Southern Off Road Bicycle Association in Knoxville, Tennessee (TN)

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Southern Off Road Bicycle Association
Employer Identification Number (EIN)261075474
Name of OrganizationSouthern Off Road Bicycle Association
In Care of NameANN MARIE TUGWELL
Address123 S Gay St, Knoxville, TN 37902
SubsectionCharitable Organization
Ruling Date02/1901
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period2014
Assets$0
Income$0
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$45,564
Amount of Income$65,441
Form 990 Revenue Amount$65,441
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Parks and Playgrounds


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Amount of income in 2014: $65,441 (it was $68,146 in 2013)
Southern Off Road Bicycle Association: 

 $65,441
Other organizations performing similar types of work: 

 $51,455

Assets in 2014: $45,564 (it was $74,343 in 2013)
Southern Off Road Bicycle Association: 

 $45,564
Other organizations performing similar types of work: 

 $65,000

Expenses in 2013: $60,541
This organization: 

 $60,541
Other organizations performing similar types of work: 

 $34,783

Income to expenses ratio in 2013: 1.1
Southern Off Road Bicycle Association: 

 1.1
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2013: 99.9%
This organization: 

 99.9%
Other organizations performing similar types of work: 

 99.2%

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?No
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?Yes
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)?No
Did the organization obtain separate, independent audited financial statements for the tax year?No
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?Yes
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
20122013
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 return0
Did the organization file all required federal employment tax returns?No
Did the organization have unrelated business gross income of $1,000 or more during the year?No
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)?No
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?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
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$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$0
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
20122013
Total revenue$68,146
Contributions, Gifts, Grants and Other Similar Amounts$68,098
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$48
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain/loss from sales of assets other than inventory$0
Net income/loss from fundraising events$15,126$0
Net income/loss from gaming activities$0
Net income/loss from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses
20122013
Total functional expenses$60,541
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$0
Compensation not included above, to disqualified persons$0
Other salaries and wages$0
Pension plan accruals and contributions$0
Other employee benefits$0
Payroll taxes$0
Fees for services (non-employees)
Management$0
Legal$0
Accounting$0
Lobbying$0
Professional fundraising services$0
Investment management fees$0
Other$0
Advertising and promotion$330
Office expenses$0
Information technology$0
Royalties$0
Occupancy$0
Travel$612
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$0
Interest$0
Payments to affiliates$0
Depreciation, depletion, and amortization$1,111
Insurance$0
Other expenses$20,980
Other expenses$13,262
Other expenses$6,179
Other expenses$5,500
Other expenses$12,567
Balance Sheet
20122013
Total assets$45,564$74,343
Cash - non-interest-bearing$48,921
Savings and temporary cash investments$0
Pledges and grants receivable, net$20,980
Accounts receivable, net$0
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$0
Land, buildings, and equipment: cost or other basis$4,442
Investments - publicly traded securities$0
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$667$21,841
Accounts payable and accrued expenses$0
Grants payable$0
Deferred revenue$0
Tax-exempt bond liabilities$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
Unsecured notes and loans payable to unrelated third parties$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$21,841
Total net assets or fund balances$52,502
Unrestricted net assets$0
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$52,502
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$127,032
Subtotal$127,032
Gifts, grants, contributions, and membership fees received$127,032
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$0
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$151,963
Public support$127,032
Subtotal$69
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$69
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$24,862
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Shelby Farms Park Conservancy500 N Pine Lake Dr, Memphis, TN 38134-7970TN2008-07$6,073,587
2Woodall Rodgers Park Foundation1909 Woodall Rodgers Fwy, Dallas, TX 75201-2232TX2006-01$1,995,595
3Rural Recreational Resources Inc689 Will Blankenship Rd, Pikeville, TN 37367-7024TN2005-02$137,969
4Forever Parks FoundationP O Box 170, Pigeon Forge, TN 37868TN2013-10$80,651
5Southern Off Road Bicycle Association123 S Gay St, Knoxville, TN 37902TN1901-02$65,441
6Sequatchie County Veterans MemorialP O Box 1565, Dunlap, TN 37327-1565TN2011-03$65,409
7Southern Off-Road Bicycle Association, Chattanooga Tn Chapter Sorba ChattaPO BOX 5836, Chattanooga, TN 37406-0836TN2001-02$60,949
8Tennessee River Trails Association Inc501 Union St Fl 6, Nashville, TN 37219-1705TN2005-11$33,257
9Greater Memphis Greenline Inc5635 Sycamore Grove Lane, Memphis, TN 38120TN2005-05$29,015
10Project Sevier Inc, Project Sevier1617 County Meadows Dr, Sevierville, TN 37862-9335TN2012-06$3,300
11Smoke Rise Park And Playground Inc, Smoke Rise Memorial Park216 Darrell Ln, Rockwood, TN 37854-5926TN2006-12$2,295
12Glenmary Community Center1056 Nydeck Trail, Robbins, TN 37852TN2006-08$716
13Friends Of Mousetail Landing State Park276 Mousetail Lndg, Linden, TN 37096-5464TN2010-06$254
14Whites Creek Preservation Society, Whites Creek Watershed AlliancePo Box 66, Whites Creek, TN 37189TN2000-06$60
15Bluff City BluefinsPo Box 240573, Memphis, TN 38124TN2014-07$0
16Buford Mccord Sports Complex5614 Highway 230, Lyles, TN 37098-2243TN2007-01$0
17David Campbell Memorial Park3327 White Flats Rd, Dayton, TN 37321-2531TN2010-09$0
18Friends Of Bicentennial Capitol Mall State Park Inc510 Gay Street 901, Nashville, TN 37219TN2007-09$0
19Friends Of Big Hill Pond State Park387 John Howell Rd, Pocahontas, TN 38061-4637TN1996-10$0
20Friends Of Burgess Falls State Natural Area4000 Burgess Falls Drive, Sparta, TN 38583-6661TN2010-04$0
Number of organizations performing similar types of work
Alaska16
Alabama52
Arkansas18
Arizona21
California219
Colorado49
Connecticut32
District of Columbia16
Delaware9
Florida72
Georgia74
Hawaii17
Iowa57
Idaho16
Illinois80
Indiana71
Kansas26
Kentucky46
Louisiana27
Massachusetts82
Maryland45
Maine24
Michigan98
Minnesota56
Missouri52
Mississippi14
Montana36
North Carolina76
North Dakota6
Nebraska12
New Hampshire41
New Jersey53
New Mexico19
Nevada14
New York180
Ohio108
Oklahoma20
Oregon62
Pennsylvania131
Rhode Island8
South Carolina35
South Dakota10
Tennessee69
Texas142
Utah21
Virginia57
Vermont17
Washington78
Wisconsin89
West Virginia26
Wyoming17
International3
Total2,619
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralSouthern Off-Road Bicycle Association2368 Kingsley Drive, Macon, GA 31204GA2001-02$704,827
SubordinateSouthern Off-Road Bicycle Association, Northeast Alabama Bicycle AssociatiPO BOX 2414, Anniston, AL 36202-2414AL2001-02$220,137
SubordinateSouthern Off-Road Bicycle Association, Group Return2125 Elachee Dr, Gainesville, GA 30504-7158GA2001-02$144,414
SubordinateSouthern Off-Road Bicycle Association, Bump IncPO BOX 590061, Birmingham, AL 35259-0061AL2001-02$104,667
SubordinateSouthern Off-Road Bicycle Association, Woodstock Chapter870 Castlewood Drive, Woodstock, GA 30189GA2001-02$99,274
SubordinateSouthern Off-Road Bicycle Association, Tarheel Trailblazers182 Saddle Road, Mooresville, NC 28115NC2001-02$73,413
SubordinateSouthern Off Road Bicycle Association123 S Gay St, Knoxville, TN 37902TN1901-02$65,441
SubordinateSouthern Off-Road Bicycle Association, Nwga Sorba2125 Elachee Drive, Gainesville, GA 30504GA2001-02$64,378
SubordinateSouthern Off-Road Bicycle Association, Chattanooga Tn Chapter Sorba ChattaPO BOX 5836, Chattanooga, TN 37406-0836TN2001-02$60,949
SubordinateSouthern Off Road Bicycle Association206 Scott Rd, Rocky Point, NC 28457NC2001-02$0
SubordinateSouthern Off Road Bicycle Association, Gwinnett Area Trail Riders Sorba-Gatr805 Tribble Cove Dr, Lawrenceville, GA 30045GA1901-02$0
SubordinateSouthern Off Road Bicycle Association200 Galleria Pkwy Suite 1700, Atlanta, GA 30339GA1901-02$0
SubordinateSouthern Off Road Bicycle Association, Roswell Alpharetta Mountain Bike Organzation250 Sea Holly Circle, Roswell, GA 30076GA1901-02$0
SubordinateSouthern Off Road Bicycle Association964 Castlemaine Court, Birmingham, AL 35226AL2001-02$0
SubordinateSouthern Off-Road Bicycle Association, Athens Chapter160 Providence Rd, Athens, GA 30606GA2001-02$0
SubordinateSouthern Off-Road Bicycle AssociationPo Box 94625, Atlanta, GA 30377GA2001-02$0
SubordinateSouthern Off-Road Bicycle Association, Cva Sorba1111 Bay Avenue Suite 400, Columbus Ga, GA 31901GA2001-02$0
SubordinateSouthern Off-Road Bicycle Association2368 Kingsley Drive, Macon, GA 31204GA2001-02$0
SubordinateSouthern Off-Road Bicycle Association, Ne Tenn Chapter2125 Elachee Dr, Gainesville, GA 30504-7158GA2001-02$0
SubordinateSouthern Off-Road Bicycle Association, Ellijay Emba Chapter123 N Main St, Ellijay, GA 30540GA2001-02$0
Number of affiliated organizations
Alabama7
Florida4
Georgia24
North Carolina10
South Carolina2
Tennessee4
Virginia1
Total52

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