Amateur Athletic Union Of The United States, West Virginia District Aau in Charleston, West Virginia (WV)

Amateur Athletic Union Of The United States, West Virginia District Aau
Employer Identification Number (EIN)	356057862
Name of Organization	Amateur Athletic Union Of The United States
Secondary Name	West Virginia District Aau
In Care of Name	Paul Gilmer
Address	424 Washington Street West, Charleston, WV 25302
Activities	Other sports or athletic activities
Subsection	Charitable Organization, Educational Organization
Ruling Date	01/1966
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	2010
Assets	$10,000,000 to $49,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$15,324,273
Amount of Income	$21,080,441
Form 990 Revenue Amount	$20,691,033

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	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	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	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	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	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	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
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	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	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	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	Yes	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
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	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	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	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	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	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	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	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	No
A family member of a current or former officer, director, trustee, or key employee?	No	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?	Yes	Yes
Did the organization receive more than $25,000 in non-cash contributions?	Yes	Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	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	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	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	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		595	676
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	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 return		64	68
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	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	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	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	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	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	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	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	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	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	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$485,646	$2,019,285
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	5	6
Total number of independent contractors who received more than $100,000 of compensation from the organization	2	2

	2011	2012	2013
Statement of Revenue
Total revenue	$20,396,582	$20,589,504	$20,691,033
Contributions, Gifts, Grants and Other Similar Amounts	$1,678,464	$1,777,697	$578,741
Program Service Revenue	$18,453,566	$18,885,386	$19,786,062
900099		$8,863,731	$9,587,539
900099		$8,008,211	$7,984,459
900099		$1,516,975	$1,604,304
900099		$496,469	$609,760
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$176,752	$191,008	$234,381
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$7,877	$10	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$145,434	$-307,954	$0
Net income/loss from fundraising events	$0	$-48,197	$-46,566
Gross income from fundraising events	$0	$0	$0
Less: direct expenses	$0	$48,197	$46,566
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$-254,116	$-248,263	$-133,733
Gross sales of inventory, less returns and allowances	$58,215	$96,403	$209,109
Less: cost of goods sold	$312,331	$344,666	$342,842
Miscellaneous Revenue	$188,605	$339,817	$272,148
900099		$306,512	$203,255
900099		$33,305	$68,893
All other revenue		$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$19,640,527	$20,416,896	$19,895,196
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$20,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$987,253	$977,699	$1,359,242
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$2,354,923	$2,239,713	$2,363,122
Pension plan accruals and contributions		$0	$0
Other employee benefits		$428,903	$430,786
Payroll taxes	$205,056	$233,013	$254,387
Fees for services (non-employees)
Management		$0	$0
Legal		$118,320	$294,599
Accounting		$44,770	$47,390
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$1,632	$450
Other		$561,135	$445,430
Advertising and promotion		$587,910	$525,377
Office expenses		$87,761	$49,338
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$293,088	$267,926
Travel		$986,537	$972,090
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$264,715	$848,606
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$215,263	$303,146
Insurance		$2,216,665	$2,420,832
Other expenses		$5,241,500	$4,733,220
Other expenses		$2,208,634	$1,953,001
Other expenses		$1,205,860	$1,114,864
Other expenses		$1,046,293	$463,867
Other expenses		$1,457,485	$1,027,523

	2011	2012	2013
Balance Sheet
Total assets	$13,539,329	$14,019,744	$15,324,273
Cash - non-interest-bearing		$9,609	$7,588
Savings and temporary cash investments		$2,490,885	$4,457,487
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$953,390	$818,217
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$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	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$143,516	$131,504
Prepaid expenses and deferred charges		$513,010	$124,445
Land, buildings, and equipment: cost or other basis		$1,160,799	$1,120,453
Investments - publicly traded securities		$8,748,535	$8,664,579
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$0	$0
Total liabilities	$3,536,607	$3,709,007	$4,407,909
Accounts payable and accrued expenses		$2,044,503	$2,504,833
Grants payable		$0	$0
Deferred revenue		$1,664,504	$1,903,076
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$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)		$0	$0
Total net assets or fund balances	$10,002,722	$10,310,737	$10,916,364
Unrestricted net assets		$10,104,739	$10,908,635
Temporarily restricted net assets		$205,998	$7,729
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$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 a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
Public Support	$4,826,002
Subtotal Support	$4,826,002
Gifts, grants, contributions, and membership fees received	$4,826,002
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
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$0
Total Support	$6,628,530
Public Support	$4,826,002
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$1,001,958
Net income from unrelated business activities, whether or not the business is regularly carried on	$102,198
Other income. Do not include gain or loss from the sale of capital assets	$698,372
Gross receipts from related activities, etc.	$463,466

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Id	Name	Address	State	Established	Total Income
Other organizations in West Virginia
1	Alpha Gamma Rho Fraternity, Alpha Alpha Chapter	201 Belmar Ave, Morgantown, WV 26505-7435	WV	1941-03	$72,703
2	Alpha Phi International Fraternity Beta Iota - West Virginia Univ	261 Willey St, Morgantown, WV 26505-5530	WV	1968-08	$392,575
3	Alpha Xi Delta Corp Gamma Beta Chap	499 Wheeling A, Dallas, WV 26036	WV	1952-11	$190,203
4	Alpha Xi Delta House Association Of Morgantown Wv, Iota Chapter	34 Summerhill Ln, Fairmont, WV 26554-5726	WV	1944-03	$266,098
5	Alphi Phi House Association Inc	261 Willey St, Morgantown, WV 26505-5530	WV	1945-12	$94,190
6	Alpine Festival Inc	PO BOX 565, Davis, WV 26260-0565	WV	1990-11	$67,501
7	Altman Family Foundation Inc	1406 Village Dr, S Charleston, WV 25309-2430	WV	2009-03	$710
8	Alum Creek Volunteer Fire Department Inc	PO BOX 748, Alum Creek, WV 25003-0748	WV	1965-08	$150,617
9	Am-Rae Inc, Heritage Place	Dba Heritage Place, Weirton, WV 26062	WV	1995-04	$486,091
10	Amalgamated Transit Union, 1742 Local	PO BOX 10120, Charleston, WV 25357	WV	1940-10	$142,277
11	Amateur Athletic Union Of The United States, West Virginia District Aau	424 Washington Street West, Charleston, WV 25302	WV	1966-01	$21,080,441
12	Amateur Athletic Union Of The United States, West Virginia District Aau	P O Box 1243, Charleston, WV 25325	WV	1966-01	$0
13	Ambassadors For Christ Ministries Inc	291 Afc Ln, Marlinton, WV 24954-7032	WV	1971-01	$49,666
14	Amd Reclamation Inc	308 Dents Run Rd, Morgantown, WV 26501-2006	WV	2005-11	$2,265,469
15	Amer	190 Kent St, Beckley, WV 25801-9308	WV	1985-07	$0
16	Amercian Legion, 10 Evert Maki	3140 Pennsylvania Ave, Weirton, WV 26062-3802	WV	1946-10	$144,504
17	American Academy Of Family Physicians, West Virginia Chapter	PO BOX 1090, Hurricane, WV 25526-3090	WV	1950-02	$425,219
18	American Association For Marriage And Family Therapy, West Virginia	PO BOX 719, Barboursville, WV 25504	WV	1989-02	$598
19	American Association Of University Women, Silverton Volunteer Fire Department	3562 Greenhills Rd, Ravenswood, WV 26164-3866	WV	2010-03	$96,471
20	American Board For Accreditation In Psychoanalysis Inc	505 12th Ave, Huntington, WV 25701-3219	WV	2001-03	$47,324

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Amateur Athletic Union Of The United States, Fostering Intellectual Social Train	4496 Lake Forest Dr W, Ann Arbor, MI 48108-8914	MI	1966-01	$25,455
Subordinate	Amateur Athletic Union Of The United States, Arizona Silver Streaks	2060 N Hill, Mesa, AZ 85203-2124	AZ	1966-01	$23,951
Central	Amateur Athletic Union Of The United States, West Virginia District Aau	424 Washington Street West, Charleston, WV 25302	WV	1966-01	$21,080,441
Subordinate	Amateur Athletic Union Of The United States, New England Aau	266 Putnam Pike, Smithfield, RI 02917-2704	RI	1966-01	$552,475
Subordinate	Amateur Athletic Union Of The United States, Louisiana Volleyball	16461 Bricker Rd, Covington, LA 70433-7132	LA		$534,611
Subordinate	Amateur Athletic Union Of The United States, Connecticut Elite Basketball Prg	42 Old Farms Rd, Berlin, CT 06037-3551	CT	1966-01	$506,071
Subordinate	Amateur Athletic Union Of The United States Inc, Utah Aau	3731 W South Jordan Pkwy Ste 102, South Jordan, UT 84095-5634	UT	2005-09	$438,889
Subordinate	Amateur Athletic Union Of The United States, Yakima Valley Sports Authority	PO BOX 9757, Yakima, WA 98909-0757	WA	1966-01	$433,812
Subordinate	Amateur Athletic Union Of The United States, Team Usa Hockey Club	2409 Stout Rd Ste 1, Menomonie, WI 54751-2758	WI	1966-01	$413,044
Subordinate	Amateur Athletic Union Of The United States, Delaware Volleyball Academy	318 Summit Rd, Media, PA 19063-1337	PA	1966-01	$390,914
Subordinate	Amateur Athletic Union Of The United States Inc, Taekwondo Sport Committee	2434 Troy Schenectady Rd, Niskayuna, NY 12309-1436	NY	2005-09	$373,052
Subordinate	Amateur Athletic Union Of The United States, Mava	1906 Watterson Trl, Louisville, KY 40299-2434	KY	1966-01	$369,298
Subordinate	Amateur Athletic Union Of The United States, Cjva	97 River Rd, Flemington, NJ 08822-5732	NJ	1966-01	$363,970
Subordinate	Amateur Athletic Union Of The United States, Pa Interscholastic Roller Hockey Le	PO BOX 88, Gibsonia, PA 15044-0088	PA	1966-01	$315,995
Subordinate	Amateur Athletic Union Of The United States, Ecps	15812 Ne 25th Pl, Bellevue, WA 98008-2312	WA	1966-01	$307,868
Subordinate	Amateur Athletic Union Of The United States, Iowa Association	3021 38th St, Des Moines, IA 50310-4616	IA	1966-01	$302,157
Subordinate	Amature Athletic Union Of The United States Inc, Volleyball Vibe	523 Concha Ct, Danville, CA 94526-3528	CA	2005-09	$296,901
Subordinate	Amateur Athletic Union Of The United States, Davis Hoops Basketball Club	PO BOX 1159, Davis, CA 95617-1159	CA		$296,886
Subordinate	Amateur Athletic Union Of The United States, Serve Volleyball Academy	7 Player Grove Ct, Spring, TX 77382-2124	TX	1966-01	$279,450
Subordinate	Amateur Athletic Union Of The United States, Houston Swoosh	466 Oak Ln, Houston, TX 77024-6603	TX	1966-01	$278,791

Number of affiliated organizations

Alaska	19
Alabama	119
Arkansas	108
Arizona	225
California	1,219
Colorado	58
Connecticut	115
District of Columbia	14
Delaware	50
Florida	1,120
Georgia	337
Hawaii	51
Iowa	42
Idaho	21
Illinois	247
Indiana	107
Kansas	46
Kentucky	105
Louisiana	190
Massachusetts	167
Maryland	302
Maine	19
Michigan	192
Minnesota	40
Missouri	105
Mississippi	29

Montana	23
North Carolina	436
North Dakota	3
Nebraska	11
New Hampshire	58
New Jersey	216
New Mexico	47
Nevada	64
New York	350
Ohio	152
Oklahoma	61
Oregon	47
Pennsylvania	202
Rhode Island	36
South Carolina	145
South Dakota	5
Tennessee	235
Texas	869
Utah	39
Virginia	508
Vermont	30
Washington	228
Wisconsin	76
West Virginia	65
Wyoming	7
International	3

Total

8,963

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