 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,850,209 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,824,734 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $14,733 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,742 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,000 | TotalAmt |
| Program Services | $395,000 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $938,578 | TotalAmt |
| Program Services | $938,578 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,962 | TotalAmt |
| Program Services | $41,962 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,687 | TotalAmt |
| Program Services | $101,687 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,050 | TotalAmt |
| Management And General | $11,050 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,450 | TotalAmt |
| Management And General | $10,450 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,697 | TotalAmt |
| Management And General | $14,697 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,294 | TotalAmt |
| Management And General | $2,294 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,575 | TotalAmt |
| Management And General | $25,575 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,370 | TotalAmt |
| Program Services | $130,777 | ProgramServicesAmt |
| Management And General | $43,593 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,042 | TotalAmt |
| Program Services | $4,042 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,157 | TotalAmt |
| Management And General | $44,157 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,153 | TotalAmt |
| Program Services | $231,153 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,515 | TotalAmt |
| Management And General | $39,515 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COACHING SUPPORT | $1,187,055 | $1,187,055 |
| REFEREE FEES & ASSISTANCE | $435,205 | $435,205 |
| FIELD MAINTENANCE | $348,994 | $348,994 |
| FIELD RENTAL | $149,412 | $149,412 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,690 | TotalAmt |
| Program Services | $574,321 | ProgramServicesAmt |
| Management And General | $59,369 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,788,886 | TotalAmt |
| Program Services | $4,538,186 | ProgramServicesAmt |
| Management And General | $250,700 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $356,189 | BOYAmt |
| EOY | $211,501 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,297,103 | BOYAmt |
| EOY | $827,159 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,734 | BOYAmt |
| EOY | $117,394 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,422 | BOYAmt |
| EOY | $75,812 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,195,202 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,585,207 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,686 | BOYAmt |
| EOY | $3,609,995 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $47,829 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,900 | BOYAmt |
| EOY | $33,900 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,245,034 | BOYAmt |
| EOY | $4,923,590 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,673 | BOYAmt |
| EOY | $45,133 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,241 | BOYAmt |
| EOY | $207,661 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,769 | BOYAmt |
| EOY | $2,422,705 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $696,703 | BOYAmt |
| EOY | $929,004 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $984,386 | BOYAmt |
| EOY | $3,604,503 | 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 | $1,260,648 | BOYAmt |
| EOY | $1,319,087 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,260,648 | BOYAmt |
| EOY | $1,319,087 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,245,034 | BOYAmt |
| EOY | $4,923,590 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $61,323 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,884 | 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $143,646 | CurrentTaxYearMinus3YearsAmt |
| Total | $143,646 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,894,379 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,655,528 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,772,182 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,970,012 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,824,734 | CurrentTaxYearAmt |
| Total | $19,116,835 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,894,379 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,799,174 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,772,182 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,970,012 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,824,734 | CurrentTaxYearAmt |
| Total | $19,260,481 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $19,260,481 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,156 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,126 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,742 | CurrentTaxYearAmt |
| Total | $38,309 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,156 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,126 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,742 | CurrentTaxYearAmt |
| Total | $38,309 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,810 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,368 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,235 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,538 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,733 | CurrentTaxYearAmt |
| Total | $72,684 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,905,345 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,817,668 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,802,444 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,996,808 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,849,209 | CurrentTaxYearAmt |
| Total | $19,371,474 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99430 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99460 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $673,834 | OtherCostOrOtherBasisAmt |
| Book Value | $673,834 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,006,921 | OtherCostOrOtherBasisAmt |
| Depreciation | $148,657 | DepreciationAmt |
| Book Value | $2,858,264 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,370 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,370 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,059,246 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,059,003 | DepreciationAmt |
| Book Value | $243 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,446,831 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,369,177 | DepreciationAmt |
| Book Value | $77,654 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,609,995 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| UNIFORM REBATE | $498,217 |
| DESIGNATED FUNDS | $427,559 |
| PAYROLL LIABILITIES | $2,545 |
| STATE INCOME TAX PAYABLE | $683 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $929,004 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | DEPRECIATION |
| FORM 990, PAGE 6, PART VI, LINE 11B | FINAL COPIES OF THE FORM 990 AND 990T ARE REVIEWED BY THE BOARD PRIOR TO FILING OF THE FORMS WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS AND DIRECTORS COMPLETE AN ANNUAL CONFLICTS OF INTEREST STATEMENT. THE ORGANIZATION REQUIRES PRIOR BOARD APPROVAL OF ANY RELATED PARTY TRANSACTIONS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | STATE REGISTRATION 121,621 0 0 TOURNAMENT EXPENSES 97,237 0 0 MERCHANT CC FEES 94,873 0 0 REPAIRS & MAINT 51,440 0 0 EQUIPMENT RENTAL 32,239 0 0 ATHLETIC TRAINERS 28,486 0 0 ADMINISTRATOR 0 22,680 0 DUES & SUBSCRIPTIONS 0 22,591 0 MEDALS & AWARDS 20,537 0 0 SUPPLIES 19,118 0 0 UNIFORM EXPENSE 17,735 0 0 PAYROLL COMPANY FEES 13,332 0 0 FUEL 11,872 0 0 EQUIPMENT REPAIR 11,193 0 0 ECBL SYMPOSIUM 10,961 0 0 WEBSITE 9,980 0 0 ATLANTA UNITED NIGHT 9,639 0 0 MEALS & ENTERTAINMENT 7,455 0 0 GAME FILMING 6,349 0 0 COMPUTER & INTERNET 5,816 0 0 AUTO EXPENSE 0 4,251 0 PROPERTY TAXES 0 3,085 0 TOURNAMENT EXP - HOST 2,525 0 0 BANK CHARGES 0 2,064 0 PENALTIES 0 1,583 0 COACHES EXPENSES 1,173 0 0 BACKGROUND CHECK 0 1,000 0 BOOKKEEPING 0 980 0 GA UBIT - 5/31/24 740 0 0 TAG FEES 0 566 0 POSTAGE 0 534 0 LICENSES 0 35 0 TOTAL 574,321 59,369 0 |
| FORM 990, PART XI, LINE 9 | FEDERAL INCOME TAX -2,884 |
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