CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB INC (EIN 63-1246057)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2013-03-21
- IRS object ID
- 201330809349300708
- Schema version
- 2010v3.4
- 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) |
|---|---|---|
| Timestamp | 2013-03-21T10:59:29-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAM LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 55765 | AddressLine1 |
| City | BIRMINGHAM | City |
| State | AL | State |
| ZIP Code | 35255 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 631246057 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CLAY | NameControl |
| Phone | 2054783911 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 246 | AddressLine1 |
| City | CLAY | City |
| State | AL | State |
| ZIP Code | 35048 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | W ALAN SUMMERS JR | Name |
| Title | PRESIDENT | Title |
| Phone | 2054783911 | Phone |
| Date Signed | 2013-03-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | A J YOUNG | Name |
| Phone | 2059337822 | Phone |
| Date Prepared | 2013-03-21 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | W ALAN SUMMERS JR | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 246 | AddressLine1 |
| City | CLAY | City |
| State | AL | State |
| ZIP Code | 35048 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 243263 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2000 | YearFormation |
| State Legal Domicile | AL | StateLegalDomicile |
| Activity Or Mission Description | RAISE FUNDS TO SUPPORT VARIOUS ATHLETIC PROGRAMS OFFERED AT CLAY-CHALKVILLE HIGH SCHOOL | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 4 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 6805 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 103626 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 55 | InvestmentIncomePriorYear |
| Investment Income Current Year | 458 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 122225 | OtherRevenuePriorYear |
| Other Revenue Current Year | 81904 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 129085 | TotalRevenuePriorYear |
| Total Revenue Current Year | 185988 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 19495 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 159343 | OtherExpensePriorYear |
| Other Expenses Current Year | 147502 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 159343 | TotalExpensesPriorYear |
| Total Expenses Current Year | 166997 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -30258 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 18991 | RevenuesLessExpensesCY |
| Total Assets BOY | 47260 | TotalAssetsBOY |
| Total Assets EOY | 72954 | TotalAssetsEOY |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3000 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 47260 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 69954 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE CLAY-CHALKVILLE HIGH SCHOOL ATHLETIC BOOSTER CLUB WAS CREATED TO PROMOTE ATHLETIC PROGRAMS, INCREASE COMMUNITY INTEREST, RECOGNIZE THE ENDEAVORS AND ACHIEVEMENTS OF TEAMS AND INDIVIDUAL ATHLETES, AND TO ASSIST THE ATHLETIC DEPARTMENT, COACHES AND ADMINISTRATIVE STAFF. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 19495 | Expense |
| Description | RAISE FUNDS TO SUPPLEMENT COACHES SALARY FOR EXTRA DUTIES AND/OR RESPONSIBILITIES BEFORE, DURING, AND AFTER THE REGULAR WORKDAY, AS WELL AS NONTEACHING DUTY DAYS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 145752 | Expense |
| Description | RAISE FUNDS TO SUPPLEMENT EQUIPMENT AND SUPPLIES FOR CLAY-CHALKVILLE HIGH SCHOOL ATHLETICS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 165247 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ARTHUR J YOUNG | NamePerson |
| Telephone Number | 2059498622 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2100 16TH AVE SOUTH | AddressLine1 |
| City | BIRMINGHAM | City |
| State | AL | State |
| ZIP Code | 35205 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| WILLIAM ALAN SUMMERS | |||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 |
| DON BAKER | |||||
| VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 |
| KERSTON HASBERRY | |||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 |
| ARTHUR YOUNG | |||||
| TREASURER | 1.00 | X | 0 | 0 | 0 |
| BASS RIGGINS | |||||
| TREASURER | 1.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 15132 | MembershipDues |
| Fundraising Events | 79723 | FundraisingEvents |
| All Other Contributions | 8771 | AllOtherContributions |
| Total Contributions | 103626 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 458 | TotalRevenueColumn |
| Related Or Exempt Function Income | 458 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 48673 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 79723 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 48673 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 27095 | GrossSalesOfInventory |
| Cost Of Goods Sold | 8602 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18493 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18493 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ADVERTISING REVENUE | 711210 | 27509 | 27509 |
| KICKOFF CLASSIC TICKET | 711210 | 14684 | 14684 |
| PARKING | 711210 | 11965 | 11965 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9253 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9253 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 63411 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 185988 | TotalRevenueColumn |
| Related Or Exempt Function Income | 82362 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19495 | Total |
| Program Services | 19495 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16823 | Total |
| Program Services | 16823 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3660 | Total |
| Program Services | 3660 | ProgramServices |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 600 | Total |
| Program Services | 600 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3362 | Total |
| Program Services | 3362 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 697 | Total |
| Program Services | 697 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17668 | Total |
| Program Services | 17668 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7205 | Total |
| Program Services | 7205 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264 | Total |
| Management And General | 264 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SPORTING GOODS | 24906 | 24906 | |
| FIELD EXPENSES | 24810 | 24810 | |
| MISCELLANEOUS | 13724 | 12238 | 1486 |
| GAMEDAY EXPENSES | 12421 | 12421 | |
| PRE & POST-GAME MEALS | 4270 | 4270 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17092 | Total |
| Program Services | 17092 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166997 | Total |
| Program Services | 165247 | ProgramServices |
| Management And General | 1750 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44669 | BOY |
| EOY | 2318 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 64260 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 29081 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22705 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2591 | BOY |
| EOY | 6376 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47260 | BOY |
| EOY | 72954 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 3000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 3000 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47260 | BOY |
| EOY | 69954 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47260 | BOY |
| EOY | 69954 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47260 | BOY |
| EOY | 72954 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 18991 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 3703 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
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 Minus4 Years | 21249 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10815 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9048 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6805 | CurrentTaxYearMinus1Year |
| Current Tax Year | 103626 | CurrentTaxYear |
| Total | 151543 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 125296 | CurrentTaxYearMinus1Year |
| Current Tax Year | 81904 | CurrentTaxYear |
| Total | 207200 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21249 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10815 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9048 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 132101 | CurrentTaxYearMinus1Year |
| Current Tax Year | 185530 | CurrentTaxYear |
| Total | 358743 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 358743 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 743 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 983 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 815 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 55 | CurrentTaxYearMinus1Year |
| Current Tax Year | 458 | CurrentTaxYear |
| Total | 3054 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 743 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 983 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 815 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 55 | CurrentTaxYearMinus1Year |
| Current Tax Year | 458 | CurrentTaxYear |
| Total | 3054 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21992 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11798 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 9863 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 132156 | CurrentTaxYearMinus1Year |
| Current Tax Year | 185988 | CurrentTaxYear |
| Total | 361797 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99160 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98550 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00840 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01000 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 29081 | OtherCostOrOtherBasis |
| Depreciation | 22705 | Depreciation |
| Book Value | 6376 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6376 | TotalOfBookValueLandBuildings |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | FRUIT SALE | NameOfEvent1 |
| Gross Receipts Event1 | 51692 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 34692 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 17000 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 17000 | OtherDirectExpensesEvent1 |
| Name Of Event2 | BOSTON BUTTS SALE | NameOfEvent2 |
| Gross Receipts Event2 | 19390 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 13715 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 5675 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 5675 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 9 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 57314 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 31316 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 25998 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 25998 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 128396 | GrossReceiptsTotal |
| Charitable Contributions Total | 79723 | CharitableContributionsTotal |
| Gross Revenue Total Events | 48673 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 48673 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 48673 | DirectExpenseSummaryEvents |
| Net Income Summary | 0 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation |
|---|---|---|---|
| COACHING SUPPLEMENTS | 5 | 18995 | FMV |
| SCHOLARSHIPS | 2 | 500 | FMV |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | PAID PREPARER DELIVERS FORM 990 TO THE BOOSTER CLUB OFFICERS FOR REVIEW PRIOR TO SUBMISSION TO IRS. | |
| ORGANIZATIONAL GOVERNING DOCUMENT & FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| ALL OTHER FUNCTIONAL EXPENSES | CAMPS & CLINICS : PROGRAM SERVICE EXPENSES 4,229. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,229. YEAR END BANQUET : PROGRAM SERVICE EXPENSES 4,043. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,043. REPAIRS : PROGRAM SERVICE EXPENSES 2,708. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,708. TOURNAMENT FEES : PROGRAM SERVICE EXPENSES 2,003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,003. AWARDS & TROPHIES : PROGRAM SERVICE EXPENSES 1,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,310. DIAMOND DOLLS : PROGRAM SERVICE EXPENSES 1,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,158. REIMBURSEMENTS : PROGRAM SERVICE EXPENSES 1,068. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,068. GIFTS: PROGRAM SERVICE EXPENSES 856. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 856. FINES : PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300. SPIRIT PACKS : PROGRAM SERVICE EXPENSES -583. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -583. | FORM 990, PART X, LINE 24F |
| CHANGES IN NET ASSETS OR FUND BALANCES: | PRIOR PERIOD ADJUSTMENTS: 3,703. | FORM 990, PART XI, LINE 5: |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | I AM WRITING A REASONABLE CAUSE EXPLANATION ON BEHALF OF THE CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB. BEFORE I GO FURTHER, I THINK IT IS IMPORTANT TO EXPLAIN THE HISTORY OF THE BOOSTER CLUB WHILE I HAVE BEEN THE PRESIDENT. I APOLOGIZE IN ADVANCE AS THE DATES ARE NOT EXACT, BUT ARE AS ACCURATE AS I CAN REMEMBER.I WAS ELECTED PRESIDENT, ALONG WITH THREE OTHER PERSONS WHO WERE ELECTED TO OTHER BOARD POSITIONS IN MAY OF 2009. WE WERE NOT GIVEN ANYTHING EXCEPT A CHECKBOOK AND A DISK WITH SEVERAL YEARS WORTH OF ACCOUNTING/SPREAD SHEETS THAT WERE PROVIDED BY THE PREVIOUS TREASURER AND BOARD MEMBERS. NO ONE GAVE US ANY INSTRUCTION ON HOW THE DAY TO DAY OPERATIONS AND BUSINESS WAS TO TAKE PLACE SO WE DID THE BEST WE COULD WITH WHAT WE HAD TO WORK WITH. AS WITH ALL BOOSTER CLUBS, TURNOVER OF OFFICERS IS VERY COMMON AND REGULAR AS WE ARE PARENTS OF CHILDREN WHO EVENTUALLY GRADUATE AND THE POSITIONS ARE PASSED DOWN TO THE PARENTS OF UNDERCLASSMEN. IN APPROXIMATELY SEPTEMBER OR OCTOBER OF 2009 I BEGAN RECEIVING CALLS FROM PAST BOOSTER CLUB MEMBERS TELLING ME THAT THE CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB WAS LISTED ON A PRINTOUT, THAT I ASSUME IS PUBLISHED BY THE IRS, AS A NON-PROFIT CORPORATION THAT WAS FIXING TO LOSE ITS NON-PROFIT STATUS DUE TO NOT COMPLYING WITH THE IRS OR FAILING TO FILE ANNUAL TAX RETURNS FOR TAX YEARS 2006, 2007 AND 2008. HAVING NO KNOWLEDGE OF WHAT HAD BEEN FILED IN PAST YEARS AND HAVING NO ONE TO INSTRUCT US, WE CONSULTED WITH A LOCAL CPA FIRM THAT WAS FAMILIAR WITH ORGANIZATIONS SUCH AS OURS.MANY HOURS OF GATHERING INFORMATION WERE MADE AND THE CPA FIRM WAS HIRED TO HANDLE THE FILING FOR THE DELINQUENT YEARS TAX RETURNS. IT WAS ALSO LEARNED FROM THE CPA THAT THERE WERE ALSO LATE FEES/PENALTY FEES CHARGED BY THE IRS THAT HAD ACCUMULATED AS A RESULT BUT THAT SHE WOULD HANDLE THE FILING OF AN ABATEMENT LETTER ALONG WITH THE TAX RETURNS. THE TAX RETURNS WERE FINISHED AND THE TREASURER AND I SIGNED OFF ON THEM AS OFFICERS OF THE BOOSTER CLUB. AT THAT TIME WE ASSUMED THAT EVERYTHING HAD BEEN HANDLED AND THAT THE ACCOUNTANT WOULD LET US KNOW ABOUT THE ABATEMENT PROCESS. I HAVE TALKED TO THE CPA AND SHE HAS CONFIRMED THAT THE LETTER OF ABATEMENT WAS SENT AND A RESPONSE TO THE ABATEMENT HAD BEEN DENIED HOWEVER NOTHING MORE ABOUT THE ABATEMENT IS IN HER FILE. I CAN ONLY ASSUME THAT IT WAS NOT FOLLOWED UP BY THE ACCOUNTANT OR OUR PRIOR TREASURER.APPROXIMATELY TWO AND ONE HALF YEARS HAD GONE BY, AND ONLY THE TREASURER AND I REMAINED A CONSTANT ON THE BOOSTER CLUB BOARD, AS MANY OF THE OFFICERS HAVE RESIGNED THEIR POSITIONS AS THEIR CHILDREN HAVE GRADUATED AND NEW OFFICERS HAVE BEEN ELECTED. OCCASIONALLY THERE WERE QUESTIONS ASKED TO THE TREASURER IF WE WERE UP TO DATE ON OUR TAX FILINGS AS WE HAD LEARNED WHAT WOULD HAPPEN IF WE WERE NOT. EVERY TIME THE QUESTION WAS PRESENTED, THE TREASURER WOULD RESPOND THAT "I AM WORKING ON THEM" OR "YES, THEY HAVE BEEN TAKEN CARE OF." HAVING NO REASON TO BELIEVE OTHERWISE, WE MOVED ON TO DIFFERENT TOPICS OF DISCUSSION IN RELATION TO THE BOOSTER CLUB.APPROXIMATELY DECEMBER 2012 OR JANUARY 2013, I RECEIVED A TEXT FROM OUR ATHLETIC DIRECTOR TELLING ME THAT AN IRS AGENT WAS ON SIGHT ASKING ABOUT DELINQUENT TAX RETURNS ASSOCIATED WITH CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB AND ASKING IF I COULD CALL HIM IMMEDIATELY. I WAS UNABLE TO CALL HIM UNTIL LATER IN THE DAY WHEN I LEARNED THAT HE WAS NOT JOKING THAT THE AGENT WAS ACTUALLY THERE AND THAT HE HAD GIVEN HER MINE AND THE TREASURER'S TELEPHONE NUMBERS. THE ATHLETIC DIRECTOR IS NOT INVOLVED IN THE DAY TO DAY OPERATIONS OF THE BOOSTER CLUB AND HE HAD REFERRED HER TO US FOR FURTHER INFORMATION. I HAD ASSURED HIM THAT THIS WAS NOT RIGHT AS THE TREASURER HAD TOLD THE BOOSTER CLUB OFFICERS THAT THE TAX RETURN FILINGS HAD BEEN TAKEN CARE OF.I RECEIVED A VOICEMAIL FROM IRS AGENT SHARONDA L. SMITH AROUND THE END OF JANUARY OR FIRST OF FEBRUARY 2013. I RETURNED THE CALL THE SAME DAY AND LEARNED IN FACT, THE RETURNS FOR 2010, 2011 HAD NOT BEEN FILED AND THAT WE STILL OWED FOR 2006, 2007 AND 2008 PENALTY FEES/LATE FEES. I WILL BE THE FIRST TO ADMIT THAT I WAS LESS THAN PLEASANT TO THE AGENT WHEN I RETURNED HER CALL AS I WAS NOT EXPECTING THIS AND ONLY HAD LIMITED KNOWLEDGE OF WHAT SHE WAS TALKING ABOUT AS I ASSUMED THAT THIS WAS TAKEN CARE OF AS I WAS TOLD BY OUR TREASURER. SHE DID LET ME KNOW THAT I HAD UNTIL FEB. 28, 2013 TO FILE 2010 AND 2011 TAX RETURNS AND TO SEND A LETTER REQUESTING ABATEMENT OF THE PAST CHARGES AND SHE FURTHER INFORMED ME THAT THERE WERE NOW LATE FEES/PENALTY CHARGES ADDED ON FOR 2010 AND 2011 DELINQUENT FILINGS. SHE DID FOLLOW THIS CONVERSATION WITH A FAX THAT CONFIRMED OUR TALK AND THE FEBRUARY 28, 2013 DEADLINE.I IMMEDIATELY CALLED THE ATHLETIC DIRECTOR TO DISCUSS MY CONVERSATION WITH THE AGENT. WE BOTH AGREED WE NEEDED TO CALL THE PAST TREASURER TO FIND OUT WHAT WAS GOING ON. THE ATHLETIC DIRECTOR AND I MADE NUMEROUS CALLS TO THE TREASURER, HOWEVER HE WAS UNABLE TO BE REACHED AND MANY MESSAGES AND TEXTS WERE LEFT FOR HIM TO CALL AND RESPOND ABOUT THE PROBLEM. THIS CAN ALSO BE VERIFIED BY IRS AGENT AS SHE TOLD ME IN OUR CONVERSATION THAT THE ATHLETIC DIRECTOR GAVE HER MY NUMBER AND TREASURER'S NUMBER AND THAT THE TREASURER WOULD NOT RETURN HER CALLS. TO THIS DAY, HE HAS NOT RETURNED ANY OF MY CALLS, EMAILS OR TEXTS.AFTER NO COMMUNICATION FROM THE TREASURER, WE DECIDED IT WAS BEST TO TALK THIS OVER WITH THE CPA THAT HAD HANDLED THE PREVIOUS ANNUAL REPORT FILING. I DID CALL THE ACCOUNTANT THE SAME DAY TO LEARN THAT THE TREASURER HAD COMMUNICATED WITH HER WITHIN THE SAME WEEK AND HAD BROUGHT HER THE INFORMATION SHE NEEDED TO FILE 2010 AND 2011. SHE ALSO REFERRED ME TO A SPECIFIC CONVERSATION THAT SHE HAD WITH THE TREASURER WHEREIN HE STATED "I HAVE SCREWED UP. KEEP THIS BETWEEN US. I WILL PAY ANY FEES ASSOCIATED WITH 2010 AND 2011 TAX FILING."THE VERY NEXT DAY, I DELIVERED TO THE CPA THE LETTER THAT I HAD RECEIVED FROM THE IRS AGENT. WE ALSO HAD CONVERSATION ABOUT THE ABATEMENT LETTER THAT WAS SENT TO THE IRS WHEN WE FILED THE 2006, 2007 AND 2008 TAX RETURNS. I WAS ASSURED THAT EVERYTHING WOULD BE TAKEN CARE OF AND SHE WOULD LOOK INTO THE ABATEMENT ISSUE.MANY MORE CALLS WERE MADE TO THE TREASURER ABOUT THE TAX ISSUE BUT TO NO AVAIL.IT WAS DECIDED BY THE REMAINING BOARD MEMBERS THAT WE NEEDED TO MOVE THE DATE OF ELECTIONS UP SO THAT WE COULD ELECT NEW OFFICERS AND GET A NEW TREASURER TO GET MATTERS HANDLED AS THE OLD TREASURER WAS NOT RETURNING CALLS AND HIS CHILD WAS THROUGH WITH ATHLETICS AT CLAY-CHALKVILLE HIGH SCHOOL AS HE WILL GRADUATE IN MAY 2013. ON JAN. 8, 2013, NOMINATIONS WERE ACCEPTED AND ON FEB. 5, 2013 ELECTIONS WERE HELD AND A NEW TREASURER WAS ELECTED ALONG WITH ME REMAINING AS PRESIDENT.THE OLD TREASURER HAS BEEN CONSTANTLY CONTACTED SO THAT THE NEW OFFICERS MAY OBTAIN CHECKBOOKS, STATEMENTS, DEPOSIT BOOKS, ETC... BUT TO THIS DATE, ONLY PART HAS BEEN TURNED OVER.I RECEIVED A PHONE CALL ON 3/7/2013 FROM OUR BANK, LETTING ME KNOW THAT OUR ATHLETIC BOOSTER CLUB BANK ACCOUNT HAD BEEN LEVIED BY THE IRS FOR DELINQUENT PENALTY FEES/LATE FEES ASSOCIATED WITH NOT ONLY 2006, 2007, 2008 AND NOW 2010 AND 2011. I IMMEDIATELY WENT TO THE ACCOUNTANT TO DISCUSS THE FAILURE TO FILE BY THE DEADLINE. I WAS TOLD SHE WAS SORRY BUT THEY HAD BEEN SWAMPED PREPARING TAX RETURNS AND HAD TOTALLY FORGOTTEN ABOUT THE FEB. 28, 2013 DEADLINE. I WAS FURTHER TOLD THAT THEY WOULD BEGIN TAKING CARE OF IT THE NEXT DAY.DISCUSSIONS TOOK PLACE ON 3/7/2013 WITH THE NEWLY ELECTED BOARD MEMBERS AND IT HAS BEEN DECIDED THAT I WOULD GO TO THE CPA'S OFFICE THE NEXT MORNING AND RETRIEVE ALL OUR FILES AND HIRE A NEW CPA TO HANDLE THE AFFAIRS OF THE BOOSTER CLUB AS THE PRACTICES OF THE CURRENT CPA HAVE BEEN LESS THAN PROFESSIONAL.I WRITE ALL OF THIS TO LET YOU KNOW THAT THE CURRENT BOOSTER CLUB MEMBERS, THE ATHLETIC DIRECTOR AND I ARE GUILTY OF NOTHING BUT TRYING TO DO RIGHT THING. WE BASED OUR ASSUMPTIONS THAT THINGS WERE BEING HANDLED PROFESSIONALLY AND TIMELY BY CONVERSATIONS WITH THE PAST TREASURER AND CPA. I CANNOT EXPRESS TO YOU THE EXTREME STEPS AND SERIOUSNESS OF THE SITUATION THAT HAS BEEN TAKEN BY THE NEW BOARD, OUR ATHLETIC DIRECTOR AND ME TO HANDLE THIS MATTER IN AN EXPEDIENT AND PROFESSIONAL MANNER. WE ARE VICTIMS OF DECEPTION AND UNTRUTHS FROM OUR PAST TREASURER AND A LESS THAN PROFESSIONAL RELATIONSHIP WITH OUR CPA. AS PRESIDENT OF CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB, I BEG YOU TO ABATEMENT ALL CURRENT AND FUTURE LATE FEES AND PENALTIES OWED BY THIS ORGANIZATION BASED ON THE FACTS STATED ABOVE OR ANY OTHER FACTS.W. ALAN SUMMERS, JR.PRESIDENT | Explanation |
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