Civic Intelligence

Viking Athletic Association

990 • Fiscal year 2021 • EIN 23-1183636

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 06, 2022

318 N Adams StreetYork, PA 17404-3213

(717) 854-3229

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

47th percentile

0.39x

Higher debt load relative to assets than 47% of similar nonprofits.

2021 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.45x

Higher debt load relative to revenue than 34% of similar nonprofits.

2021 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2021

Net Margin

91st percentile

28%

Higher net margin than 91% of similar nonprofits.

2021 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

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

2021 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2021

Asset Growth

96th percentile

69%

Faster asset growth than 96% of similar nonprofits.

2021 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

98th percentile

99%

Faster revenue growth than 98% of similar nonprofits.

2021 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,567,772

Up $638,453 (+69%) from 2020

Net Assets

Up

$959,159

Up $373,314 (+64%) from 2020

Liabilities

Up

$608,613

Up $265,139 (+77%) from 2020

Revenue

Up

$1,339,584

Up $666,879 (+99%) from 2020

Expenses

Up

$966,270

Up $292,462 (+43%) from 2020

Net Income

Up

$373,314

Up $374,417 (+33945%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $541,771Liabilities 2011: $21,426Net Assets 2011: $520,3452011Assets 2012: $548,865Liabilities 2012: $120,977Net Assets 2012: $427,8882012Assets 2013: $595,181Liabilities 2013: $167,143Net Assets 2013: $428,0382013Assets 2014: $557,625Liabilities 2014: $156,072Net Assets 2014: $401,5532014Assets 2015: $542,100Liabilities 2015: $96,868Net Assets 2015: $445,2322015Assets 2016: $663,432Liabilities 2016: $138,430Net Assets 2016: $525,0022016Assets 2017: $666,456Liabilities 2017: $100,071Net Assets 2017: $566,3852017Assets 2018: $678,793Liabilities 2018: $101,363Net Assets 2018: $577,4302018Assets 2019: $818,021Liabilities 2019: $231,073Net Assets 2019: $586,9482019Assets 2020: $929,319Liabilities 2020: $343,474Net Assets 2020: $585,8452020Assets 2021: $1,567,772Liabilities 2021: $608,613Net Assets 2021: $959,1592021Assets 2022: $1,826,939Liabilities 2022: $602,038Net Assets 2022: $1,224,9012022Assets 2023: $1,869,554Liabilities 2023: $627,667Net Assets 2023: $1,241,8872023Assets 2024: $1,678,923Liabilities 2024: $574,047Net Assets 2024: $1,104,8762024

Highlighted filing

2021

Assets$1,567,772
Liabilities$608,613
Net Assets$959,159

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $920,0262011Expenses 2012: $858,6272012Revenue 2013: $836,944Expenses 2013: $836,794Net Income 2013: $1502013Revenue 2014: $782,772Expenses 2014: $809,257Net Income 2014: -$26,4852014Revenue 2015: $877,922Expenses 2015: $834,243Net Income 2015: $43,6792015Revenue 2016: $935,837Expenses 2016: $856,067Net Income 2016: $79,7702016Revenue 2017: $873,943Expenses 2017: $832,560Net Income 2017: $41,3832017Revenue 2018: $993,035Expenses 2018: $981,990Net Income 2018: $11,0452018Revenue 2019: $1,065,376Expenses 2019: $1,055,858Net Income 2019: $9,5182019Revenue 2020: $672,705Expenses 2020: $673,808Net Income 2020: -$1,1032020Revenue 2021: $1,339,584Expenses 2021: $966,270Net Income 2021: $373,3142021Revenue 2022: $1,492,379Expenses 2022: $1,226,637Net Income 2022: $265,7422022Revenue 2023: $1,366,941Expenses 2023: $1,349,955Net Income 2023: $16,9862023Revenue 2024: $1,483,384Expenses 2024: $1,620,395Net Income 2024: -$137,0112024

Highlighted filing

2021

Revenue$1,339,584
Expenses$966,270
Net Income$373,314
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 6, 2022
Return Version
2021v4.0
Gross Receipts
$5,398,787
Mission and Program Overview

Mission

Athletic promotion and social club which serves its members

Athletic promotion and social club which serves its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$403,844$1,130,351▲ $726,507
Land, Buildings, and Equipment, Net$364,133$380,181▲ $16,048
Accounts Receivable$114,197--
Inventories for Sale or Use$37,245$47,340▲ $10,095
Cash and Non-Interest-Bearing Accounts$9,900$9,900→ $0
Total Assets$929,319$1,567,772▲ $638,453
Liabilities
Unsecured Notes Loans Payable$149,900$349,900▲ $200,000
Mortgage Notes Payable Secured by Investment Property$153,006$191,400▲ $38,394
Other Liabilities$31,225$50,817▲ $19,592
Accounts Payable and Accrued Expenses$9,343$16,496▲ $7,153
Total Liabilities$343,474$608,613▲ $265,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$585,845$959,159▲ $373,314
Total Net Assets Fund Balance$585,845$959,159▲ $373,314
Total Liabilities and Net Assets / Fund Balance$929,319$1,567,772▲ $638,453

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$296,958$874,894$1,171,852
Equipment$59,632$714,515$774,147
Leasehold Improvements-$47,410$47,410
Land$23,591-$23,591
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tyler ChronisterPresident
Dwight AchenbachDirector
Michael MessersmithDirector
Michael SenftDirector
John SmithSecretary
Richard E Crone IiiTreasurer
Ryan BarnettVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$79,460
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,260,124
Change in Net Assets
$373,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$579,871
Other Expenses$386,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$460,518--$460,518
Payroll Taxes$70,713--$70,713
Occupancy$69,455--$69,455
All Other Expenses$51,370--$51,370
Depreciation Depletion$50,775--$50,775
Current Officers, Directors, Trustees, and Key Employees$48,640--$48,640
Other Expenses$22,659--$22,659
Insurance$20,240--$20,240
Fees for Services Accounting$12,665--$12,665
Interest$8,113--$8,113
Information Technology$7,620--$7,620
Office Expenses$6,846--$6,846
Advertising$929--$929
Fees for Services Legal$275--$275
Total Functional Expenses$966,270$0$0$966,270
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,943,372
Gaming Direct Expenses$1,638,267
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues - Varied$50,817
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is a non-stock corporation with members.

Form 990, Page 6, Part VI, Line 7A

The members elect the officers of the governing body.

Form 990, Page 6, Part VI, Line 7B

In the event of dissolution or modification of by-laws, members have a right to ratify the decision of the governing body.

Form 990, Page 6, Part VI, Line 11B

The organization has the officers review the form 990 before it is filed with the irs.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest issues are currently discussed at board meetings.

Form 990, Page 6, Part VI, Line 15A

Officer and employee compensation requires board approval.

Form 990, Page 6, Part VI, Line 15B

Officer and employee compensation requires board approval.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Viking Athletic Association
EIN
23-1183636
Phone
7178543229
Address
318 N ADAMS STREET, YORK, PA 17404-3213

Signing Officer

Name
Tyler Chronister
Title
President
Phone
7178543229
Signed
2022-07-06

Organization Details

Principal Officer
Tyler Chronister
Formed
1934
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
56
Volunteers
25

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
55 WETZEL DR STE 1, HANOVER, PA 17331
Preparer
Christopher J Distefano CPA
Phone
7176375915
Raw XML Appendix392 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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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01547163
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01638267
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01943372
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01943372
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0305105
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt091104
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt091104
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0SHERRY GROVE
IRS990ScheduleG/GamingManagerServicesProvTxt0SUPERVISE FUNDS/DISTRIBUTE PULL TICKETS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt09418
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt058582
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0SHERRY GROVE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0318 N ADAMS STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0YORK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd017404
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt07,828
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleG/ThirdPartyPersonNm0PENNSYLVANIA LOTTERY
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt01200 FULLING MILL ROAD SUITE 2
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0MIDDLETOWN
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd017057
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-STOCK CORPORATION WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE OFFICERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN THE EVENT OF DISSOLUTION OR MODIFICATION OF BY-LAWS, MEMBERS HAVE A RIGHT TO RATIFY THE DECISION OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS THE OFFICERS REVIEW THE FORM 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST ISSUES ARE CURRENTLY DISCUSSED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICER AND EMPLOYEE COMPENSATION REQUIRES BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICER AND EMPLOYEE COMPENSATION REQUIRES BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0929319
IRS990/TotalAssetsEOYAmt01567772
IRS990/TotalAssetsGrp/BOYAmt0929319
IRS990/TotalAssetsGrp/EOYAmt01567772
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt079460
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0966270
IRS990/TotalFunctionalExpensesGrp/TotalAmt0966270
IRS990/TotalGrossUBIAmt036592
IRS990/TotalLiabilitiesBOYAmt0343474
IRS990/TotalLiabilitiesEOYAmt0608613
IRS990/TotalLiabilitiesGrp/BOYAmt0343474
IRS990/TotalLiabilitiesGrp/EOYAmt0608613
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0585845
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0959159
IRS990/TotalProgramServiceExpensesAmt0966270
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01223532
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01339584
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt036592
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0929319
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01567772
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0149900
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0349900
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0318 N ADAMS STREET
IRS990/USAddress/CityNm0YORK
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017404
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.VIKINGAA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TYLER CHRONISTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07178543229
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIKING ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VIKI
ReturnHeader/Filer/EIN0231183636
ReturnHeader/Filer/PhoneNum07178543229
ReturnHeader/Filer/USAddress/AddressLine1Txt0318 N ADAMS STREET
ReturnHeader/Filer/USAddress/CityNm0YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0174043213
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0520783935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH ELLIOTT KEARNS & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 WETZEL DR STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HANOVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017331
ReturnHeader/PreparerPersonGrp/PhoneNum07176375915
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER J DISTEFANO CPA
ReturnHeader/ReturnTs02022-08-02T09:35:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TYLER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHRONISTER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.57$1.10$1.48$1.62$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.87$0.63$1.24$1.37$1.35$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.83$0.60$1.22$1.49$1.23$0.27
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.61$0.96$1.34$0.97$0.37
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.34$0.59$0.67$0.67$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.23$0.59$1.07$1.06$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.10$0.58$0.99$0.98$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.10$0.57$0.87$0.83$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.14$0.53$0.94$0.86$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.10$0.45$0.88$0.83$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.16$0.40$0.78$0.81$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.17$0.43$0.84$0.84$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.12$0.43$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.02$0.52$0.92