Civic Intelligence

Pop Warner Little Scholars Inc

990 • Fiscal year 2019 • EIN 23-7344487

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 16, 2020

PO Box 340Dracut, MA 01826

(978) 697-9065

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

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

Source year 2019

Revenue Growth

Score unavailable

No value available

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

Source year 2019

Assets

Down

$43,816

Down $26,904 (-38%) from 2013

Net Assets

Down

$39,541

Down $28,979 (-42%) from 2013

Liabilities

Up

$4,275

Up $2,075 (+94%) from 2013

Revenue

Down

$173,431

Down $4,678 (-2.6%) from 2013

Expenses

Down

$191,373

Down $6,329 (-3.2%) from 2013

Net Income

Up

-$17,942

Up $1,651 (+8.4%) from 2013

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $84,347Liabilities 2011: $9,990Net Assets 2011: $74,3572011Assets 2012: $90,256Liabilities 2012: $5,048Net Assets 2012: $85,2082012Assets 2013: $70,720Liabilities 2013: $2,200Net Assets 2013: $68,5202013Assets 2019: $43,816Liabilities 2019: $4,275Net Assets 2019: $39,5412019Assets 2020: $60,516Liabilities 2020: $34,824Net Assets 2020: $25,6922020Assets 2021: $52,912Liabilities 2021: $4,403Net Assets 2021: $48,5092021Assets 2022: $51,149Liabilities 2022: $4,400Net Assets 2022: $46,7492022Assets 2023: $49,591Liabilities 2023: $0Net Assets 2023: $49,5912023

Highlighted filing

2019

Assets$43,816
Liabilities$4,275
Net Assets$39,541

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $139,2062011Expenses 2012: $199,3252012Revenue 2013: $178,109Expenses 2013: $197,702Net Income 2013: -$19,5932013Revenue 2019: $173,431Expenses 2019: $191,373Net Income 2019: -$17,9422019Revenue 2020: $10,796Expenses 2020: $28,537Net Income 2020: -$17,7412020Revenue 2021: $202,628Expenses 2021: $181,413Net Income 2021: $21,2152021Revenue 2022: $177,582Expenses 2022: $172,724Net Income 2022: $4,8582022Revenue 2023: $162,221Expenses 2023: $193,360Net Income 2023: -$31,1392023

Highlighted filing

2019

Revenue$173,431
Expenses$191,373
Net Income-$17,942
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 16, 2020
Return Version
2019v5.0
Gross Receipts
$189,761
Mission and Program Overview

Mission

The general objectives of dracut pop warner football are to inspire young men and women, regardless of race, creed, religion or national origin, to practice the ideas of sportsmanship, scholarship, and physical fitness. Dracut pop warner strives to make the game "fun" for all boys and girls. Our program stresses learning lessons of value far beyond the average youth organization, such as self-discipline, teamwork, concentration, friendship, leadership, and good sportsmanship. Dracut pop warner football/cheerleading coaches and board members are very dedicated to the goals and philosophies that have been set.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$48,095$26,591▼ $21,504
Cash and Non-Interest-Bearing Accounts$11,533$14,895▲ $3,362
Total Assets$59,628$43,816▼ $15,812
Other Assets Total-$2,330-
Liabilities
Other Liabilities$9,300$4,275▼ $5,025
Total Liabilities$9,300$4,275▼ $5,025
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,328$39,541▼ $10,787
Total Net Assets Fund Balance$50,328$39,541▼ $10,787
Total Liabilities and Net Assets / Fund Balance$59,628$43,816▼ $15,812

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,812$2,812
Other Assets Org$2,330--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,425
Program Service Revenue
$157,999
Investment Income
$1,362
Other Revenue
$9,645
All Other Contributions
$4,425
Change in Net Assets
$-17,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,873
Total Fundraising Expense$27,657
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$17,543-$27,657$17,543
All Other Expenses$9,440$1,098-$10,538
Fees for Services Accounting-$8,175-$8,175
Office Expenses-$4,956-$4,956
Insurance$3,873--$3,873
Grants to Domestic Individuals$2,500--$2,500
Total Functional Expenses$149,487$14,229$27,657$191,373
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,975
Fundraising Direct Expenses$16,330
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$18,398$18,398$11,472$6,926
Snack Shack$7,577$7,577$3,071$4,506
Total Events$25,975$25,975$16,330$9,645
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$4,275
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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 2

Tara forestell greg forestell director director married spouses

Form 990, Page 6, Part VI, Line 8B

No separate committee has the authority to act in place of the board of directors.

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

The organization's policy is to have the president and treasurer review the return with the outside cpa and then discuss with the governing board at next board meeting.

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

All members are required to disclose any conflicts of interest. Any identified conflicts are then discussed at board of directors meetings.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Dracut Pop Warner Association Inc
EIN
23-7344487
Phone
9786979065
Address
PO BOX 340, DRACUT, MA 01826

Signing Officer

Name
Marvin Ritchie
Title
Treasurer
Phone
9784530322
Signed
2020-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Marchionda
Formed
1973
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
80

Preparer

Firm
Cain Bourret Jarry & Associates LLC
Address
1595 LAKEVIEW AVENUE, DRACUT, MA 01826
Preparer
Steven R Bourret
Phone
9789571421
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The general objectives of dracut pop warner football are to inspire young men and women, regardless of race, creed, religion or national origin, to practice the ideas of sportsmanship, scholarship, and physical fitness. Dracut pop warner strives to make the game "fun" for all boys and girls. Our program stresses learning lessons of value far beyond the average youth organization, such as self-discipline, teamwork, concentration, friendship, leadership, and good sportsmanship. Dracut pop warner football/cheerleading coaches and board members are very dedicated to the goals and philosophies that have been set.

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from federal and state income taxation under section 501(a) as an organization described in section 501(c)(3) of the internal revenue code and section 830 cmr 63.38t.1 of massachusetts general laws. Since the association is exempt from federal and state income tax liability, no provision is made for current or deferred income tax expenses. The organization is not a private foundation. Only unrelated business income, as defined by section 512(a)(1) of the code, is subject to federal income tax. The association accounts for income taxes in accordance with income tax accounting guidance in fasb asc topic 740, income taxes. Management is not aware of any transactions that would negatively impact the association's tax-exempt status. The preparation of financial statements in conformity with generally accepted accounting principles in the united states of america requires the association to report information regarding its exposure to various tax positions taken by the association. The association has determined whether any tax positions have met the recognition threshold and have measured the association's exposure to those tax positions. Management believes that the association has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Any interest or penalties assessed to the association are recorded in operating expenses. No interest or penalties from any tax authorities were recorded in the accompanying financial statements.

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IRS990/MissionDesc0THE GENERAL OBJECTIVES OF DRACUT POP WARNER FOOTBALL ARE TO INSPIRE YOUNG MEN AND WOMEN, REGARDLESS OF RACE, CREED, RELIGION OR NATIONAL ORIGIN, TO PRACTICE THE IDEAS OF SPORTSMANSHIP, SCHOLARSHIP, AND PHYSICAL FITNESS. DRACUT POP WARNER STRIVES TO MAKE THE GAME "FUN" FOR ALL BOYS AND GIRLS. OUR PROGRAM STRESSES LEARNING LESSONS OF VALUE FAR BEYOND THE AVERAGE YOUTH ORGANIZATION, SUCH AS SELF-DISCIPLINE, TEAMWORK, CONCENTRATION, FRIENDSHIP, LEADERSHIP, AND GOOD SPORTSMANSHIP. DRACUT POP WARNER FOOTBALL/CHEERLEADING COACHES AND BOARD MEMBERS ARE VERY DEDICATED TO THE GOALS AND PHILOSOPHIES THAT HAVE BEEN SET.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 830 CMR 63.38T.1 OF MASSACHUSETTS GENERAL LAWS. SINCE THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSES. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE IN FASB ASC TOPIC 740, INCOME TAXES. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD NEGATIVELY IMPACT THE ASSOCIATION'S TAX-EXEMPT STATUS. THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA REQUIRES THE ASSOCIATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ASSOCIATION. THE ASSOCIATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ASSOCIATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. ANY INTEREST OR PENALTIES ASSESSED TO THE ASSOCIATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM ANY TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GENERAL OBJECTIVES OF DRACUT POP WARNER FOOTBALL ARE TO INSPIRE YOUNG MEN AND WOMEN, REGARDLESS OF RACE, CREED, RELIGION OR NATIONAL ORIGIN, TO PRACTICE THE IDEAS OF SPORTSMANSHIP, SCHOLARSHIP, AND PHYSICAL FITNESS. DRACUT POP WARNER STRIVES TO MAKE THE GAME "FUN" FOR ALL BOYS AND GIRLS. OUR PROGRAM STRESSES LEARNING LESSONS OF VALUE FAR BEYOND THE AVERAGE YOUTH ORGANIZATION, SUCH AS SELF-DISCIPLINE, TEAMWORK, CONCENTRATION, FRIENDSHIP, LEADERSHIP, AND GOOD SPORTSMANSHIP. DRACUT POP WARNER FOOTBALL/CHEERLEADING COACHES AND BOARD MEMBERS ARE VERY DEDICATED TO THE GOALS AND PHILOSOPHIES THAT HAVE BEEN SET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TARA FORESTELL GREG FORESTELL DIRECTOR DIRECTOR MARRIED SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO SEPARATE COMMITTEE HAS THE AUTHORITY TO ACT IN PLACE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S POLICY IS TO HAVE THE PRESIDENT AND TREASURER REVIEW THE RETURN WITH THE OUTSIDE CPA AND THEN DISCUSS WITH THE GOVERNING BOARD AT NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY IDENTIFIED CONFLICTS ARE THEN DISCUSSED AT BOARD OF DIRECTORS MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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