2013-03-21T10:59:29-05:00 2010-12-31 CARR RIGGS & INGRAM LLC P O BOX 55765 BIRMINGHAM AL 35255 990 2010-01-01 631246057 CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB CLAY 2054783911 P O BOX 246 CLAY AL 35048 W ALAN SUMMERS JR 2054783911 2013-03-21 1 A J YOUNG 2059337822 2013-03-21 2010 2016-02-25 16:41:14Z W ALAN SUMMERS JR P O BOX 246 CLAY AL 35048 243263 0 X N/A X 2000 AL RAISE FUNDS TO SUPPORT VARIOUS ATHLETIC PROGRAMS OFFERED AT CLAY-CHALKVILLE HIGH SCHOOL 4 4 0 4 0 0 6805 103626 0 0 55 458 122225 81904 129085 185988 0 19495 0 0 0 0 0 0 0 159343 147502 159343 166997 -30258 18991 47260 72954 0 3000 47260 69954 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. 0 0 19495 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. 145752 RAISE FUNDS TO SUPPLEMENT EQUIPMENT AND SUPPLIES FOR CLAY-CHALKVILLE HIGH SCHOOL ATHLETICS 165247 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X ARTHUR J YOUNG 2059498622 2100 16TH AVE SOUTH BIRMINGHAM AL 35205 X WILLIAM ALAN SUMMERS 1.00 X 0 0 0 DON BAKER 1.00 X 0 0 0 KERSTON HASBERRY 1.00 X 0 0 0 ARTHUR YOUNG 1.00 X 0 0 0 BASS RIGGINS 1.00 X 0 0 0 0 0 0 0 0 0 0 0 15132 79723 8771 103626 458 458 48673 79723 48673 0 27095 8602 18493 18493 ADVERTISING REVENUE 711210 27509 27509 KICKOFF CLASSIC TICKET 711210 14684 14684 PARKING 711210 11965 11965 9253 9253 63411 185988 82362 0 0 19495 19495 16823 16823 3660 3660 600 600 3362 3362 697 697 17668 17668 7205 7205 264 264 SPORTING GOODS 24906 24906 FIELD EXPENSES 24810 24810 MISCELLANEOUS 13724 12238 1486 GAMEDAY EXPENSES 12421 12421 PRE & POST-GAME MEALS 4270 4270 17092 17092 166997 165247 1750 0 44669 2318 64260 29081 22705 2591 6376 47260 72954 3000 0 3000 X 0 0 0 0 47260 69954 47260 69954 47260 72954 X 18991 3703 X 0 0 0 X 21249 10815 9048 6805 103626 151543 125296 81904 207200 21249 10815 9048 132101 185530 358743 0 0 0 358743 743 983 815 55 458 3054 743 983 815 55 458 3054 21992 11798 9863 132156 185988 361797 0.99160 0.98550 0.00840 0.01000 X 29081 22705 6376 6376 FRUIT SALE 51692 34692 17000 17000 BOSTON BUTTS SALE 19390 13715 5675 5675 9 57314 31316 25998 25998 128396 79723 48673 48673 48673 0 0 COACHING SUPPLEMENTS 5 18995 FMV SCHOLARSHIPS 2 500 FMV 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. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL GOVERNING DOCUMENT & FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART X, LINE 24F 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: 3,703. 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