National Junior College Athletic Association in Colorado Spgs, Colorado (CO)

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National Junior College Athletic Association
Employer Identification Number (EIN)416023833
Name of OrganizationNational Junior College Athletic Association
Address1631 Mesa Ave Ste B, Colorado Spgs, CO 80906-2956
ActivitiesOther school related activities, Other sports or athletic activities
SubsectionCharitable Organization
Ruling Date04/2013
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,436,732
Amount of Income$1,654,760
Form 990 Revenue Amount$1,620,143
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Amateur Sports Competitions


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Amount of income in 2014: $1,654,760 (it was $1,864,528 in 2013)
National Junior College Athletic Association: 

 $1,654,760
Other organizations performing similar types of work: 

 $68,822

Assets in 2014: $3,436,732 (it was $3,431,065 in 2013)
This organization: 

 $3,436,732
Other organizations performing similar types of work: 

 $29,808

Expenses in 2013: $1,374,920
National Junior College Athletic Association: 

 $1,374,920
Other organizations performing similar types of work: 

 $62,550

Income to expenses ratio in 2013: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.1

Employees paid over $100,000 in 2013: 7.7%
National Junior College Athletic Association: 

 7.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 17.2%
This organization: 

 17.2%
Other organizations performing similar types of work: 

 38.2%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?Yes
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10960
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return13
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$128,327
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$14,794
Total number of individuals who received more than $100,000 of reportable compensation from the organization1
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
201120122013
Total revenue$1,529,257$1,658,102$1,864,528
Contributions, Gifts, Grants and Other Similar Amounts$302,013$340,619$320,301
Program Service Revenue$1,103,035$1,165,729$1,176,464
Junior Colleges $796,423
711210$358,127
541800$21,914
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$53,547$34,732$31,227
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$26,881
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$26,881 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $0$0 / $0$26,881 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$18,498$30,564$38,608
Gross sales of inventory, less returns and allowances$48,971$55,172$65,951
Less: cost of goods sold$30,473$24,608$27,343
Miscellaneous Revenue$52,164$86,458$271,047
900099$196,083
541800$40,710
900099$26,339
All other revenue$7,915
Statement of Functional Expenses
201120122013
Total functional expenses$1,469,499$1,718,290$1,374,920
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$133,766$143,540$146,978
Compensation not included above, to disqualified persons$0
Other salaries and wages$284,164$392,935$432,940
Pension plan accruals and contributions$11,052
Other employee benefits$74,195
Payroll taxes$32,213$41,534$43,644
Fees for services (non-employees)
Management$0
Legal$13,143
Accounting$8,525
Lobbying$0
Professional fundraising services$0$0$0
Investment management fees$0
Other$18,251
Advertising and promotion$81,426
Office expenses$32,555
Information technology$31,584
Royalties$0
Occupancy$76,421
Travel$104,155
Payments of travel or entertainment expenses for any federal, state, or local public officials$152,815
Conferences, conventions, and meetings$0
Interest$0
Payments to affiliates$0
Depreciation, depletion, and amortization$8,998
Insurance$16,602
Other expenses$58,319
Other expenses$19,269
Other expenses$15,907
Other expenses$14,008
Other expenses$14,133
Balance Sheet
201120122013
Total assets$2,898,889$3,356,447$3,431,065
Cash - non-interest-bearing$260,003
Savings and temporary cash investments$1,410,215
Pledges and grants receivable, net$0
Accounts receivable, net$190,539
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$0
Prepaid expenses and deferred charges$2,187
Land, buildings, and equipment: cost or other basis$17,564
Investments - publicly traded securities$1,467,891
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$82,666
Total liabilities$750,812$1,270,461$868,356
Accounts payable and accrued expenses$206,744
Grants payable$0
Deferred revenue$322,522
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$339,090
Total net assets or fund balances$2,148,077$2,085,986$2,562,709
Unrestricted net assets$2,562,709
Temporarily restricted net assets$0
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$7,209,820
Subtotal$7,209,820
Gifts, grants, contributions, and membership fees received$5,206,275
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$2,003,545
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$7,879,160
Public support$7,209,820
Subtotal$173,361
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$173,361
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$95,875
Other income$400,104
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$17,010$19,547$-2,537
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$17,010$954$-27,537
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-537
Unrelated business taxable income before net operating loss deduction$-2,537
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-2,537
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1National Collegiate Hockey Conference1631 Mesa Ave Ste C, Colorado Spgs, CO 80906-2956CO2012-05$1,819,208
2U S A National Karate-Do Federation Inc1631 Mesa Ave Ste A, Colorado Spgs, CO 80906-2956CO1994-10$939,821
3United States Bowling Congress Inc, 82175 Gr Denver Usbc99 Zenobia St, Denver, CO 80219-1039CO2004-09$681,294
4United States Bowing Congress Inc, 86279 Colorado State Usbc956 S Saki Dr, Pueblo West, CO 81007-3080CO2004-09$584,014
5United States Bowling Congress Inc, 82179 Pikes Peak Usbc3359 Heather Glen Dr, Colorado Spgs, CO 80922-3106CO2004-09$149,880
6Pikes Peak Derby DamesPO BOX 735, Colorado Spgs, CO 80901-0735CO2014-08$91,728
7Vail International Hockey Tournament Inc232 W Meadow Dr, Vail, CO 81657-5079CO1997-04$80,776
8Slaughterhouse Derby Girls LeaguePO BOX 336384, Greeley, CO 80633-0607CO2014-08$63,292
9Usa International Youth Rugby Foundation600 S Cherry St Ste 220, Glendale, CO 80246-1704CO2001-05$44,819
10University Of Denver Skating Club2201 East Asbury Ave, Denver, CO 80208CO2002-02$1,571
11United States Bowling Congress Inc, NorthparkusbcyouthPo Box 1014, Walden, CO 80480CO2004-09$185
1282161 Lamar Usbc Ba, Lamar Bowling Lanes Lamar Usbc Bowling Association1801 S 7th St, Lamar, CO 81052CO2004-09$0
13Aspen Mother PuckersPO BOX 1312, Aspen, CO 81612CO2007-03$0
14Bear Paw Hockey Inc829 Hillcrest Dr, Basalt, CO 81621-8302CO2003-04$0
15Billion People Project520 Spruce St, Boulder, CO 80302-5016CO2014-06$0
16Castle Rock Gymnastics Booster Club Inc4807 N Industrial Way, Castle Rock, CO 80109CO2009-03$0
17Castle Rock N RollersPo Box 202, Castle Rock, CO 80104CO2012-07$0
18Cheyenne Mountain Wrestling Club - CmwcPo Box 38513, Colorado Springs, CO 80937CO2014-05$0
19Colorado Amazing Weightlifters2910 N Powers Blvd Apt 220, Colorado Springs, CO 80922-2801CO2014-12$0
20Colorado Judo League Inc2592 S Troy Ct, Aurora, CO 80014CO2005-01$0
Number of organizations performing similar types of work
Alaska51
Alabama70
Arkansas93
Arizona88
California465
Colorado154
Connecticut48
District of Columbia14
Delaware22
Florida238
Georgia118
Hawaii43
Iowa248
Idaho86
Illinois302
Indiana208
Kansas139
Kentucky101
Louisiana72
Massachusetts101
Maryland101
Maine33
Michigan289
Minnesota214
Missouri131
Mississippi39
Montana90
North Carolina130
North Dakota87
Nebraska134
New Hampshire35
New Jersey124
New Mexico57
Nevada39
New York323
Ohio320
Oklahoma75
Oregon118
Pennsylvania250
Rhode Island17
South Carolina53
South Dakota65
Tennessee104
Texas286
Utah51
Virginia142
Vermont30
Washington172
Wisconsin286
West Virginia43
Wyoming73
International24
Total6,596
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNational Junior College Athletic Association1631 Mesa Ave Ste B, Colorado Spgs, CO 80906-2956CO2013-04$1,654,760
SubordinateRegion Ix Njcaa Inc4771 West Scott Road, Beatrice, NE 68310NE2013-04$0
SubordinateNational Junior College Athletic Association, Njcaa Region Xvi1000 Viking Dr, Hillsboro, MO 63050-2440MO2013-04$0
SubordinateNational Junior College Athletic Association, Njcaa Region Xv Athletic Conference112 College Rd, Loch Sheldrke, NY 12759-5721NY2013-04$0
SubordinateNational Junior College Athletic Association, Region Ii Of Njcaa1507 S Mckenna St, Poteau, OK 74953-5207OK2013-04$0
SubordinateNational Junior College Athletic Association, Njcaa Region 18 Affiliate Inc4600 S Redwood Rd, Salt Lake Cty, UT 84123-3145UT2013-04$0
SubordinateRegion Vi Njcaa Association1300 N Plum, Hutchinson, KS 67501KS2013-04$0
Number of affiliated organizations
Colorado1
Kansas1
Missouri1
Nebraska1
New York1
Oklahoma1
Utah1
Total7

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