Civic Intelligence

Avon Junior Athletic Association Inc.

990 • Fiscal year 2016 • EIN 23-7100351

Nov 01, 2015 to Oct 31, 2016 • Filed on Aug 13, 2018

6319 East US Highway 36 Suite 210Avon, IN 46123

(317) 839-5480

Siviq Scores

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

Liabilities / Assets

79th percentile

0.37x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.23x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

28th percentile

-5.4%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$37,500

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$435,763

No earlier filing loaded for comparison.

Net Assets

$275,582

No earlier filing loaded for comparison.

Liabilities

$160,181

No earlier filing loaded for comparison.

Revenue

$687,524

No earlier filing loaded for comparison.

Expenses

$724,477

No earlier filing loaded for comparison.

Net Income

-$36,953

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $435,763Liabilities 2016: $160,181Net Assets 2016: $275,5822016Assets 2017: $437,844Liabilities 2017: $179,151Net Assets 2017: $258,6932017Assets 2018: $322,325Liabilities 2018: $89,239Net Assets 2018: $233,0862018Assets 2019: $289,583Liabilities 2019: $63,045Net Assets 2019: $226,5382019Assets 2020: $301,610Liabilities 2020: $214,120Net Assets 2020: $87,4902020Assets 2021: $324,932Liabilities 2021: $185,559Net Assets 2021: $139,3732021Assets 2022: $315,869Liabilities 2022: $190,451Net Assets 2022: $125,4182022

Highlighted filing

2016

Assets$435,763
Liabilities$160,181
Net Assets$275,582

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $687,524Expenses 2016: $724,477Net Income 2016: -$36,9532016Revenue 2017: $706,142Expenses 2017: $723,031Net Income 2017: -$16,8892017Revenue 2018: $823,948Expenses 2018: $850,155Net Income 2018: -$26,2072018Revenue 2019: $870,487Expenses 2019: $877,035Net Income 2019: -$6,5482019Revenue 2020: $684,895Expenses 2020: $818,919Net Income 2020: -$134,0242020Revenue 2021: $875,417Expenses 2021: $823,534Net Income 2021: $51,8832021Revenue 2022: $869,771Expenses 2022: $883,726Net Income 2022: -$13,9552022

Highlighted filing

2016

Revenue$687,524
Expenses$724,477
Net Income-$36,953
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Aug 13, 2018
Return Version
2015v3.0
Gross Receipts
$769,476
Mission and Program Overview

Mission

The Avon Junior Athletic Association's mission is to foster the development of avon community youth while encouraging growth and teamwork, effort, sportsmanship and character by offering diverse and high-quality athletic programming and instruction

To foster the development of avon community youth while encouraging growth and teamwork, effort, sportsmanship and character by offering diverse and high-quality athletic programming and instruction

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$235,151$318,981▲ $83,830
Land, Buildings, and Equipment, Net$70,811$68,831▼ $1,980
Cash and Non-Interest-Bearing Accounts$69,663$43,146▼ $26,517
Prepaid Expenses and Deferred Charges$18,750$4,805▼ $13,945
Accounts Receivable$3,580--
Total Assets$397,955$435,763▲ $37,808
Liabilities
Deferred Revenue$63,607$116,413▲ $52,806
Accounts Payable and Accrued Expenses$21,813$43,768▲ $21,955
Total Liabilities$85,420$160,181▲ $74,761
Net Assets / Fund Balance
Unrestricted Net Assets$312,535$275,582▼ $36,953
Total Net Assets Fund Balance$312,535$275,582▼ $36,953
Total Liabilities and Net Assets / Fund Balance$397,955$435,763▲ $37,808

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,576$386,953$391,529
Buildings$16,748$42,085$58,833
Land$47,507-$47,507
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amanda BabinecExecutive DirectorFT$37,500$37,500

Board Members and Trustees

NameTitle
Bryan BellPresident
Brandon Falbeat Large Member
Brittany Longat Large Member
Craig Emswellerat Large Member
Dale Lewisat Large Member
Elisabeth EdwardsAt Large Member
Cheryl DunchakSecretary
John DemerlyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$103,192
Program Service Revenue
$481,740
Investment Income
$7,706
Other Revenue
$94,886
All Other Contributions
$103,192
Change in Net Assets
$-36,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$562,344
Salaries, Compensation, and Employee Benefits$162,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,160--$107,160
All Other Expenses$55,966$17,758-$73,724
Fees for Services Other$70,515--$70,515
Occupancy$38,179--$38,179
Current Officers, Directors, Trustees, and Key Employees-$37,500-$37,500
Insurance-$31,915-$31,915
Other Expenses$20,749$18,184-$18,184
Payroll Taxes$17,473--$17,473
Office Expenses$165$15,314-$15,479
Fees for Services Legal-$14,287-$14,287
Depreciation Depletion-$7,684-$7,684
Information Technology-$3,376-$3,376
Advertising-$685-$685
Travel$504$96-$600
Interest-$68-$68
Total Functional Expenses$577,610$146,867$0$724,477
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$155,259
Fundraising Direct Expenses$81,952
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Trash Bags$40,574$40,574$39,568$1,006
ABC Teams$16,810$16,810$7,685$9,125
Total Events$155,259$155,259$81,952$73,307
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 4

The bylaws were amended and restarted in April 2016. The only significant change from the original bylaws was the creation of commissioners, advisory board, and committees. The duties of each are as follows: Commissioners: A Board of Commissioners shall be created, appointing one or more individuals as a Commissioner for each sport. A Director of Sports Programming, who shall serve as Chair of the Board of Commissioners and sit on the Board of Directors as a liaison between the Board of Directors and the Board of Commissioners, shall be appointed by the President of the Board. There shall be no fewer than one Commissioner appointed for each sport. The Commissioners are free to appoint individuals as necessary to provide services to members in each sport, as well as to provide rules and officials for same. Commissioners shall further make recommendations to the Board, but the Board shall have final authority, particularly as it pertains to budgetary concerns and finances of the Corporation. Commissioners shall each have one (1) vote on each matter presented for the Board of Commissioner's consideration, but shall have no vote on any matters presented for the Corporation's consideration. Advisory Board: The Advisory Board shall be a forum for its constituent members to provide information and advice to the Board of Directors on matters of concern to the Advisory Board. The Advisory Board members shall serve solely as consultants to the Board, and shall have no vote on any matters presented for the Corporation's consideration. There shall be no limit to the number of individuals who may serve on the Advisory Board. Committees: The Board may, as the Board deems necessary or desirable to further the purposes of the Corporation, create committees on an ad hoc or continuing basis to assist with furthering the Mission, Vision, Objections and Policies and Procedures of the Corporation. Each such committee shall consist of not less than two (2) committee members. At least one (1) committee member of each committee shall be a Director, but other members need not be Directors. When such committees are created, their members shall collectively possess and exercise such authority as is granted or delegated to them by the Board, and they shall continue to exist for as long as necessary. A majority of the members of a committee constitutes a quorum. Each committee shall report regularly to the Board of Directors.

Form 990, Part VI, Section B, line 11

The association provides a copy of the 990 to the president, vice president, secretary, and the executive director for review. The return is filed after the these individuials review the return.

Form 990, Part VI, Section B, line 12C

All volunteer officers and employed staff are required to sign a conflict of interest disclosure statement on a yearly basis. In addition, should a potential conflict of interest develop after the disclosure statement is signed, the officer or staff should report the conflict of interest to the president of the association.

Form 990, Part VI, Section C, line 19

governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Avon Junior Athletic Association Inc
EIN
23-7100351
Phone
3178395480
Address
6319 East US Highway 36 Suite 210, Avon, IN 46123

Signing Officer

Name
Jarod Turner
Title
Executive Director
Phone
3178395480
Signed
2018-08-13
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
50

Preparer

Firm
Blue & Co LLC
Address
12800 N Meridian Street Suite 400, Carmel, IN 46032
Preparer
Angela N Crawford CPA
Phone
3178488920
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Program Supplies: Program service expenses 14,376. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,376. Camps Expense: Program service expenses 11,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,540. Misc. Admin Expenses: Program service expenses 0. Management and general expenses 9,919. Fundraising expenses 0. Total expenses 9,919. Trophies and Awards: Program service expenses 9,899. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,899. Other Program Expenses: Program service expenses 9,507. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,507. Indy Hoops: Program service expenses 5,550. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,550. Sports Equipment: Program service expenses 4,094. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,094. Family Day Expenses: Program service expenses 0. Management and general expenses 3,066. Fundraising expenses 0. Total expenses 3,066. Community Relations: Program service expenses 0. Management and general expenses 2,539. Fundraising expenses 0. Total expenses 2,539. Contributions/Gifts: Program service expenses 0. Management and general expenses 2,234. Fundraising expenses 0. Total expenses 2,234. Contributions: Program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0563381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0432975
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The bylaws were amended and restarted in April 2016. The only significant change from the original bylaws was the creation of commissioners, advisory board, and committees. The duties of each are as follows: Commissioners: A Board of Commissioners shall be created, appointing one or more individuals as a Commissioner for each sport. A Director of Sports Programming, who shall serve as Chair of the Board of Commissioners and sit on the Board of Directors as a liaison between the Board of Directors and the Board of Commissioners, shall be appointed by the President of the Board. There shall be no fewer than one Commissioner appointed for each sport. The Commissioners are free to appoint individuals as necessary to provide services to members in each sport, as well as to provide rules and officials for same. Commissioners shall further make recommendations to the Board, but the Board shall have final authority, particularly as it pertains to budgetary concerns and finances of the Corporation. Commissioners shall each have one (1) vote on each matter presented for the Board of Commissioner's consideration, but shall have no vote on any matters presented for the Corporation's consideration. Advisory Board: The Advisory Board shall be a forum for its constituent members to provide information and advice to the Board of Directors on matters of concern to the Advisory Board. The Advisory Board members shall serve solely as consultants to the Board, and shall have no vote on any matters presented for the Corporation's consideration. There shall be no limit to the number of individuals who may serve on the Advisory Board. Committees: The Board may, as the Board deems necessary or desirable to further the purposes of the Corporation, create committees on an ad hoc or continuing basis to assist with furthering the Mission, Vision, Objections and Policies and Procedures of the Corporation. Each such committee shall consist of not less than two (2) committee members. At least one (1) committee member of each committee shall be a Director, but other members need not be Directors. When such committees are created, their members shall collectively possess and exercise such authority as is granted or delegated to them by the Board, and they shall continue to exist for as long as necessary. A majority of the members of a committee constitutes a quorum. Each committee shall report regularly to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The association provides a copy of the 990 to the president, vice president, secretary, and the executive director for review. The return is filed after the these individuials review the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All volunteer officers and employed staff are required to sign a conflict of interest disclosure statement on a yearly basis. In addition, should a potential conflict of interest develop after the disclosure statement is signed, the officer or staff should report the conflict of interest to the president of the association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3governing documents and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Program Supplies: Program service expenses 14,376. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,376. Camps Expense: Program service expenses 11,540. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,540. Misc. Admin Expenses: Program service expenses 0. Management and general expenses 9,919. Fundraising expenses 0. Total expenses 9,919. Trophies and Awards: Program service expenses 9,899. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,899. Other Program Expenses: Program service expenses 9,507. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,507. Indy Hoops: Program service expenses 5,550. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,550. Sports Equipment: Program service expenses 4,094. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,094. Family Day Expenses: Program service expenses 0. Management and general expenses 3,066. Fundraising expenses 0. Total expenses 3,066. Community Relations: Program service expenses 0. Management and general expenses 2,539. Fundraising expenses 0. Total expenses 2,539. Contributions/Gifts: Program service expenses 0. Management and general expenses 2,234. Fundraising expenses 0. Total expenses 2,234. Contributions: Program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 24e
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IRS990/USAddress/AddressLine1Txt06319 East US Highway 36 Suite 210

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