DELAWARE YOUTH ATHLETIC ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: DELAWARE YOUTH ATHLETIC ASSOCIATION (EIN 27-0090141)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-29
IRS object ID: 201400299349300415
Schema version: 2012v2.3
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 A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-29T10:37:46-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRUTH & COMPANY PLL CPA'S	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	163 N SANDUSKY ST STE 104	AddressLine1
City	DELAWARE	City
State	OH	State
ZIP Code	43015	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	270090141	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	DELAWARE YOUTH ATHLETIC ASSOCIATION	BusinessNameLine1
Business Name Line2	C/O ARTHUR MILLER	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	DELA	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1601	AddressLine1
City	DELAWARE	City
State	OH	State
ZIP Code	43015	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ARTHUR MILLER	Name
Title	PRESIDENT	Title
Date Signed	2014-01-17	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID R MILLER	Name
Phone	7403690414	Phone
Date Prepared	2014-01-29	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ARTHUR MILLER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 1601	AddressLine1
City	DELAWARE	City
State	OH	State
ZIP Code	43015	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	278078	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.DYAASOCCER.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	TO SERVE CHILDREN AND YOUTH OF THE DELAWARE OHIO COMMUNITY BY ORGANIZING RECREATIONAL SOCCER TEAMS TO PRACTICE AND PLAY SOCCER GAMES IN DESIGNATED AGE BRACKETS DURING THE SPRING AND FALL SEASONS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	8976	ContributionsGrantsPriorYear
Contributions Grants Current Year	2803	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	249916	ProgramServiceRevenuePriorYear
Program Service Revenue CY	262972	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	4174	OtherRevenueCurrentYear
Total Revenue Prior Year	258892	TotalRevenuePriorYear
Total Revenue Current Year	269949	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	253150	OtherExpensePriorYear
Other Expenses Current Year	257985	OtherExpensesCurrentYear
Total Expenses Prior Year	253150	TotalExpensesPriorYear
Total Expenses Current Year	257985	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	5742	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	11964	RevenuesLessExpensesCY
Total Assets BOY	25905	TotalAssetsBOY
Total Assets EOY	37869	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	25905	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	37869	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO SERVE CHILDREN AND YOUTH OF THE DELAWARE OHIO COMMUNITY BY ORGANIZING RECREATIONAL SOCCER TEAMS TO PRACTICE AND PLAY SOCCER GAMES IN DESIGNATED AGE BRACKETS DURING THE SPRING AND FALL SEASONS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	251397	Expense
Description	TO ORGANIZE, PROMOTE, TRAIN, ADMINISTER AND EDUCATE AMATEUR YOUTH SOCCER PLAYERS, COACHES AND REFEREES. TO ENCOURAGE GOOD SPORTSMANSHIP AND FAIR PLAY OF ALL THE PARTICIPANTS THEREIN.	Description
Total Program Service Expense	251397	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	23	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DELAWARE YOUTH ATHLETIC ASSOC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7403624492	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1601	AddressLine1
City	DELAWARE	City
State	OH	State
ZIP Code	43015	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
LAURIE BATES
SECRETARY/TR	3.00	X	6700	0	0
BRADD SMILEY
BOARD MEMBER	3.00	X	5200	0	0
CARL MUSSENDEN
BOARD MEMBER	1.00	X	3200	0	0
ZUHEIR ALIDIB
BOARD MEMBER	1.00	X	1000	0	0
ERIC STALEY
BOARD MEMBER	1.00	X	600	0	0
JOSEPH RODEN
BOARD MEMBER	1.00	X	600	0	0
COURTNEY MCKEEN
BOARD MEMBER	1.00	X	0	0	0
ART MILLER
PRESIDENT	5.00		26025	0	0	X
TANYA BREHM
VICE PRESIDE	5.00		14905	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	58230	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	2803	AllOtherContributions
Total Contributions	2803	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
REGISTRATION FEES	254809	254809
CAMP FEES	8163	8163

Field	Value	IRS element (for citing)
Total Program Service Revenue	262972	TotalProgramServiceRevenue
Gross Income Fundraising Events	12303	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	8129	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	4174	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	269949	TotalRevenueColumn
Related Or Exempt Function Income	262972	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1503	Total
Management And General	1503	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1641	Total
Program Services	1641	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	189	Total
Management And General	189	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6520	Total
Program Services	6520	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	385	Total
Management And General	385	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
STIPENDS	79100	79100
LEAGUE FEES	33692	33692
FIELD MAINTENANCE	29994	29994
TOURNAMENT FEES	26147	26147

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	78814	Total
Program Services	74303	ProgramServices
Management And General	4511	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	257985	Total
Program Services	251397	ProgramServices
Management And General	6588	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	13631	BOY
EOY	26196	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	57544	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	45871	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	12274	BOY
EOY	11673	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	25905	BOY
EOY	37869	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	25905	BOY
EOY	37869	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25905	BOY
EOY	37869	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25905	BOY
EOY	37869	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	11964	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	5583	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	8976	CurrentTaxYearMinus1Year
Current Tax Year	2803	CurrentTaxYear
Total	17362	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	188050	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	231824	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	238178	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	249916	CurrentTaxYearMinus1Year
Current Tax Year	275275	CurrentTaxYear
Total	1183243	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	188050	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	231824	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	243761	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	258892	CurrentTaxYearMinus1Year
Current Tax Year	278078	CurrentTaxYear
Total	1200605	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	183050	CurrentTaxYearMinus4Years
Total	183050	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	183050	CurrentTaxYearMinus4Years
Total	183050	Total

Field	Value	IRS element (for citing)
Public Support Total509	1017555	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	188050	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	231824	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	243761	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	258892	CurrentTaxYearMinus1Year
Current Tax Year	278078	CurrentTaxYear
Total	1200605	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.84750	PublicSupportPercentage509
Prior Year Support Percentage	0.72100	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	57544	OtherCostOrOtherBasis
Depreciation	45871	Depreciation
Book Value	11673	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	11673	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO SERVE CHILDREN AND YOUTH OF THE DELAWARE OHIO COMMUNITY BY ORGANIZING RECREATIONAL SOCCER TEAMS TO PRACTICE AND PLAY SOCCER GAMES IN DESIGNATED AGE BRACKETS DURING THE SPRING AND FALL SEASONS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE 990 TAX RETURN IS SENT TO THE TREASURER AND THE TREASURER GOES OVER THE RETURN WITH THE BOARD AT THE NEXT BOARD OF DIRECTORS MEETING. THE 990 TAX RETURN AND A BRIEF OVERVIEW WILL BE EMAILED TO THOSE BOARD MEMBERS NOT IN ATTENDENCE.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	BOARD MEMBERS SIGN A CONFLICT OF INTEREST DECLARATION TO DISCLOSE A POSSIBLE CONFLICT OF INTEREST.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	REFEREE FEES 22,527 0 0 UNIFORMS 16,097 0 0 CAMP EXPENSE 12,451 0 0 MISCELLANEOUS 7,979 0 0 REFUNDS 5,227 0 0 BANK FEES 0 4,311 0 TROPHIES & MEDALLIONS 4,257 0 0 TRAINERS 3,355 0 0 IT SERVICES/EQUIP/SUPPLIE 1,800 200 0 STORAGE 610 0 0