Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Atlanta Track Club Foundation Inc
EIN 35-2724418 • 501(c)3 • Atlanta, GA
Profile
Type 1 supporting organization of atlanta track club. Responsible for fundraising, charitable contributions and capital projects. The organization's initial activity will be to raise funding to construct, open and maintain an indoor center to serve as a running and fitness hub for atlanta and a community center for the residents of grove park. Once the indoor center opens, 70% of the foundation's efforts will be to support and enhance the atlanta track club, inc. And 30% will provide support to organizations in atlanta that support health and fitness.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
6.45x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 112.9% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Balance Sheet
Assets
Down$130,640
Down $41,068 (-24%) from 2023
Liabilities
Up$842,047
Up $188,239 (+29%) from 2023
Net Assets
Down-$711,407
Down $229,307 (-48%) from 2023
Revenue
Down$366,958
Down $26,712 (-6.8%) from 2023
Expenses
Down$598,865
Down $35,614 (-5.6%) from 2023
Net Income
Up-$231,907
Up $8,902 (+3.7%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $130,640
- Liabilities
- $842,047
- Net assets
- -$711,407
- Revenue
- $366,958
- Expenses
- $598,865
- Net income
- -$231,907
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $366,958
Mission and Program Overview
Mission
Fundraising for capital projects
Type i supporting organization of atlanta track club-focuses on annual fundraising initiatives to support community programming, scholarships, and capital projects.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $90,532 | $130,640 | ▲ $40,108 |
| Accounts Receivable | $81,176 | $0 | ▼ $81,176 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Total Assets | $171,708 | $130,640 | ▼ $41,068 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $653,808 | $842,047 | ▲ $188,239 |
| Accounts Payable and Accrued Expenses | $0 | $0 | → $0 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $653,808 | $842,047 | ▲ $188,239 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Net Assets Without Donor Restrictions | $-482,100 | $-711,407 | ▼ $229,307 |
| Total Net Assets Fund Balance | $-482,100 | $-711,407 | ▼ $229,307 |
| Total Liabilities and Net Assets / Fund Balance | $171,708 | $130,640 | ▼ $41,068 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kendyl Moss | President | FT | $157,346 | $13,074 | $170,420 |
| Rich Kenah | CEO | PT | $47,158 | $5,931 | $53,089 |
| Cullen Bryenton | CFO | - | $14,308 | $1,833 | $16,141 |
Board Members and Trustees
| Name | Title |
|---|---|
| Katie Kirkpatrick | Board Chair |
| Gail Devers | Board Member-vice Chair |
| Da'Rel Patterson | Board Member |
| Dan Gordon | Board Member |
| Erika Jolly Brookes | Board Member |
| Julia Emmons | Board Member |
| Mike Anderson | Board Member |
| Tim Hynes | Board Member-treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $302,485
- Program Service Revenue
- $64,473
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $302,485
- Change in Net Assets
- $-231,907
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Total Fundraising Expense | $387,751 |
| Salaries, Compensation, and Employee Benefits | $319,572 |
| Other Expenses | $259,293 |
| Grants and Similar Amounts Paid | $20,000 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | $239,650 | $239,650 |
| Other Expenses | $191,114 | - | - | $191,114 |
| Other Salaries and Wages | - | - | $53,421 | $53,421 |
| Advertising | - | - | $32,637 | $32,637 |
| Fees for Services Other | - | - | $30,000 | $30,000 |
| Payroll Taxes | - | - | $19,198 | $19,198 |
| Grants to Domestic Individuals | $10,000 | - | - | $10,000 |
| Grants to Domestic Orgs | $10,000 | - | - | $10,000 |
| Other Employee Benefits | - | - | $6,635 | $6,635 |
| Office Expenses | - | - | $3,566 | $3,566 |
| Information Technology | - | - | $1,472 | $1,472 |
| Pension Plan Contributions | - | - | $668 | $668 |
| Conferences and Meetings | - | - | $504 | $504 |
| Total Functional Expenses | $211,114 | $0 | $387,751 | $598,865 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Emory University | Atlanta, GA | 501(c)3 | Research | $10,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Atlanta Track Club Inc | $842,047 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
PART VI, LINE 7A
“The Directors shall be appointed by the ATC Board of Directors or its designee(s) and consist of (1) the chairperson of the ATC Board of Directors; (2) the Vice Chair/chair-elect of the ATC Board of Directors; (3) the treasurer of the ATC Board of Directors; and (4) remaining directors selected by the ATC Executive Committee ("at-large Directors"). At-large Directors need to have demonstrated an interest in running and walking, philanthropic activities, and community relations. The Board may elect to increase the number of at-large Directors up to a total of twelve (12) Directors by a two-thirds (2/3) majority vote of the Board. Upon creation of a new Board seat, additional at-large Directors will be selected by the ATC Executive Committee and then appointed by the ATC Board of Directors. In addition to the voting Directors, the ATC Executive Director and Director of Community Relations and Development shall be ex-officio members of the Board, with rights to attend and participate in any Board meeting but no rights to vote on decisions presented to the Board.”
Part VI, Line 11A
“After a thorough review by the finance committee, a copy of the final draft 990 is submitted to the full board of directors for its review. After the review process, the 990 is finalized and filed with the irs.”
Part VI, Line 12C
“The organization's conflict of interest policy covers board of directors and officers. Each affected individual must sign a disclosure statement on a minimum of an annual basis and an amendment whenever a conflict arises. The governance committee serves as the review committee to determine whether conflicts exist with respect to the board members and officers. The executive director serves as the reviewer for the employees. If a conflict arises, it's examined promptly and said person will be prohibited from participating in the governing body's deliberations and decisions in the transaction where the conflict exists.”
Part VI, Line 15A and B
“Atlanta track club foundation, inc. Does not pay compensation directly. Officers kendyl moss, rich kenah and cullen bryenton receive compensation from a related organization, atlanta track club, inc. And a portion of their compensation is allocated to the foundation based on time spent. . Compensation is approved by the executive committee seving as the compensation committee for atlanta track club inc. No members of this committee have a conflict of interest with respect to the compensation arrangement at issue. Data was used as comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. The committee adopted and approved a detailed policy for the ceo's compensation review.”
Part VI, Line 19
“Governing documents, conflict of interest policy and financial statements are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Atlanta Track Club Foundation Inc
- EIN
- 35-2724418
- In Care Of
- % CULLEN BRYENTON
- Phone
- 4042319064
- Address
- 201 ARMOUR DRIVE NE, ATLANTA, GA 30324
Signing Officer
- Name
- Rich Kenah
- Title
- CEO
- Phone
- 4042319064
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Rich Kenah
- Formed
- 2021
- Legal Domicile
- Ga
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Smith & Howard Advisory LLC
- Address
- 271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
- Preparer
- Marc a Azar
- Phone
- 4048746244
Supplemental Narrative
Additional Explanations
Part V, Line 1
“All forms w-2 for compensation for officers are issued by atlanta track club, inc. Ein 58-1367422”
Part XI, Line 9
“2,600 Intercompany Transaction between Related Entity.”
Financial Statement Notes
Part X, Line 2
“Atlanta track club, inc. (atc) has been granted nonprofit status by the irs under section 501(c)(3) of the internal revenue code. Therefore, atc is exempt from federal income taxes on the excess of its revenues over its expenses. This exemption provides that donors may deduct contributions to atc as provided by section 170 of the internal revenue code. . Further, atc has been found not to be a private foundation under the irs code section 509(a)(1) and accordingly, atc is subject to a tax only on unrelated business income. No income or excise taxes are applicable to the periods ended december 31, 2024 or 2023. . Atlanta track club properties, llc (atcp) is organized as a single-member limited liability company and is treated as a disregarded entity for tax reporting purposes. Accordingly, no provision or liability for income taxes is included in the accompanying consolidated financial statements. . Atlanta track club foundation inc. (atcf) is organized as a 501(c)(3) and is treated as a supporting organization of atc that files a separate return for tax reporting purposes. Atcf is exempt from federal income taxes on the excess of its revenues over its expenses. This exemption provides that donors may deduct contributions to atcf as provided by section 170 of the internal revenue code. . The organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the organization takes meet the definition of an uncertain tax position under the income taxes topic of the financial accounting standards codification. The organization believes it is no longer subject to tax examinations for tax years ending before december 31, 2021.”
Raw XML AppendixShowing 400 of 600 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 81176 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TYPE I SUPPORTING ORGANIZATION OF ATLANTA TRACK CLUB-FOCUSES ON ANNUAL FUNDRAISING INITIATIVES TO SUPPORT COMMUNITY PROGRAMMING, SCHOLARSHIPS, AND CAPITAL PROJECTS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 32637 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 32637 |
| IRS990/AllOtherContributionsAmt | 0 | 302485 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CULLEN BRYENTON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4042319064 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 ARMOUR DRIVE NE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30324 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 90532 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 130640 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 239650 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 239650 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 504 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 504 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 302485 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 20000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 259293 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 64473 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -231907 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 319572 |
| IRS990/CYTotalExpensesAmt | 0 | 598865 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 387751 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 366958 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Youth Programs: The Foundation raises funds for the Atlanta Track Club's youth-based initiatives to suPport community programming, greatest need, and annual scholarship programs. Atlanta Track Club is dedicated to inspiring and engaging Atlanta area youth to make better lifestyle choices and become active through the sport of running. Together with the community, Atlanta Track Club is committed to fighting the childhood obesity epidemic, through the Kilometer Kids youth running program. Founded in 2007, Kilometer Kids has impacted more than 34,000 young people in metro Atlanta and beyond. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 201114 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 30000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 30000 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 32.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 36.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 39.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 32090 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 12930 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 20480 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICH KENAH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KENDYL MOSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CULLEN BRYENTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KATIE KIRKPATRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GAIL DEVERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Tim Hynes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MIKE ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ERIKA JOLLY BROOKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JULIA EMMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Da'Rel Patterson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAN GORDON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 47158 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 157346 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 14308 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 335052 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 15638 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 148550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER-VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2021 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 10000 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 10000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 10000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 10000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 10000 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 366958 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 1472 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1472 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TYPE 1 SUPPORTING ORGANIZATION OF ATLANTA TRACK CLUB. RESPONSIBLE FOR FUNDRAISING, CHARITABLE CONTRIBUTIONS AND CAPITAL PROJECTS. THE ORGANIZATION'S INITIAL ACTIVITY WILL BE TO RAISE FUNDING TO CONSTRUCT, OPEN AND MAINTAIN AN INDOOR CENTER TO SERVE AS A RUNNING AND FITNESS HUB FOR ATLANTA AND A COMMUNITY CENTER FOR THE RESIDENTS OF GROVE PARK. ONCE THE INDOOR CENTER OPENS, 70% OF THE FOUNDATION'S EFFORTS WILL BE TO SUPPORT AND ENHANCE THE ATLANTA TRACK CLUB, INC. AND 30% WILL PROVIDE SUPPORT TO ORGANIZATIONS IN ATLANTA THAT SUPPORT HEALTH AND FITNESS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -482100 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -711407 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -482100 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -711407 |
| IRS990/NoncashContributionsAmt | 0 | 2529 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 3566 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3566 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 2600 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6635 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6635 |
| IRS990/OtherExpensesGrp/Desc | 0 | YOUTH PROGRAMS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 191114 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 191114 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 653808 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 842047 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 53421 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 53421 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 19198 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19198 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 668 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 668 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICH KENAH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RACE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 64473 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 64473 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Endurance Cardio Data Registry Grant: The Foundation provided a $10,000 grant to Emory for the Endurance Cardio Data Registry. This grant by the Foundation was made possible by a grant from the Southern Co Charitable Foundation. The Atlanta Track Club and Emory Sports Cardiology continue to be involved in research promoting the cardiovascular health in Masters athletes to study disparities and the CV health of Masters athletes. This project is studying the impact of self-identified race and social determinants of health on CV phenotypes in a mixed cohort of Black and White women and men Masters athletes. The goal is to recruit and study ~240 athletes over the coming 1-3 years to complete this study. This study includes questionnaires, basic blood tests, and non-invasive cardiovascular testing (vascular function, echocardiography, and a coronary calcium score.) ATC Foundation funding supports the acquisition of these study tests. Key Participants include athletes aged between 40-65 years-old with no prior cardiac history and overall lower cardiac risk, who must be engaged in high levels of exercise (includes prior endurance competitions and regular high amounts of exercise per week.) |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 10000 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 10000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 367849 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 35000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 192869 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 25821 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -240809 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 406610 |
| IRS990/PYTotalExpensesAmt | 0 | 634479 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 393670 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -231907 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 64473 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 581367422 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 191114 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | ATLANTA TRACK CLUB INC |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 191114 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 842047 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO ATLANTA TRACK CLUB INC |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ATLANTA TRACK CLUB, INC. (ATC) HAS BEEN GRANTED NONPROFIT STATUS BY THE IRS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, ATC IS EXEMPT FROM FEDERAL INCOME TAXES ON THE EXCESS OF ITS REVENUES OVER ITS EXPENSES. THIS EXEMPTION PROVIDES THAT DONORS MAY DEDUCT CONTRIBUTIONS TO ATC AS PROVIDED BY SECTION 170 OF THE INTERNAL REVENUE CODE. . FURTHER, ATC HAS BEEN FOUND NOT TO BE A PRIVATE FOUNDATION UNDER THE IRS CODE SECTION 509(A)(1) AND ACCORDINGLY, ATC IS SUBJECT TO A TAX ONLY ON UNRELATED BUSINESS INCOME. NO INCOME OR EXCISE TAXES ARE APPLICABLE TO THE PERIODS ENDED DECEMBER 31, 2024 OR 2023. . ATLANTA TRACK CLUB PROPERTIES, LLC (ATCP) IS ORGANIZED AS A SINGLE-MEMBER LIMITED LIABILITY COMPANY AND IS TREATED AS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. . ATLANTA TRACK CLUB FOUNDATION INC. (ATCF) IS ORGANIZED AS A 501(C)(3) AND IS TREATED AS A SUPPORTING ORGANIZATION OF ATC THAT FILES A SEPARATE RETURN FOR TAX REPORTING PURPOSES. ATCF IS EXEMPT FROM FEDERAL INCOME TAXES ON THE EXCESS OF ITS REVENUES OVER ITS EXPENSES. THIS EXEMPTION PROVIDES THAT DONORS MAY DEDUCT CONTRIBUTIONS TO ATCF AS PROVIDED BY SECTION 170 OF THE INTERNAL REVENUE CODE. . THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE DECEMBER 31, 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 842047 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 10000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIP |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 2 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 10000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | RESEARCH |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | EMORY UNIVERSITY |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 455550340 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1762 CLIFTON AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | ATLANTA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 30655 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Grant funding was received by the Foundation for a specific research project being conducted by Emory University, therefore the funding was provided to Emory University. The individual responsible for overseeing the study at Emory provides semi-annual updates to the Foundation's Board of Directors on the status and progress of the project. SCHOLARSHIP FUNDS ARE PAID DIRECTLY TO THE COLLEGE/UNIVERSITY OF THE WINNERS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.