Civic Intelligence

Southern Organized Cheer Support

EIN 16-1761113 • 501(c)3 • Somerset, KY

Profile

Fundraising/charitable events for cheerleaders

174 Venture WaySomerset, KY 42503
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.23x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.19x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

39%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-8.2%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$372,144

Up $105,044 (+39%) from 2023

Liabilities

Down

$85,324

Down $22,924 (-21%) from 2023

Net Assets

Up

$286,820

Up $127,968 (+81%) from 2023

Revenue

Down

$460,649

Down $41,278 (-8.2%) from 2023

Expenses

Down

$332,681

Down $39,899 (-11%) from 2023

Net Income

Down

$127,968

Down $1,379 (-1.1%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $191,429Liabilities 2010: $100,961Net Assets 2010: $90,4682010Assets 2011: $397,053Liabilities 2011: $92,589Net Assets 2011: $304,4642011Assets 2012: $380,859Liabilities 2012: $82,602Net Assets 2012: $298,2572012Assets 2013: $368,518Liabilities 2013: $73,794Net Assets 2013: $294,7242013Assets 2014: $169,563Liabilities 2014: $88,218Net Assets 2014: $81,3452014Assets 2015: $177,202Liabilities 2015: $86,479Net Assets 2015: $90,7232015Assets 2016: $164,478Liabilities 2016: $81,873Net Assets 2016: $82,6052016Assets 2017: $158,709Liabilities 2017: $102,035Net Assets 2017: $56,6742017Assets 2018: $159,894Liabilities 2018: $94,938Net Assets 2018: $64,9562018Assets 2019: $142,245Liabilities 2019: $97,504Net Assets 2019: $44,7412019Assets 2020: $147,754Liabilities 2020: $98,744Net Assets 2020: $49,0102020Assets 2021: $152,763Liabilities 2021: $96,494Net Assets 2021: $56,2692021Assets 2022: $147,298Liabilities 2022: $117,793Net Assets 2022: $29,5052022Assets 2023: $267,100Liabilities 2023: $108,248Net Assets 2023: $158,8522023Assets 2024: $372,144Liabilities 2024: $85,324Net Assets 2024: $286,8202024

Highlighted filing

2024

Assets$372,144
Liabilities$85,324
Net Assets$286,820

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,926,5482010Expenses 2011: $1,986,2542011Revenue 2012: $1,917,238Expenses 2012: $1,923,445Net Income 2012: -$6,2072012Revenue 2013: $1,741,065Expenses 2013: $1,746,131Net Income 2013: -$5,0662013Revenue 2014: $1,698,974Expenses 2014: $1,717,802Net Income 2014: -$18,8282014Revenue 2015: $270,651Expenses 2015: $249,351Net Income 2015: $21,3002015Revenue 2016: $3,372,377Expenses 2016: $3,380,495Net Income 2016: -$8,1182016Revenue 2017: $316,135Expenses 2017: $342,463Net Income 2017: -$26,3282017Revenue 2018: $333,834Expenses 2018: $325,552Net Income 2018: $8,2822018Revenue 2019: $273,754Expenses 2019: $304,765Net Income 2019: -$31,0112019Revenue 2020: $87,230Expenses 2020: $164,244Net Income 2020: -$77,0142020Revenue 2021: $355,833Expenses 2021: $348,574Net Income 2021: $7,2592021Revenue 2022: $393,917Expenses 2022: $420,681Net Income 2022: -$26,7642022Revenue 2023: $501,927Expenses 2023: $372,580Net Income 2023: $129,3472023Revenue 2024: $460,649Expenses 2024: $332,681Net Income 2024: $127,9682024

Highlighted filing

2024

Revenue$460,649
Expenses$332,681
Net Income$127,968

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.09$0.29$0.46$0.33$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.11$0.16$0.50$0.37$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.15$0.12$0.03$0.39$0.42$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.10$0.06$0.36$0.35$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.10$0.05$0.09$0.16$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.14$0.10$0.04$0.27$0.30$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.16$0.09$0.06$0.33$0.33$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.10$0.06$0.32$0.34$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.08$0.08$3.37$3.38$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.09$0.09$0.27$0.25$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.09$0.08$1.70$1.72$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.37$0.07$0.29$1.74$1.75$0.01
2012Summary only. Only limited summary data is available for this year.$0.38$0.08$0.30$1.92$1.92$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.09$0.30$1.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.10$0.09$1.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$12,541,269
Mission and Program Overview

Mission

Fundraising/charitable events for cheerleaders

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$132,351$235,042▲ $102,691
Land, Buildings, and Equipment, Net$134,749$134,749→ $0
Accounts Receivable-$2,353-
Total Assets$267,100$372,144▲ $105,044
Liabilities
Mortgage Notes Payable Secured by Investment Property$60,574$46,874▼ $13,700
Unsecured Notes Loans Payable$45,187$35,874▼ $9,313
Accounts Payable and Accrued Expenses$2,487$2,576▲ $89
Total Liabilities$108,248$85,324▼ $22,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$158,852$286,820▲ $127,968
Total Net Assets Fund Balance$158,852$286,820▲ $127,968
Total Liabilities and Net Assets / Fund Balance$267,100$372,144▲ $105,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$123,749$62,772$186,521
Land$11,000-$11,000
Equipment-$2,349$2,349
Compensation and Service Providers

Board Members and Trustees

NameTitle
Denise RandallPresident
Mike CrossVice President
Doug ParkerAccountant
Ricky PhelpsCustodian
Ami BeckmanEmployee
Dean WhitakerEmployee
Heather McfarlandEmployee
Jesse JohnivanEmployee
Matthew DecrossEmployee
Richard RandallEmployee
Hannah WhitakerSecretary
Sarah a McfarlandSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$460,649
Change in Net Assets
$127,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,254
Total Fundraising Expense$109,819
Salaries, Compensation, and Employee Benefits$109,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,000$48,650-$101,650
All Other Expenses$74,120$2,557-$76,677
Occupancy-$2,046$62,196$64,242
Insurance-$21,949-$21,949
Payroll Taxes$4,055$3,722-$7,777
Depreciation Depletion-$7,627-$7,627
Fees for Services Legal-$5,136-$5,136
Other Expenses--$2,390$2,390
Total Functional Expenses$131,175$91,687$109,819$332,681
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$12,541,269
Gaming Direct Expenses$12,080,620
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 has been reviewed before filing with the internal revenue service.

Governing documents etc available to public Part VI line 19

All requested documents available to the public within a reasonable time period upon request.

Filing and Contact Details

Filer

Filer Name
Southern Organized Cheer Support
EIN
16-1761113
In Care Of
% DENISE RANDALL
Phone
6066794885
Address
174 VENTURE WAY, SOMERSET, KY 42503

Signing Officer

Name
Denise Randall
Title
President
Phone
6066794885
Signed
2025-11-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Denise Randall
Formed
2006
Legal Domicile
Ky
Voting Board Members
2
Independent Board Members
1
Employees
2

Preparer

Firm
Barry D Daulton CPA Psc
Address
423 EAST MT VERNON STREET, Somerset, KY 42501
Preparer
Barry Daulton
Phone
6066799344
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Prior period credit card balances were not reported

List of other fees for services expenses Part IX line 11G

CONTRACT LABOR

List of other expenses Part IX line 24E

Uca conferences; repairs & maintenance; vehicle lease; fuel; gym supplies; m&e; bank charges; returned checks; promo incentives; advertising; credit check fees

Balance Sheet Part X

To adjust prior year fund balance

Raw XML Appendix397 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/FundraisingAmt031090
IRS990/OtherExpensesGrp/FundraisingAmt13643
IRS990/OtherExpensesGrp/FundraisingAmt210500
IRS990/OtherExpensesGrp/FundraisingAmt32390
IRS990/OtherExpensesGrp/TotalAmt031090
IRS990/OtherExpensesGrp/TotalAmt13643
IRS990/OtherExpensesGrp/TotalAmt210500
IRS990/OtherExpensesGrp/TotalAmt32390
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03722
IRS990/PayrollTaxesGrp/ProgramServicesAmt04055
IRS990/PayrollTaxesGrp/TotalAmt07777
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DENISE RANDALL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0279677
IRS990/PYOtherRevenueAmt0501927
IRS990/PYRevenuesLessExpensesAmt0129347
IRS990/PYSalariesCompEmpBnftPaidAmt092903
IRS990/PYTotalExpensesAmt0372580
IRS990/PYTotalRevenueAmt0501927
IRS990/ReconcilationRevenueExpnssAmt0127968
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0460649
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03628621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02380511
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06009132
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/TotalSupportAmt06009132
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0123749
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062772
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0186521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02349
IRS990ScheduleD/LandGrp/BookValueAmt011000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0134749
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt012080620
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt012541269
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt012541269
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0460649
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt012080620
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt012080620
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DENISE RANDALL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0380 FAMILY CIRCLE DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SOMERSET
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd042501
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 HAS BEEN REVIEWED BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL REQUESTED DOCUMENTS AVAILABLE TO THE PUBLIC WITHIN A REASONABLE TIME PERIOD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD CREDIT CARD BALANCES WERE NOT REPORTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UCA CONFERENCES; REPAIRS & MAINTENANCE; VEHICLE LEASE; FUEL; GYM SUPPLIES; M&E; BANK CHARGES; RETURNED CHECKS; PROMO INCENTIVES; ADVERTISING; CREDIT CHECK FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO ADJUST PRIOR YEAR FUND BALANCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Balance Sheet Part X
IRS990/SchoolOperatingInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0267100
IRS990/TotalAssetsEOYAmt0372144
IRS990/TotalAssetsGrp/BOYAmt0267100
IRS990/TotalAssetsGrp/EOYAmt0372144
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0109819
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091687
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0131175
IRS990/TotalFunctionalExpensesGrp/TotalAmt0332681
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0108248
IRS990/TotalLiabilitiesEOYAmt085324
IRS990/TotalLiabilitiesGrp/BOYAmt0108248
IRS990/TotalLiabilitiesGrp/EOYAmt085324
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158852
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0286820
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0131175
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0460649
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0460649
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0267100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0372144
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt045187
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt035874
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0380 FAMILY CIRCLE DR
IRS990/USAddress/CityNm0SOMERSET
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042501
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE RANDALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06066794885
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN ORGANIZED CHEER SUPPORT
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0161761113
ReturnHeader/Filer/InCareOfNm0% DENISE RANDALL
ReturnHeader/Filer/PhoneNum06066794885
ReturnHeader/Filer/USAddress/AddressLine1Txt0174 VENTURE WAY
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042503
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300073956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARRY D DAULTON CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0423 EAST MT VERNON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Somerset
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042501
ReturnHeader/PreparerPersonGrp/PhoneNum06066799344
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARRY DAULTON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T12:06:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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