Civic Intelligence

Georgia Middle School Athletic Association Inc.

990EZ • Fiscal year 2017 • EIN 27-2617361

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization ProfileWWW.GMSAA.NET
114 Town Park Dr Ste 400Kennesaw, GA 30144

(678) 819-5337

Siviq Scores

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

Liabilities / Assets

97th percentile

1.78x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.91x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

10th percentile

-36%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

64th percentile

12%

Faster asset growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

-2.1%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$68,203

Up $7,094 (+12%) from 2016

Net Assets

Down

-$53,463

Down $47,953 (-870%) from 2016

Liabilities

Up

$121,666

Up $55,047 (+83%) from 2016

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin10th percentile

Revenue

Down

$134,347

Down $2,848 (-2.1%) from 2016

Expenses

Up

$182,299

Up $26,650 (+17%) from 2016

Net Income

Down

-$47,952

Down $29,498 (-160%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$400K$200K$0-$200KAssets 2016: $61,109Liabilities 2016: $66,619Net Assets 2016: -$5,5102016Assets 2017: $68,203Liabilities 2017: $121,666Net Assets 2017: -$53,4632017Assets 2018: $40,440Liabilities 2018: $111,741Net Assets 2018: -$71,3012018Assets 2019: $115,275Liabilities 2019: $214,641Net Assets 2019: -$99,3662019Assets 2020: $151,142Liabilities 2020: $251,941Net Assets 2020: -$100,7992020Assets 2021: $7,311Liabilities 2021: $156,343Net Assets 2021: -$149,0322021Assets 2022: $51,248Liabilities 2022: $140,107Net Assets 2022: -$88,8592022Assets 2023: $40,829Liabilities 2023: $213,893Net Assets 2023: -$173,0642023Assets 2024: $18,126Liabilities 2024: $166,196Net Assets 2024: -$148,0702024

Highlighted filing

2017

Assets$68,203
Liabilities$121,666
Net Assets-$53,463
Open 2017 Filing

Operations Trend

Revenue Growth44th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $137,195Expenses 2016: $155,649Net Income 2016: -$18,4542016Revenue 2017: $134,347Expenses 2017: $182,299Net Income 2017: -$47,9522017Revenue 2018: $377,668Expenses 2018: $395,506Net Income 2018: -$17,8382018Revenue 2019: $335,620Expenses 2019: $363,685Net Income 2019: -$28,0652019Revenue 2020: $338,394Expenses 2020: $339,827Net Income 2020: -$1,4332020Revenue 2021: $341,461Expenses 2021: $389,694Net Income 2021: -$48,2332021Revenue 2022: $592,774Expenses 2022: $532,601Net Income 2022: $60,1732022Revenue 2023: $498,061Expenses 2023: $582,266Net Income 2023: -$84,2052023Revenue 2024: $589,645Expenses 2024: $564,651Net Income 2024: $24,9942024

Highlighted filing

2017

Revenue$134,347
Expenses$182,299
Net Income-$47,952
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$134,347
Mission and Program Overview

Mission

To offer the ability for our youth to compete within an athletic framework that allows them to compete at a level that emphasizes sportsmanship and competitiveness.

Program Services

DescriptionGrantsExpenses
COORDINATED AND MANAGED A FALL FOOTBALL LEAGUE AND SPRING LACROSSE LEAGUE FOR MIDDLE SCHOOL AGED INDIVIDUALS.-$177,034
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICK KAVADELLASTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Georgia Middle School Athletic
EIN
27-2617361
Address
114 TOWN PARK DR STE 400, KENNESAW, GA 30144

Signing Officer

Name
Nick Kavadellas
Title
Treasurer
Signed
2018-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Burns and Herring LLC
Address
PO BOX 3398, GAINESVILLE, GA 30503
Preparer
E Chase Herring CPA
Phone
7705368204
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 4,971 travel 1,899 insurance 25,731 uniforms 12,480 trophies 13,446 badges expense 1,355 program service expenses 18,479 bank fees 49 background checks 14,745 referees 61,488 total 154,643”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 13,839 84,660 kick off classic fund 52,780 37,006”

Form 990-ez, Part III

“To offer the ability for our youth to compete within an athletic framework that allows them to compete at a level that emphasizes sportsmanship and competitiveness.”

Raw XML Appendix132 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0NICK KAVADELLAS
IRS990EZ/BooksInCareOfDetail/PhoneNum06788195337
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0114 TOWN PARK DR STE 400
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KENNESAW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030144
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061108
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt068203
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-47952
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt027656
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt061108
IRS990EZ/Form990TotalAssetsGrp/EOYAmt068203
IRS990EZ/GrossReceiptsAmt0134347
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt081535
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-5511
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-53463
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-5511
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-53463
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NICK KAVADELLAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0154643
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OFFER THE ABILITY FOR OUR YOUTH TO COMPETE WITHIN AN ATHLETIC FRAMEWORK THAT ALLOWS THEM TO COMPETE AT A LEVEL THAT EMPHASIZES SPORTSMANSHIP AND COMPETITIVENESS.
IRS990EZ/ProgramServiceRevenueAmt052812
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0177034
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt066619
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0121666
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0182299
IRS990EZ/TotalProgramServiceExpensesAmt0177034
IRS990EZ/TotalRevenueAmt0134347
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.GMSAA.NET
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0134347
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0135195
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0153199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt037417
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0104093
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0564251
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0577751
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0134347
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0137195
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0154199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt037417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0114593
IRS990ScheduleA/Total509Grp/TotalAmt0577751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0134347
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0137195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0154199
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt037417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0114593
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0577751
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 4,971 TRAVEL 1,899 INSURANCE 25,731 UNIFORMS 12,480 TROPHIES 13,446 BADGES EXPENSE 1,355 PROGRAM SERVICE EXPENSES 18,479 BANK FEES 49 BACKGROUND CHECKS 14,745 REFEREES 61,488 TOTAL 154,643
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNSECURED NOTES AND LOANS PAYABLE 13,839 84,660 KICK OFF CLASSIC FUND 52,780 37,006
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO OFFER THE ABILITY FOR OUR YOUTH TO COMPETE WITHIN AN ATHLETIC FRAMEWORK THAT ALLOWS THEM TO COMPETE AT A LEVEL THAT EMPHASIZES SPORTSMANSHIP AND COMPETITIVENESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0NICK KAVADELLAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GEORGIA MIDDLE SCHOOL ATHLETIC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GEOR
ReturnHeader/Filer/EIN0272617361
ReturnHeader/Filer/USAddress/AddressLine1Txt0114 TOWN PARK DR STE 400
ReturnHeader/Filer/USAddress/CityNm0KENNESAW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.54.138.250
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:14:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453951281
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURNS AND HERRING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3398
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAINESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030503
ReturnHeader/PreparerPersonGrp/PhoneNum07705368204
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0E CHASE HERRING CPA
ReturnHeader/ReturnTs02018-11-15T17:14:28-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,203
Liabilities
$121,666
Net assets
-$53,463
Revenue
$134,347
Expenses
$182,299
Net income
-$47,952
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.18$1.66$1.48$5.90$5.65$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.41$2.14$1.73$4.98$5.82$0.84
2022Detailed filing. Detailed filing data is available for this year.$0.51$1.40$0.89$5.93$5.33$0.60
2021Detailed filing. Detailed filing data is available for this year.$0.07$1.56$1.49$3.41$3.90$0.48
2020Detailed filing. Detailed filing data is available for this year.$1.51$2.52$1.01$3.38$3.40$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.15$2.15$0.99$3.36$3.64$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.40$1.12$0.71$3.78$3.96$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.68$1.22$0.53$1.34$1.82$0.48
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.67$0.06$1.37$1.56$0.18