Civic Intelligence

Southern Ohio Magic Aau Basketball Club

EIN 20-8379536 • 501(c)3

Profile

Established aau basketball youth league for boys and girls ages 5 thru 12

PO Box 48745662
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

36th percentile

-4.9%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

41st percentile

-8.8%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

51st percentile

-1.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$17,036

Down $1,647 (-8.8%) from 2013

Liabilities

Flat

$0

Flat from 2013

Net Assets

Down

$17,036

Down $1,647 (-8.8%) from 2013

Operations
Liabilities / Revenue62nd percentileNet Margin36th percentile

Revenue

Down

$33,484

Down $443 (-1.3%) from 2013

Expenses

Down

$35,131

Down $2,623 (-6.9%) from 2013

Net Income

Up

-$1,647

Up $2,180 (+57%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$30K$20K$10K$0Assets 2012: $22,510Liabilities 2012: $02012Assets 2013: $18,683Liabilities 2013: $0Net Assets 2013: $18,6832013Assets 2014: $17,036Liabilities 2014: $0Net Assets 2014: $17,0362014

Highlighted filing

2014

Assets$17,036
Liabilities$0
Net Assets$17,036
Open 2014 Filing

Operations Trend

Revenue Growth51st percentile

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

$60K$40K$20K$0-$20KRevenue 2012: $42,907Expenses 2012: $43,587Net Income 2012: -$6802012Revenue 2013: $33,927Expenses 2013: $37,754Net Income 2013: -$3,8272013Revenue 2014: $33,484Expenses 2014: $35,131Net Income 2014: -$1,6472014

Highlighted filing

2014

Revenue$33,484
Expenses$35,131
Net Income-$1,647
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,036
Liabilities
$0
Net assets
$17,036
Revenue
$33,484
Expenses
$35,131
Net income
-$1,647
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$17.0$0.00$17.0$33.5$35.1$1.65
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$0.00$18.7$33.9$37.8$3.83
2012Summary only. Only limited summary data is available for this year.$22.5$0.00$42.9$43.6$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$33,484
Mission and Program Overview

Mission

Established aau basketball youth league for boys and girls ages 5 thru 12

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$18,683$17,036▼ $1,647
Total Assets$18,683$17,036▼ $1,647
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$18,683$17,036▼ $1,647
Total Net Assets Fund Balance$18,683$17,036▼ $1,647
Total Liabilities and Net Assets / Fund Balance$18,683$17,036▼ $1,647
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Carl DaehlerPresident
Kenny JusticeBoard Member
Marsha JusticeSecretary
Barb SchmidtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,455
Program Service Revenue
$0
Investment Income
$29
Other Revenue
$0
Change in Net Assets
$-1,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$961--$961
Other Expenses$808--$808
Office Expenses$320--$320
Fees for Services Accounting$100--$100
Total Functional Expenses$35,131$0$0$35,131
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

EIN
20-8379536

Signing Officer

Name
Carl Daehler
Title
President
Signed
2014-11-13

Organization Details

Principal Officer
Carl Daehler
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
10

Preparer

Preparer
Jeffrey T Dever
Phone
7403538359
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Established aau basketball youth league for boys and girls ages 5 thru 12”

Raw XML Appendix251 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ESTABLISHED AAU BASKETBALL YOUTH LEAGUE FOR BOYS AND GIRLS AGES 5 THRU 12
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0961
IRS990/AllOtherExpensesGrp/TotalAmt0961
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BARB SCHMIDT
IRS990/BooksInCareOfDetail/PhoneNum07403546611
IRS990/BooksInCareOfDetail/USAddress/AddressLine10CHILLICOTHE ST
IRS990/BooksInCareOfDetail/USAddress/City0PORTSMOUTH
IRS990/BooksInCareOfDetail/USAddress/State0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCode045662
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt033455
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029
IRS990/CYOtherExpensesAmt035131
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1647
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt035131
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt033484
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ESTABLISHED AAU BASKETBALL YOUTH LEAGUE FOR BOYS AND GIRLS AGES 5 THRU 12
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0100
IRS990/FeesForServicesAccountingGrp/TotalAmt0100
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0CARL DAEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm1MARSHA JUSTICE
IRS990/Form990PartVIISectionAGrp/PersonNm2BARB SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNY JUSTICE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt033484
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt029
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt033455
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ESTABLISHED AAU BASKETBALL YOUTH LEAGUE FOR BOYS AND GIRLS AGES 5 THRU 12
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt018683
IRS990/NetAssetsOrFundBalancesEOYAmt017036
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0320
IRS990/OfficeExpensesGrp/TotalAmt0320
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0TOURNAMENT FEES
IRS990/OtherExpensesGrp/Desc1UNIFORMS
IRS990/OtherExpensesGrp/Desc2GYM RENTAL
IRS990/OtherExpensesGrp/Desc3BASKETBALLS
IRS990/OtherExpensesGrp/ProgramServicesAmt025800
IRS990/OtherExpensesGrp/ProgramServicesAmt14592
IRS990/OtherExpensesGrp/ProgramServicesAmt22550
IRS990/OtherExpensesGrp/ProgramServicesAmt3808
IRS990/OtherExpensesGrp/TotalAmt025800
IRS990/OtherExpensesGrp/TotalAmt14592
IRS990/OtherExpensesGrp/TotalAmt22550
IRS990/OtherExpensesGrp/TotalAmt3808
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CARL DAEHLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ESTABLISHED AAU BASKETBALL YOUTH LEAGUE FOR BOYS AND GIRLS AGES 5 THRU 12
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt035131
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1647
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018683
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017036
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt033455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt033455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt029
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt029
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt033484
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt033484
IRS990ScheduleA/Total509Grp/TotalAmt033484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt033484
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt033484
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ESTABLISHED AAU BASKETBALL YOUTH LEAGUE FOR BOYS AND GIRLS AGES 5 THRU 12
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt018683
IRS990/TotalAssetsEOYAmt017036
IRS990/TotalAssetsGrp/BOYAmt018683
IRS990/TotalAssetsGrp/EOYAmt017036
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033455
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt035131
IRS990/TotalFunctionalExpensesGrp/TotalAmt035131
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018683
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017036
IRS990/TotalOtherProgSrvcExpenseAmt035131
IRS990/TotalProgramServiceExpensesAmt035131
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt033484
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018683
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017036
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt018683
IRS990/UnrestrictedNetAssetsGrp/EOYAmt017036
IRS990/USAddress/AddressLine10FRANKLIN AVE
IRS990/USAddress/City0PORTSMOUTH
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode045662
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CARL DAEHLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10SOUTHERN OHIO MAGIC AAU BASKETBALL
ReturnHeader/Filer/BusinessName/BusinessNameLine20CLUB
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0208379536
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 487
ReturnHeader/Filer/USAddress/City0PORTSMOUTH
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode045662
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200047518
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DEVER & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 59
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PORTSMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode045662
ReturnHeader/PreparerPersonGrp/PhoneNum07403538359
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY T DEVER
ReturnHeader/ReturnTs02014-11-20T07:52:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.