INDIANA STATE WRESTLING ASSOC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INDIANA STATE WRESTLING ASSOC (EIN 31-0956901)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2025-02-26
- IRS object ID
- 202530579349300348
- Schema version
- 2023v6.0
- 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 | 2025-02-26T13:19:02-05:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351427175 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLEY HARDESTY SMITH AND CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5240 ELMWOOD AVE STE 100 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310956901 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIANA STATE WRESTLING ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDI | BusinessNameControlTxt |
| Phone | 3177801885 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5715 CHURCHMAN AVE STE L | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAT CULP | PersonNm |
| Person Title | STATE CHAIR | PersonTitleTxt |
| Phone | 3177801885 | PhoneNum |
| Signature | 2025-02-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KARA V LAUTH CPA | PreparerPersonNm |
| PTIN | P01433541 | PTIN |
| Phone | 3177881571 | PhoneNum |
| Preparation | 2025-02-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAT CULP | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 157 | AddressLine1Txt |
| City | BEECH GROVE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,245,400 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ISWA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $4,016 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,329 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,359 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $903,125 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,225,638 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,184 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,228 | CYInvestmentIncomeAmt |
| CY Other Revenue | $5,175 | CYOtherRevenueAmt |
| PY Total Revenue | $908,638 | PYTotalRevenueAmt |
| CY Total Revenue | $1,245,400 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,349 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,847 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $43,303 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $45,352 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $695,336 | PYOtherExpensesAmt |
| CY Other Expenses | $1,082,506 | CYOtherExpensesAmt |
| PY Total Expenses | $745,988 | PYTotalExpensesAmt |
| CY Total Expenses | $1,136,705 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $162,650 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $108,695 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $423,948 | TotalAssetsBOYAmt |
| Total Assets EOY | $603,610 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $703 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $71,515 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $423,245 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $532,095 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $15,881 | ExpenseAmt |
| Grant | $8,847 | GrantAmt |
| Revenue | $155,482 | RevenueAmt |
| Desc | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING REGISTRATION OF WRESTLERS AND COACHES. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $665,729 | ExpenseAmt |
| Revenue | $384,240 | RevenueAmt |
| Desc | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF TOURNAMENTS AT THE LOCAL AND STATE LEVELS. PROVIDE FACILITY AND TOURNAMENT EXPOSURE ON A STATE LEVEL FOR THE ATHLETES AND OFFICIALS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $329,796 | ExpenseAmt |
| Revenue | $685,916 | RevenueAmt |
| Desc | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF TEAM INDIANA TOURNAMENTS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,975 | ExpenseAmt |
| Desc | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF NATIONAL TOURNAMENTS AND CULTURAL EXHANGE PROGRAMS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. OTHER REVENUE INCLUDES CLUB INSURANCE INCOME, EQUIPMENT SALES, SANCTION REVENUE, WEBSITE AND PUBLICATION ADVERTISING REVENUE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,975 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,013,381 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE MATHIS | PersonNm |
| Phone | 3177801885 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5715 CHURCHMAN AVE | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| PAT CULP | |||||
| STATE CHAIR | 4.00 | Yes (X) | $0 | $0 | $0 |
| TINA FOUTS | |||||
| SECRETARY | 4.00 | Yes (X) | $0 | $0 | $0 |
| STEVE MATHIS | |||||
| TREASURER | 4.00 | Yes (X) | $0 | $0 | $0 |
| JENNIFER PIERSON | |||||
| VICE CHAIR- | 4.00 | Yes (X) | $0 | $0 | $0 |
| JIM TONTE | |||||
| VICE CHAIR - | 4.00 | Yes (X) | $0 | $0 | $0 |
| 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 |
| All Other Contributions | $4,359 | AllOtherContributionsAmt |
| Total Contributions | $4,359 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| USA TOURNAMENTS | $397,588 | $397,588 | ||
| STATE TOURNAMENTS/SANCTIONS | $384,240 | $384,240 | ||
| TEAM INDIANA | $284,312 | $284,312 | ||
| REGISTRATION | $155,482 | $155,482 | ||
| EQUIPMENT SALES | $3,876 | 453310 | $3,876 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $140 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $140 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,225,638 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,228 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,228 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CREDIT CARD CASH BACK INCOME | Desc |
| Total Revenue Column | $5,175 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,175 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,175 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,245,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,237,025 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $4,016 | UnrelatedBusinessRevenueAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,847 | TotalAmt |
| Program Services | $8,847 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,664 | TotalAmt |
| Management And General | $35,664 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,960 | TotalAmt |
| Management And General | $6,960 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,728 | TotalAmt |
| Management And General | $2,728 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,058 | TotalAmt |
| Management And General | $7,058 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,700 | TotalAmt |
| Management And General | $5,700 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,482 | TotalAmt |
| Program Services | $197,482 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,155 | TotalAmt |
| Program Services | $23,425 | ProgramServicesAmt |
| Management And General | $13,730 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,364 | TotalAmt |
| Management And General | $2,364 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,707 | TotalAmt |
| Management And General | $20,707 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,536 | TotalAmt |
| Program Services | $364,536 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,880 | TotalAmt |
| Program Services | $10,178 | ProgramServicesAmt |
| Management And General | $13,702 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,173 | TotalAmt |
| Management And General | $10,173 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,999 | TotalAmt |
| Management And General | $3,999 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| GEAR EQUIPMENT & SUPPLIES | $191,060 | $191,060 |
| OFFICIALS | $72,353 | $72,353 |
| STATE TOURNAMENT REG EXP | $55,475 | $55,475 |
| NATIONAL TEAM REG EXP | $53,495 | $53,495 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,069 | TotalAmt |
| Program Services | $36,530 | ProgramServicesAmt |
| Management And General | $539 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,136,705 | TotalAmt |
| Program Services | $1,013,381 | ProgramServicesAmt |
| Management And General | $123,324 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,676 | BOYAmt |
| EOY | $351,184 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,278 | BOYAmt |
| EOY | $200,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $119,023 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $97,456 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,994 | BOYAmt |
| EOY | $21,567 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $30,859 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,948 | BOYAmt |
| EOY | $603,610 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $39,584 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703 | BOYAmt |
| EOY | $31,931 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703 | BOYAmt |
| EOY | $71,515 | 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 | $422,245 | BOYAmt |
| EOY | $531,095 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $1,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,245 | BOYAmt |
| EOY | $532,095 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,948 | BOYAmt |
| EOY | $603,610 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $108,695 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $155 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
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 Minus3 Years | $10,308 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $257 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,359 | CurrentTaxYearAmt |
| Total | $19,253 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $187,968 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $661,168 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $894,497 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $901,424 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,237,025 | CurrentTaxYearAmt |
| Total | $3,882,082 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $187,968 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $671,476 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $894,754 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $905,753 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,241,384 | CurrentTaxYearAmt |
| Total | $3,901,335 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,901,335 | PublicSupportTotal509Amt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,535 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,861 | CurrentTaxYearMinus1YearAmt |
| Total | $6,396 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $187,968 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $671,476 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $898,289 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $908,614 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,241,384 | CurrentTaxYearAmt |
| Total | $3,907,731 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99840 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99810 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $119,023 | OtherCostOrOtherBasisAmt |
| Depreciation | $97,456 | DepreciationAmt |
| Book Value | $21,567 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,567 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE ASSET - OPERATING LEASE | Desc |
| Book Value | $30,859 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $30,859 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASE LIABILITY - CURRENT | $15,784 |
| OPERATING LEASE LIABILITY - LONG-TER | $15,075 |
| PAYROLL TAXES PAYABLE | $1,072 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $31,931 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 7 | RecipientCnt |
| Cash Grant | $8,847 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIP MONIES ARE SUBMITTED, IN THE NAME OF THE RECIPIENT, DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE RECIPIENT IS ENROLLED, UNLESS OTHER ARRANGEMENTS ARE MADE. SHOULD THE RECIPIENT NOT CONTINUE ON TO A HIGHER EDUCATION THE FUNDS WILL REVERT BACK INTO THE GENERAL SCHOLARSHIP ACCOUNT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF NATIONAL TOURNAMENTS AND CULTURAL EXHANGE PROGRAMS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. OTHER REVENUE INCLUDES CLUB INSURANCE INCOME, EQUIPMENT SALES, SANCTION REVENUE, WEBSITE AND PUBLICATION ADVERTISING REVENUE. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THERE ARE 163 CLUBS AND 30 BOARD MEMBERS THAT RECEIVE ONE VOTE ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE AUDIT COMMITTEE - COMPRISED OF ONE ELECTED OFFICER, ONE APPOINTED BOARD MEMBER, AND ONE MEMBER AT-LARGE - WILL REVIEW THE RETURN PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IT IS THE RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 155 |
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