MATTOON SPORTS COMPLEX INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- MATTOON SPORTS COMPLEX INC (EIN 88-3630481)
- Tax period
- 2025-01-01 to 2025-03-31
- Filed
- 2026-02-17
- IRS object ID
- 202610489349301651
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-17T13:26:50-05:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 371206717 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOEHRING WINDERS & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 LAFAYETTE AVE | AddressLine1Txt |
| City | MATTOON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 619383925 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883630481 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATTOON SPORTS COMPLEX INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MATT | BusinessNameControlTxt |
| Phone | 2172357102 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4216 DEWITT AVENUE | AddressLine1Txt |
| City | MATTOON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61938 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BLAKE PIERCE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2172357102 | PhoneNum |
| Signature | 2026-02-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT E ARNHOLT CPA | PreparerPersonNm |
| PTIN | P00598061 | PTIN |
| Phone | 2172350377 | PhoneNum |
| Preparation | 2026-02-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERALD ACRES SPORTS CONNECTION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BLAKE PIERCE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4216 DEWITT AVENUE | AddressLine1Txt |
| City | MATTOON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61938 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,303,289 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://PLAYEMERALDACRES.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2022 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP, FINANCE AND OPERATE AN INDOOR AND OUTDOOR SPORTS COMPLEX IN A BLIGHTED AREA IN MATTOON, IL THAT WILL BENEFIT THE RESIDENTS AND BUSINESS COMMUNITIES IN ILLINOIS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $5,081,913 | PYContributionsGrantsAmt |
| CY Contributions Grants | $680,366 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $81,334 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $583,482 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,904 | PYInvestmentIncomeAmt |
| CY Investment Income | $39,441 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,179,151 | PYTotalRevenueAmt |
| CY Total Revenue | $1,303,289 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $339,727 | PYOtherExpensesAmt |
| CY Other Expenses | $938,064 | CYOtherExpensesAmt |
| PY Total Expenses | $339,727 | PYTotalExpensesAmt |
| CY Total Expenses | $938,064 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,839,424 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $365,225 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,895,134 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,876,245 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,316,074 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,931,960 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,579,060 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,944,285 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO DEVELOP, FINANCE AND OPERATE AN INDOOR AND OUTDOOR SPORTS COMPLEX IN A BLIGHTED AREA IN MATTOON, IL THAT WILL BENEFIT THE RESIDENTS AND BUSINESS COMMUNITIES IN ILLINOIS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $882,805 | ExpenseAmt |
| Revenue | $583,482 | RevenueAmt |
| Desc | TO DEVELOP, FINANCE, AND OPERATE AN INDOOR AND OUTDOOR SPORTS COMPLEX WHICH WILL PROVIDE RECREATIONAL AND SPORTS ACTIVITY OPPORTUNITIES WHILE REDEVELOPING A BLIGHTED AREA IN MATTOON, IL. THE ORGANIZATION HAS ESTABLISHED PROGRAMS AND CONDUCTS ACTIVITIES AT THE COMPLEX THAT BENEFIT THE RESIDENTS AND BUSINESS COMMUNITIES IN ILLINOIS. | Desc |
| Total Program Service Expenses | $882,805 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | Yes (true) | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRITTANY MURPHY | PersonNm |
| Phone | 2172357102 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4216 DEWITT AVENUE | AddressLine1Txt |
| City | MATTOON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61938 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| BROCK ASHLEY | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BILL JACKSON | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BARB LOVE | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AMBER MAY | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRITTANY MURPHY | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RAIF PERRY | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BLAKE PIERCE | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATT SMITH | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ERICA STOLLARD | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $364,366 | GovernmentGrantsAmt |
| All Other Contributions | $316,000 | AllOtherContributionsAmt |
| Total Contributions | $680,366 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PROGRAM REVENUE | $487,887 | $487,887 |
| ECONOMIC DEVELOPMENT FUND | $95,595 | $95,595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $583,482 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,441 | TotalRevenueColumnAmt |
| Exclusion | $39,441 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,303,289 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $583,482 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $39,441 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,528 | TotalAmt |
| Program Services | $209,528 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,139 | TotalAmt |
| Management And General | $13,139 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,860 | TotalAmt |
| Management And General | $4,860 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,074 | TotalAmt |
| Program Services | $3,074 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $435 | TotalAmt |
| Program Services | $138 | ProgramServicesAmt |
| Management And General | $297 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,971 | TotalAmt |
| Program Services | $94,942 | ProgramServicesAmt |
| Management And General | $29 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,798 | TotalAmt |
| Program Services | $253 | ProgramServicesAmt |
| Management And General | $10,545 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,182 | TotalAmt |
| Program Services | $140,182 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,542 | TotalAmt |
| Program Services | $314,273 | ProgramServicesAmt |
| Management And General | $5,269 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,702 | TotalAmt |
| Program Services | $6,274 | ProgramServicesAmt |
| Management And General | $428 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $84,029 | $69,093 | $14,936 |
| COMMISSIONS & FEES | $39,511 | $39,511 | |
| PROGRAMS | $601 | $601 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,692 | TotalAmt |
| Program Services | $5,537 | ProgramServicesAmt |
| Management And General | $5,155 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $938,064 | TotalAmt |
| Program Services | $882,805 | ProgramServicesAmt |
| Management And General | $55,259 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,304,526 | BOYAmt |
| EOY | $4,357,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,610,540 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $414,263 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,261,660 | BOYAmt |
| EOY | $32,196,277 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,948 | BOYAmt |
| EOY | $322,586 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,895,134 | BOYAmt |
| EOY | $36,876,245 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,283,673 | BOYAmt |
| EOY | $18,306,816 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,032,401 | BOYAmt |
| EOY | $7,625,144 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,316,074 | BOYAmt |
| EOY | $25,931,960 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,893,210 | BOYAmt |
| EOY | $9,894,069 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $685,850 | BOYAmt |
| EOY | $1,050,216 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,579,060 | BOYAmt |
| EOY | $10,944,285 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,895,134 | BOYAmt |
| EOY | $36,876,245 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $365,225 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,560,978 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,892,333 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $316,000 | CurrentTaxYearAmt |
| Total | $4,769,311 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $81,334 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $583,482 | CurrentTaxYearAmt |
| Total | $664,816 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $909,362 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,439,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $364,366 | CurrentTaxYearAmt |
| Total | $2,713,308 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,470,340 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,413,247 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,263,848 | CurrentTaxYearAmt |
| Total | $8,147,435 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,540,978 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,406,833 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $316,000 | CurrentTaxYearAmt |
| Total | $4,263,811 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,540,978 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,406,833 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $316,000 | CurrentTaxYearAmt |
| Total | $4,263,811 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,883,624 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $62,385 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,904 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,441 | CurrentTaxYearAmt |
| Total | $117,730 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $62,385 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,904 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,441 | CurrentTaxYearAmt |
| Total | $117,730 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,532,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,429,151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,303,289 | CurrentTaxYearAmt |
| Total | $8,265,165 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | SCHEDULE OF UNUSUAL CONTRIBUTIONS - 2024 AMOUNT OF CONTRIBUTIONS - CASH 1,750,000 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $775,809 | OtherCostOrOtherBasisAmt |
| Book Value | $775,809 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,487,463 | OtherCostOrOtherBasisAmt |
| Depreciation | $336,951 | DepreciationAmt |
| Book Value | $29,150,512 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,347,268 | OtherCostOrOtherBasisAmt |
| Depreciation | $77,312 | DepreciationAmt |
| Book Value | $2,269,956 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,196,277 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,303,289 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,303,289 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,303,289 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $938,064 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $938,064 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $938,064 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 740-10. FASB ASC 740-10 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL AND THE STATE OF ILLINOIS JURISDICTIONS. THE ORGANIZATION'S FEDERAL AND STATE INFORMATIONAL RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION. IN GENERAL, BOTH THE FEDERAL INFORMATIONAL RETURN AND STATE INFORMATIONAL RETURN HAVE THREE YEAR STATUTES OF LIMITATIONS. THE ORGANIZATION IS NOT CURRENTLY SUBJECT TO AN EXAMINATION OF THE ORGANIZATION'S INFORMATIONAL RETURNS BY THESE TAX AUTHORITIES. AS OF MARCH 31, 2025, THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EASTERN IL ECONOMIC DEVELOP AUTHORI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 830479687 | BondIssuerEIN |
| CUSIP | 276519AB1 | CUSIPNum |
| Bond Issued | 2023-05-01 | BondIssuedDt |
| Issue Price | $19,427,513 | IssuePriceAmt |
| Purpose | TO PROVIDE CAPITAL FINANCING FOR MATTOON SPORTS COMPLEX, INC TO CONSTRUCT THE SPORTS COMPLEX AND DEV | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $20,512,556 | TotalProceedsAmt |
| In Reserve Fund | $1,949,305 | InReserveFundAmt |
| Issuance Costs From Proceeds | $388,550 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $18,172,581 | CapitalExpendituresAmt |
| Unspent | $2,120 | UnspentAmt |
| Substantial Completion | 2024 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | false | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (true) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (true) | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PURPOSE OF ISSUE DESCRIPTION | EASTERN IL ECONOMIC DEVELOP AUTHORIT TO PROVIDE CAPITAL FINANCING FOR MATTOON SPORTS COMPLEX, INC TO CONSTRUCT THE SPORTS COMPLEX AND DEVELOP THE SURROUNDING AREA. |
| ADDITIONAL INFORMATION | EASTERN IL ECONOMIC DEVELOP AUTHORIT ORIGINAL BOND PROCEEDS 19,427,513 A INTEREST INCOME 2023 475,255 A BOND ISSUE COSTS 2023 (388,550) CONSTRUCTIONS COSTS 2023 (1,820,000) ------------- ENDING BALANCE AT 12/31/23 17,694,218 INTEREST INCOME 2024 583,422 A CONSTRUCTION COSTS 2024 (16,332,796) ------------- ENDING BALANCE AT 12/31/24 1,944,844 INTEREST INCOME 2025 26,366 A CONSTRUCTION COSTS 2025 (19,785) ------------- ENDING BALANCE AT 3/31/25 1,951,425 LINE 3 PART II TOTAL PROCEEDS OF ISSUE SUMMATION OF A SUMMATION OF LINES 4 AND 12 ON PART II |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 3 | THE SPORTS FACILITIES COMPANIES ARE INVOLVED IN THE DESIGN AND CONSTRUCTION PROCESS OF THE SPORTS COMPLEX AS WELL AS OVERSEEING THE DAY-TO-DAY OPERATIONS OF THE ENTITY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING FOR THEIR REVIEW AND CONSIDERATION. AFTER THE EXECUTIVE COMMITTEE APPROVES THE FORM 990, MANAGEMENT IS AUTHORIZED TO FILE THE FORM 990. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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