CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
CLAY-CHALKVILLE ATHLETIC BOOSTER CLUB INC (EIN 63-1246057)
Tax period
2011-01-01 to 2011-12-31
Filed
2013-03-25
IRS object ID
201340849349300504
Schema version
2011v1.5
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

FieldValueIRS element (for citing)
Timestamp2013-03-25T10:55:34-05:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN721396621EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CARR RIGGS & INGRAM LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 55765AddressLine1
CityBIRMINGHAMCity
StateALState
ZIP Code35255ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN631246057EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1CLAY-CHALKVILLE ATHLETIC BOOSTER CLUBBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlCLAYNameControl
Phone2054783911Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 246AddressLine1
CityCLAYCity
StateALState
ZIP Code35048ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameW ALAN SUMMERS JRName
TitlePRESIDENTTitle
Phone2054783911Phone
Date Signed2013-03-25DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameA J YOUNGName
PTINP01357593PTIN
Phone2059337822Phone
Date Prepared2013-03-24DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonW ALAN SUMMERS JRNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1P O BOX 246AddressLine1
CityCLAYCity
StateALState
ZIP Code35048ZIPCode
FieldValueIRS element (for citing)
Gross Receipts205033GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteN/AWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2000YearFormation
State Legal DomicileALStateLegalDomicile
Activity Or Mission DescriptionRAISE FUNDS TO SUPPORT VARIOUS ATHLETIC PROGRAMS OFFERED AT CLAY-CHALKVILLE HIGH SCHOOLActivityOrMissionDescription
Nbr Voting Members Governing Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers4TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year103626ContributionsGrantsPriorYear
Contributions Grants Current Year92050ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year458InvestmentIncomePriorYear
Investment Income Current Year71InvestmentIncomeCurrentYear
Other Revenue Prior Year81904OtherRevenuePriorYear
Other Revenue Current Year56322OtherRevenueCurrentYear
Total Revenue Prior Year185988TotalRevenuePriorYear
Total Revenue Current Year148443TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year19495GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY22005GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year147502OtherExpensePriorYear
Other Expenses Current Year136283OtherExpensesCurrentYear
Total Expenses Prior Year166997TotalExpensesPriorYear
Total Expenses Current Year158288TotalExpensesCurrentYear
Revenues Less Expenses Prior Year18991RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-9845RevenuesLessExpensesCY
Total Assets BOY72954TotalAssetsBOY
Total Assets EOY60109TotalAssetsEOY
Total Liabilities BOY3000TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY69954NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY60109NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE 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 Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense20805Expense
DescriptionRAISE 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

FieldValueIRS element (for citing)
Expense133652Expense
DescriptionRAISE FUNDS TO SUPPLEMENT EQUIPMENT AND SUPPLIES FOR CLAY-CHALKVILLE HIGH SCHOOL ATHLETICSDescription

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense1200Expense
Grants1200Grants
DescriptionPROVIDE SCHOLARSHIPS TO STUDENTS WHO EXHIBIT ACADEMIC EXCELLENCE, ARTISTIC TALENT, OR STRONG LEADERSHIP OR SERVICE TO THEIR COMMUNITIES.Description
FieldValueIRS element (for citing)
Total Of Other Program Service Exp1200TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt1200TotalOfOtherProgramServiceGrnt
Total Program Service Expense155657TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities1FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy0ConflictOfInterestPolicy
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO0CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonARTHUR J YOUNGNamePerson
Telephone Number2059498622TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line12100 16TH AVE SOUTHAddressLine1
CityBIRMINGHAMCity
StateALState
ZIP Code35205ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
WILLIAM ALAN SUMMERS
PRESIDENT1.00X000
DON BAKER
VICE PRESIDENT1.00X000
KERSTON HASBERRY
SECRETARY1.00X000
ARTHUR YOUNG
TREASURER1.00X000
BASS RIGGINS
TREASURER1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Membership Dues13503MembershipDues
Fundraising Events67018FundraisingEvents
All Other Contributions11529AllOtherContributions
Total Contributions92050TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column71TotalRevenueColumn
Related Or Exempt Function Income71RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Gross Income Fundraising Events52380GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events67018CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses52380FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Sales Of Inventory15075GrossSalesOfInventory
Cost Of Goods Sold4210CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column10865TotalRevenueColumn
Related Or Exempt Function Income10865RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
KICKOFF CLASSIC TICKET7112101493214932
PARKING7112101172811728
SOFTBALL SPIRIT PACK71121077907790

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column11007TotalRevenueColumn
Related Or Exempt Function Income11007RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue45457TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column148443TotalRevenueColumn
Related Or Exempt Function Income56393RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Info In Schedule O Part IXXInfoInScheduleOPartIX

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total22005Total
Program Services22005ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total825Total
Management And General825ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total17150Total
Program Services17150ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1547Total
Program Services1547ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total6321Total
Program Services6321ProgramServices

Travel Travel

FieldValueIRS element (for citing)
Total488Total
Program Services488ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total748Total
Program Services748ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total7131Total
Program Services7131ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total105Total
Management And General105ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
SPORTING GOODS2361523615
GAMEDAY EXPENSES1306013060
FIELD EXPENSES1292712927
MISCELLANEOUS994882471701

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total42418Total
Program Services42418ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total158288Total
Program Services155657ProgramServices
Management And General2631ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY2318BOY
EOY31822EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY64260BOY
EOY24522EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis33601LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec29836LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY6376BOY
EOY3765EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY72954BOY
EOY60109EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY3000BOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY3000BOY
EOY0EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY69954BOY
EOY60109EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY69954BOY
EOY60109EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY72954BOY
EOY60109EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-9845ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited0FSAudited
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years10815CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years9048CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years6805CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year103626CurrentTaxYearMinus1Year
Current Tax Year92050CurrentTaxYear
Total222344Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years125296CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year81904CurrentTaxYearMinus1Year
Current Tax Year56322CurrentTaxYear
Total263522Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years10815CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years9048CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years132101CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year185530CurrentTaxYearMinus1Year
Current Tax Year148372CurrentTaxYear
Total485866Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Total509485866PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years983CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years815CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years55CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year458CurrentTaxYearMinus1Year
Current Tax Year71CurrentTaxYear
Total2382Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years983CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years815CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years55CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year458CurrentTaxYearMinus1Year
Current Tax Year71CurrentTaxYear
Total2382Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years11798CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years9863CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years132156CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year185988CurrentTaxYearMinus1Year
Current Tax Year148443CurrentTaxYear
Total488248Total
FieldValueIRS element (for citing)
Public Support Percentage5090.99510PublicSupportPercentage509
Prior Year Support Percentage0.99160PriorYearSupportPercentage
Investment Income Percentage0.00490InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.00840PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis33601OtherCostOrOtherBasis
Depreciation29836Depreciation
Book Value3765BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings3765TotalOfBookValueLandBuildings

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1OUTFIELD SIGNS & PROGRAM ADSNameOfEvent1
Gross Receipts Event158188GrossReceiptsEvent1
Charitable Contributions Event156412CharitableContributionsEvent1
Gross Revenue Event11776GrossRevenueEvent1
Other Direct Expenses Event11776OtherDirectExpensesEvent1
Name Of Event2FRUIT SALENameOfEvent2
Gross Receipts Event224045GrossReceiptsEvent2
Charitable Contributions Event27024CharitableContributionsEvent2
Gross Revenue Event217021GrossRevenueEvent2
Other Direct Expenses Event217021OtherDirectExpensesEvent2
Total Number Of Other Events6TotalNumberOfOtherEvents
Gross Receipts Other Events37165GrossReceiptsOtherEvents
Charitable Contrib Other Events3582CharitableContribOtherEvents
Gross Revenue Other Events33583GrossRevenueOtherEvents
Other Direct Expenses Other Events33583OtherDirectExpensesOtherEvents
Gross Receipts Total119398GrossReceiptsTotal
Charitable Contributions Total67018CharitableContributionsTotal
Gross Revenue Total Events52380GrossRevenueTotalEvents
Other Direct Expenses Total Events52380OtherDirectExpensesTotalEvents
Direct Expense Summary Events52380DirectExpenseSummaryEvents
Net Income Summary0NetIncomeSummary

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained0RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrantMethod Of ValuationMethodOfValuation
COACHING SUPPLEMENTS920805FMV
SCHOLARSHIPS31200FMV

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11PAID PREPARER DELIVERS FORM 990 TO THE BOOSTER CLUB OFFICERS FOR REVIEW PRIOR TO SUBMISSION TO IRS.
FORM 990, PART VI, SECTION C, LINE 19ORGANIZATIONAL GOVERNING DOCUMENT & FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART X, LINE 24ECAMPS & CLINICS: PROGRAM SERVICE EXPENSES 6,949. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,949. PRE & POST-GAME MEALS: PROGRAM SERVICE EXPENSES 6,871. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,871. SPIRIT PACKS: PROGRAM SERVICE EXPENSES 5,316. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,316. GIFTS: PROGRAM SERVICE EXPENSES 4,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,682. REPAIRS: PROGRAM SERVICE EXPENSES 4,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,578. REIMBURSEMENTS: PROGRAM SERVICE EXPENSES 4,003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,003. YEAR END BANQUET: PROGRAM SERVICE EXPENSES 3,095. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,095. DIAMOND DOLLS: PROGRAM SERVICE EXPENSES 2,532. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,532. AWARDS & TROPHIES: PROGRAM SERVICE EXPENSES 2,487. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,487. TOURNAMENT FEES: PROGRAM SERVICE EXPENSES 1,905. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,905.ALL OTHER FUNCTIONAL EXPENSES

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationI 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.PRESIDENTExplanation

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