Tops Club Inc in Eugene, Oregon (OR)

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Tops Club Inc
Employer Identification Number (EIN)390866681
Name of OrganizationTops Club Inc
In Care of NameDonna J Rova
Address2503 Canterbury St, Eugene, OR 97404
ActivitiesOther school related activities
SubsectionCharitable Organization, Educational Organization
Ruling Date01/1966
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 Period2012
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,683,324
Amount of Income$6,474,940
Form 990 Revenue Amount$5,906,571
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Health Support Services


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Amount of income in 2012: $6,474,940 (it was $5,906,571 in 2013)
This organization: 

 $6,474,940
Other organizations performing similar types of work: 

 $120,401

Assets in 2012: $3,683,324 (it was $3,683,324 in 2013)
Tops Club Inc: 

 $3,683,324
Other organizations performing similar types of work: 

 $72,612

Expenses in 2013: $5,664,531
This organization: 

 $5,664,531
Other organizations performing similar types of work: 

 $96,831

Income to expenses ratio in 2013: 1.1
Tops Club Inc: 

 1.1
Other organizations performing similar types of work: 

 1.2

Number of employees in 2013: 30
Tops Club Inc: 

 30
Other organizations performing similar types of work: 

 2

Employees paid over $100,000 in 2013: 3.3%
This organization: 

 3.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 11.1%
This organization: 

 11.1%
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)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
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?YesYes
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?YesYes
Did the organization report an amount for other liabilities?YesYes
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?YesYes
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?NoYes
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?NoYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoYes
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?YesYes
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?NoYes
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?YesYes
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 1096122118
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 return2730
Did the organization file all required federal employment tax returns?YesYes
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)?YesYes
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$470,716$465,978
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$9,200$9,200
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$5,553,446$5,898,053$5,906,571
Contributions, Gifts, Grants and Other Similar Amounts$101,819$362,053$657,477
Program Service Revenue$4,758,432$4,993,950$4,549,453
900099$4,138,461$3,819,003
900099$430,019$264,037
900099$195,833$238,903
900099$229,637$227,510
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$42,703$24,237$10,385
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$0$-3,207$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$647,751$533,717$687,578
Gross sales of inventory, less returns and allowances$1,062,519$882,378$1,255,947
Less: cost of goods sold$414,768$348,661$568,369
Miscellaneous Revenue$2,741$-12,697$1,678
900099$-3,052$409
900099$1,462$1,269
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$5,657,346$5,904,919$5,664,531
Grants and other assistance to domestic organizations and domestic governments$350,028$210,263
Grants and other assistance to domestic individuals$0$5,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$9,660
Benefits paid to or for members$1,126,014$1,056,048
Compensation of current officers, directors, trustees, and key employees$466,033$470,716$465,978
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$977,191$1,002,386$1,030,271
Pension plan accruals and contributions$77,799$83,916
Other employee benefits$201,093$204,664
Payroll taxes$72,480$80,625$82,772
Fees for services (non-employees)
Management$0$0
Legal$56,089$61,706
Accounting$41,750$41,793
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$0
Office expenses$88,114$132,584
Information technology$88,661$101,052
Royalties$0$0
Occupancy$99,989$111,337
Travel$56,663$51,002
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$54,031$81,811
Insurance$13,072$17,528
Other expenses$537,861$470,338
Other expenses$1,120,359$1,016,938
Other expenses$42,026$28,949
Other expenses$397,643$396,520
Other expenses$0$4,401
Balance Sheet
201120122013
Total assets$3,432,862$3,284,348$3,683,324
Cash - non-interest-bearing$292,746$227,088
Savings and temporary cash investments$1,650,000$1,750,000
Pledges and grants receivable, net$0$0
Accounts receivable, net$-1,558$-2,237
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$552,130$944,596
Prepaid expenses and deferred charges$81,244$145,757
Land, buildings, and equipment: cost or other basis$486,399$496,806
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$223,387$121,314
Total liabilities$1,119,695$978,047$942,697
Accounts payable and accrued expenses$219,418$186,971
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$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$758,629$755,726
Total net assets or fund balances$2,313,167$2,306,301$2,740,627
Unrestricted net assets$2,289,716$2,721,468
Temporarily restricted net assets$16,585$19,159
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: (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$28,054,649
Subtotal$28,054,649
Gifts, grants, contributions, and membership fees received$23,302,403
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$4,752,246
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$28,264,091
Public support$28,054,649
Subtotal$209,442
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$209,442
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
1Yamhill County Care Organization Inc627 Ne Evans St, Mcminnville, OR 97128-3923OR2014-08$54,842,904
2Tops Club Inc2503 Canterbury St, Eugene, OR 97404OR1966-01$6,474,940
3Unite 2 Fight Paralysis3078 Eliot Dr, Hood River, OR 97031-9574OR2006-02$160,851
4Advanced Dental Information Network442 Sw Umatilla Ave Ste 200, Redmond, OR 97756-7039OR2014-05$124,540
5Oregon Simulation AlliancePO BOX 23699, Tigard, OR 97281-3699OR2010-07$113,094
6Lund Report7421 Se 30th Ave, Portland, OR 97202OR2008-12$69,119
7Universal Health Care For OregonPo Bpx 11156, Eugene, OR 97440OR2001-12$47,906
8Vets Helping Vets Hq2125 Willamette Ave Ne, Albany, OR 97321-4754OR2014-06$40,100
9Global Paediatric Surgery Network3026 Nw Vaughn Street, Portland, OR 97210OR2012-02$4,254
10Soulwork Foundation1748 Friendly St, Eugene, OR 97402-4054OR2013-12$558
11Adrenal Insufficiency United1170 Regency Drive, Eugene, OR 97401OR2013-03$0
12Bakestarr Inc2527 Ne Cretia Ct, Bend, OR 97701OR2009-03$0
13Breastfeeding Coalition Oregon4017 North Castle Ave, Portland, OR 97227OR2014-09$0
14Collective Care Services Inc, Collective Care7246 Ne Alberta St, Portland, OR 97218-3835OR2007-02$0
15Compassionate Memories1058 Ne Dekum St, Portland, OR 97211-3634OR2003-01$0
16Generations Of Hope65401 Elk Mountain Rd, Enterprise, OR 97828-3089OR2003-08$0
17Girls Fight Like Girls1900 Lincoln St, North Bend, OR 97459-1729OR2015-01$0
18Hcv Online Support Network Inc268 Pickett Creek Rd, Grants Pass, OR 97527-9617OR2013-04$0
19Ms Yoga ProgramPo Box 28266, Portland, OR 97208OR2014-09$0
20Northwest Cranial Association4425 Sw Corbett Ave, Portland, OR 97239OR2009-06$0
Number of organizations performing similar types of work
Alaska5
Alabama22
Arkansas16
Arizona44
California308
Colorado68
Connecticut38
District of Columbia25
Delaware4
Florida178
Georgia92
Hawaii13
Iowa23
Idaho16
Illinois78
Indiana41
Kansas27
Kentucky17
Louisiana24
Massachusetts70
Maryland60
Maine15
Michigan88
Minnesota46
Missouri47
Mississippi17
Montana12
North Carolina96
North Dakota6
Nebraska17
New Hampshire14
New Jersey75
New Mexico14
Nevada27
New York169
Ohio87
Oklahoma26
Oregon41
Pennsylvania94
Rhode Island11
South Carolina42
South Dakota5
Tennessee50
Texas191
Utah19
Virginia70
Vermont9
Washington62
Wisconsin37
West Virginia14
Wyoming7
International9
Total2,586
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralTops Club Inc2503 Canterbury St, Eugene, OR 97404OR1966-01$6,474,940
SubordinateTops Club Inc3000 Broadway St Apt 6, American Cyn, CA 94503CA2008-09$0
SubordinateTops Club IncPo Box 1960, Mountain View, CA 94042CA2008-09$0
SubordinateTops Club Inc9 Sheehy Lane, Shelton, CT 06484CT2008-09$0
SubordinateTops Club Inc5060 W Sunnyside Ave, Chicago, IL 60630IL2008-09$0
SubordinateTops Club Inc296 Andover St, Georgetown, MA 01833MA2008-09$0
SubordinateTops Club Inc12585 Kimrey Dr, Plato, MO 65552MO2008-09$0
SubordinateTops Club Inc7414 Belle Glen Dr, Houston, TX 77072TX2008-09$0
SubordinateTops Club IncPo Box 107, Hartford, VT 05047VT2008-09$0
SubordinateTops Club Inc1912 Ne 279th St, Ridgefield, WA 98642WA2008-09$0
SubordinateTops Ca 1318 Santa Clara1585 Washington St, Santa Clara, CA 95050CA2008-09$0
SubordinateTops Club Inc2527 W Tennessee Ave, Tampa, FL 33629FL2008-09$0
SubordinateTops Club Inc, 1738 Flint Mi9057 Corunna Rd, Flint, MI 48532-5508MI2008-09$0
SubordinateTops Club Inc3003 Wisconsin Ave, Rapid City, SD 57701SD2008-09$0
SubordinateTops Club Inc4233 Falcon Creek Dr, Williamsburg, VA 23188VA2008-09$0
SubordinateTops Club IncW7664 Parnell Road, Cascade, WI 53011WI2008-09$0
SubordinateTops Club IncRr 2 Box 327, Ona, WV 25545WV2008-09$0
SubordinateTops Club Inc19492 Crystal Springs Lane, Apple Valley, CA 92308CA2008-09$0
SubordinateTops Club Inc1470 Spruce Ave, Atwater, CA 95301CA2008-09$0
SubordinateTops Club Inc5358 Briar Ridge Dr, Castro Valley, CA 94552CA2008-09$0
Number of affiliated organizations
California15
Connecticut2
Florida3
Georgia1
Iowa1
Illinois1
Indiana1
Louisiana1
Massachusetts3
Michigan2
Missouri1
Mississippi2
North Carolina1
Nevada2
New York2
Ohio2
Oklahoma2
Oregon7
Pennsylvania2
South Dakota1
Tennessee1
Texas5
Virginia2
Vermont1
Washington2
Wisconsin2
West Virginia2
Total67

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