Hartsell Athletic Association in Concord, North Carolina (NC)

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Hartsell Athletic Association
Employer Identification Number (EIN)561758132
Name of OrganizationHartsell Athletic Association
Address835 Rubens Rd Sw, Concord, NC 28027-5011
SubsectionCharitable Organization
Ruling Date09/2014
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 Period12/2013
Assets$10,000 to $24,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$22,665
Amount of Income$101,916
Form 990 Revenue Amount$101,916
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Fund Raising and/or Fund Distribution


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Amount of income in 2013: $101,916 (it was $99,853 in 2012)
This organization: 

 $101,916
Other organizations performing similar types of work: 

 $65,432

Assets in 2013: $22,665 (it was $10,591 in 2012)
Hartsell Athletic Association: 

 $22,665
Other organizations performing similar types of work: 

 $22,467

Expenses in 2013: $89,842
Hartsell Athletic Association: 

 $89,842
Other organizations performing similar types of work: 

 $47,492

Income to expenses ratio in 2013: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 0.9

Grants share in income in 2013: 18.4%
Hartsell Athletic Association: 

 18.4%
Other organizations performing similar types of work: 

 -,nan,(ind)%

Financial snapshot ($)

Revenue for 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)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
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)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?NoNo
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?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
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 return00
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
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?NoNo
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?NoNo
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?NoNo
Has it filed a Form 720 to report these payments?NoNo
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$0$0
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 organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$109,152$99,853$101,916
Contributions, Gifts, Grants and Other Similar Amounts$0$11,671$18,778
Program Service Revenue$109,146$88,179$83,136
722210$88,179$83,136
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$6$3$2
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$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$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$99,896$108,051$89,842
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
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$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$0$0$0
Fees for services (non-employees)
Management$0$0
Legal$100$0
Accounting$500$665
Lobbying$0$0
Professional fundraising services$0$1,109$3,692
Investment management fees$0$0
Other$19,340$17,538
Advertising and promotion$0$0
Office expenses$0$666
Information technology$0$0
Royalties$0$0
Occupancy$0$0
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$478
Interest$20$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$0$0
Insurance$546$546
Other expenses$2,018$664
Other expenses$762$67
Other expenses$239$20
Other expenses$46,423$44,856
Other expenses$36,994$20,650
Balance Sheet
201120122013
Total assets$18,789$10,591$22,665
Cash - non-interest-bearing$10,591$22,665
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
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$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$0$0
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$4,272$4,272$4,272
Accounts payable and accrued expenses$0$0
Grants payable$0$0
Deferred revenue$0$0
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$4,272$4,272$4,272
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$14,517$6,319$18,393
Unrestricted net assets$0$0
Temporarily restricted net assets$0$0
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$14,517$6,319$18,393
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$479,340
Subtotal$479,340
Gifts, grants, contributions, and membership fees received$39,199
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$440,141
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$479,359
Public support$479,340
Subtotal$19
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$19
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$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1William S & Lillie M Yoder Memorial Trust 15130222921 W 4th St 4th Fl, Winston Salem, NC 27101-3818NC2001-05$392,158
2Victory Club Foundation Inc1601 E Market St, Greensboro, NC 27411-0002NC2004-01$337,372
3Cleveland High School Athletics Booster Club65 Glen Rd Ste 595, Garner, NC 27529NC2012-03$103,417
4E A Laney Athletic Boosters Club IncPO BOX 5972, Wilmington, NC 28403NC1999-06$78,083
5Triad Swimming Foundation Inc3115 Lodge Dr, Jamestown, NC 27282-8535NC2010-07$64,549
6Grimsley Athletics Booster Club801 Westover Ter, Greensboro, NC 27408-8207NC2010-07$41,441
7Hartsell Athletic Association, Vipers Travel BaseballPO BOX 70831, Fort Bragg, NC 28307-0831NC2014-09$1,080
8Aggie Lettermans Club Inc8824 Buffaloe Rd, Knightdale, NC 27545-8536NC2015-03$0
9Area Youth Sports Inc, Gbc Royals5819 Bayleaf Ln, Greensboro, NC 27455-1249NC2012-11$0
10Big Dawgs Circle Of Friends IncPo Box 743, Fairmont, NC 28340NC2004-07$0
11Birdies For Benefits8410 Pit Stop Ct Nw Ste 137, Concord, NC 28027NC2011-12$0
12Blue Devil Warriors7011 Windover Drive, Durham, NC 27712NC2011-06$0
13Capital Area Sports FoundationPob 590, Raleigh, NC 27602NC2002-12$0
14Carolina Clays Inc2085 Milling Rd, Mocksville, NC 27028NC2014-06$0
15Carolina Synchro Booster Club Inc10214 Squires Way, Cornelius, NC 28031-6522NC2014-08$0
16Charity ChasePo Box 1034, Conover, NC 28613NC2010-01$0
17Class Of 1965 Alumni Inc183 Pheasant Walk Way, Vilas, NC 28692NC1999-11$0
18Earned Run Inc1817 Runnymede Ln, Charlotte, NC 28211-2651NC2005-01$0
19Greensboro United Soccer FoundationPO BOX 9185, Greensboro, NC 27429NC2014-08$0
20Hartsell Athletic Association1400 Lennox Woods Drive, Summerfield, NC 27358NC2014-09$0
Number of organizations performing similar types of work
Alaska6
Alabama12
Arkansas13
Arizona22
California134
Colorado33
Connecticut14
District of Columbia4
Delaware5
Florida67
Georgia27
Hawaii5
Iowa20
Idaho8
Illinois37
Indiana19
Kansas10
Kentucky19
Louisiana12
Massachusetts35
Maryland22
Maine4
Michigan43
Minnesota37
Missouri24
Mississippi6
Montana8
North Carolina55
North Dakota4
Nebraska3
New Hampshire6
New Jersey38
New Mexico6
Nevada11
New York53
Ohio46
Oklahoma13
Oregon21
Pennsylvania38
Rhode Island10
South Carolina8
South Dakota7
Tennessee15
Texas61
Utah10
Virginia38
Vermont5
Washington42
Wisconsin26
West Virginia8
Wyoming3
Total1,173
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralHartsell Athletic Association835 Rubens Rd Sw, Concord, NC 28027-5011NC2014-09$101,916
SubordinateHartsell Athletic Association, Vipers Travel BaseballPO BOX 70831, Fort Bragg, NC 28307-0831NC2014-09$1,080
SubordinateHartsell Athletic Association1400 Lennox Woods Drive, Summerfield, NC 27358NC2014-09$0
SubordinateHartsell Athletic Association1039 Shawnee Trail, Elkview, WV 25071WV2014-09$0
SubordinateHartsell Athletic Association, Carolina Heat Fastpitch2027 Scalesville Rd, Summerfield, NC 27358-9706NC2014-09$0
SubordinateHartsell Athletic Association, South Shore Smashers13116 Prestwick Dr, Riverview, FL 33579-7048FL2014-09$0
SubordinateHartsell Athletic Association, Alamance Outlaws2282 Sunberry Dr, Graham, NC 27253-9815NC2014-09$0
SubordinateHartsell Athletic Association, Carolina Diamond Hawks409 Texanna Way, Holly Springs, NC 27540-7351NC2014-09$0
SubordinateHartsell Athletic Association, Carolina Heat9915 Pn Ok Acrs Way Unit 324, Charlotte, NC 28277-0469NC2014-09$0
SubordinateHartsell Athletic Association, Carolina Landsharks1220 Buckhorn Rd, Mebane, NC 27302-8090NC2014-09$0
SubordinateHartsell Athletic Association, Chair City Untouchables4478 Garden Club St, High Point, NC 27265-1169NC2014-09$0
SubordinateHartsell Athletic Association, Coastal Threat5715 Goose Neck Rd Ne, Riegelwood, NC 28456-9309NC2014-09$0
SubordinateHartsell Athletic Association, Denver Athletics Baseball2392 Shiny Leaf Dr, Denver, NC 28037-8493NC2014-09$0
SubordinateHartsell Athletic Association, Diamond Stars4445 Greystone Dr Sw, Concord, NC 28027-9208NC2014-09$0
SubordinateHartsell Athletic Association, Gp Trojans117 Gary Ct, Garner, NC 27529-8318NC2014-09$0
SubordinateHartsell Athletic Association, High Point Rockers4212 Oak Hollow Dr, High Point, NC 27265-9651NC2014-09$0
SubordinateHartsell Athletic Association, Lake Norman Lightning12102 Henderson Hill Rd, Huntersville, NC 28078-6884NC2014-09$0
SubordinateHartsell Athletic Association, Mint Hill Fire7331 Pine Lake Ln, Mint Hill, NC 28227-5232NC2014-09$0
SubordinateHartsell Athletic Association, Mint Hill Magic9820 Blackbird Hill Ln, Mint Hill, NC 28227-5581NC2014-09$0
SubordinateHartsell Athletic Association, Port City Thunder Softball5401 Widgeon Dr, Wilmington, NC 28403-1910NC2014-09$0
Number of affiliated organizations
Florida1
North Carolina23
Virginia1
West Virginia2
Total27

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