Harvard Athletic Association Inc in Harvard, Massachusetts (MA)

Harvard Athletic Association Inc
Employer Identification Number (EIN)	042722216
Name of Organization	Harvard Athletic Association Inc
In Care of Name	Treasurer
Address	PO BOX 147, Harvard, MA 01451-0147
Activities	Described in section 509(a)(2) of the Code, Amateur athletic association
Subsection	Charitable Organization, Educational Organization
Ruling Date	12/1997
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$25,000 to $99,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$96,141
Amount of Income	$150,271
Form 990 Revenue Amount	$148,250
National Taxonomy of Exempt Entities (NTEE)	Recreation, Sports, Leisure, Athletics: Amateur Sports Clubs, Leagues, (Not Elsewhere Classified)

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2012

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2012)
Total revenue	$157,548
Contributions, gifts, grants, and similar amounts received	$5,970
Program service revenue including government fees and contracts	$149,485
Membership dues and assessments	$0
Investment income	$85
Gain from sale of assets other than inventory	$0
Net income from gaming and fundraising events	$2,008
Gross income from gaming	$0
Gross income from fundraising events	$4,472
Less: direct expenses from gaming and fundraising events	$2,464
Gross profit from sales of inventory	$0
Other revenue	$0
Total expenses	$159,257
Total net assets	$93,862
Deficit for the year	$-1,709
Net assets or fund balances at beginning of year	$95,571
Other changes in net assets or fund balances	$0

Balance Sheets (for 2012)
Total assets	$94,862
Total liabilities	$1,000
Net assets or fund balances	$93,862

Other Information (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0

Reason for Public Charity Status (for 2012)
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

Reason for Public Charity Status (for 2012)

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

	2008 - 2012 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
Total support	$667,422
Gifts, grants, contributions, and membership fees received	$38,978
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	$625,383
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$1,315
Other	$1,746

	2000	2001	2002	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$292,413	$245,601	$859,729	$93,497	$119,037	$128,922	$147,757
Contributions, gifts, grants, and similar amounts received	$197,374	$120,080	$723,911	$100	$827	$9,572	$4,000
Contributions to donor advised funds						$0	$0
Direct public support	$197,374	$120,080	$723,911	$100	$827	$9,572	$4,000
Indirect public support	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$89,476	$111,164	$125,081	$92,334	$117,140	$118,789	$143,082
Membership dues and assessments	$0	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$0	$2,560	$5,497	$931	$737	$505	$675
Dividends and interest from securities	$5,563	$7,800	$5,240	$132	$333	$56	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$3,997	$0	$0	$0	$0	$0
Gross amount from sales of assets other than inventory	$0	$30,386	$0	$0	$0	$0	$0
Less: cost or other basis and sales expenses	$0	$26,389	$0	$0	$0	$0	$0
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$8,784
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$8,784
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0
Total expenses	$81,994	$87,761	$106,667	$135,207	$102,976	$116,554	$140,578
Program services	$67,755	$75,276	$86,886	$125,301	$95,447	$98,464	$126,151
Management and general	$11,353	$6,276	$7,438	$9,906	$7,529	$18,090	$14,427
Fundraising	$2,886	$6,209	$12,343	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$287,008	$444,848	$1,262,910	$105,879	$108,599	$100,446	$107,625
Excess or (deficit) for the year	$210,419	$157,840	$753,062	$-41,710	$16,061	$12,368	$7,179
Net assets or fund balances at beginning of year	$76,589	$287,008	$444,848	$161,176	$105,879	$88,078	$100,446
Other changes in net assets or fund balances	$0	$0	$65,000	$-13,587	$-13,341	$0	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$140,578	$126,151	$14,427	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$11,544
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$4,620	$4,620	$0	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$0	$0	$0	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$0	$0	$0	$0
Payroll taxes	$0	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$6,285	$0	$6,285	$0
Legal fees	$0	$0	$0	$0
Supplies	$24,262	$24,009	$253	$0
Telephone	$0	$0	$0	$0
Postage and shipping	$151	$0	$151	$0
Occupancy	$0	$0	$0	$0
Equipment rental and maintenance	$1,772	$1,772	$0	$0
Printing and publications	$46	$0	$46	$0
Travel	$0	$0	$0	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$845	$0	$845	$0
Depreciation, depletion, etc.	$7,761	$7,761	$0	$0
Other expenses not covered above	$83,292	$76,445	$6,847	$0

	2000	2001	2002	2004	2005	2006	2007
Balance Sheets
Total assets	$287,008	$444,848	$1,262,910	$105,879	$108,599	$113,446	$107,625
Cash - non-interest-bearing	$242,802	$347,033	$171,440	$105,879	$108,599	$103,804	$69,608
Savings and temporary cash investments	$0	$0	$0	$0	$0	$9,642	$20,675
Accounts receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)						$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$0	$0	$0	$1,817
Investments - publicly-traded securities						$0	$0
Investments - other securities	$26,389	$0	$0	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$0	$0	$8,185	$0	$0	$0	$15,525
Other assets, including program-related investments	$17,817	$97,815	$1,083,285	$0	$0	$0	$0
Total liabilities	$0	$0	$0	$0	$0	$13,000	$0
Accounts payable and accrued expenses	$0	$0	$0	$0	$0	$0	$0
Grants payable	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0	$13,000	$0
Other liabilities	$0	$0	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$287,008	$444,848	$1,262,910	$105,879	$108,599	$113,446	$107,625
Total net assets or fund balances	$287,008	$444,848	$1,262,910	$105,879	$108,599	$100,446	$107,625

	2000	2001	2002	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$0	$0	$0	$0	$0	$0	$0
Total revenue, gains, and other support per audited financial statements	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$0	$0	$0	$0	$0	$0	$0
Total expenses and losses per audited financial statements	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
8	$4,620	$0	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	11
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	0

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$0	$143,757
Program service revenue
Program service revenue 1	000000	$0	00	$0	$143,082
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	00	$0	$675
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that receives a substantial part of its support from a governmental unit or from the general public

	1999	2000	2001	2003	2004	2005	2006
Support Schedule
Total	$94,477	$292,413	$241,604	$187,321	$93,497	$119,037	$128,922
Gifts, grants, and contributions received	$0	$197,374	$120,080	$46,048	$100	$827	$9,572
Membership fees received	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$93,904	$89,476	$111,164	$140,376	$92,334	$117,140	$118,789
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$573	$5,563	$10,360	$897	$1,063	$1,070	$561
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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