Civic Intelligence

Arnold Athletic Association

990 • Fiscal year 2019 • EIN 43-1028785

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 29, 2020

P O Box 104Arnold, MO 63010-0104

(636) 296-7474

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

55th percentile

5.6%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

79th percentile

$6,500

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

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

Asset Growth

66th percentile

14%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-26%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$65,647

Up $8,138 (+14%) from 2018

Net Assets

Up

$65,647

Up $8,138 (+14%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$146,095

Down $50,877 (-26%) from 2018

Expenses

Down

$137,957

Down $81,731 (-37%) from 2018

Net Income

Up

$8,138

Up $30,854 (+136%) from 2018

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $83,736Liabilities 2010: $0Net Assets 2010: $83,7362010Assets 2011: $66,838Liabilities 2011: $0Net Assets 2011: $66,8382011Assets 2012: $62,701Liabilities 2012: $0Net Assets 2012: $62,7012012Assets 2013: $55,654Liabilities 2013: $0Net Assets 2013: $55,6542013Assets 2014: $56,145Liabilities 2014: $0Net Assets 2014: $56,1452014Assets 2015: $54,044Liabilities 2015: $0Net Assets 2015: $54,0442015Assets 2016: $94,040Liabilities 2016: $6,300Net Assets 2016: $87,7402016Assets 2017: $85,225Liabilities 2017: $5,000Net Assets 2017: $80,2252017Assets 2018: $57,509Liabilities 2018: $0Net Assets 2018: $57,5092018Assets 2019: $65,647Liabilities 2019: $0Net Assets 2019: $65,6472019Assets 2020: $121,756Liabilities 2020: $0Net Assets 2020: $121,7562020Assets 2021: $81,218Liabilities 2021: $0Net Assets 2021: $81,2182021Assets 2022: $56,418Liabilities 2022: $0Net Assets 2022: $56,4182022Assets 2023: $42,900Liabilities 2023: $0Net Assets 2023: $42,9002023Assets 2024: $37,117Liabilities 2024: $0Net Assets 2024: $37,1172024

Highlighted filing

2019

Assets$65,647
Liabilities$0
Net Assets$65,647

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $194,9602010Expenses 2011: $251,4892011Expenses 2012: $209,8972012Revenue 2013: $210,595Expenses 2013: $217,646Net Income 2013: -$7,0512013Revenue 2014: $224,325Expenses 2014: $223,834Net Income 2014: $4912014Revenue 2015: $237,571Expenses 2015: $239,672Net Income 2015: -$2,1012015Revenue 2016: $247,381Expenses 2016: $213,685Net Income 2016: $33,6962016Revenue 2017: $228,464Expenses 2017: $235,979Net Income 2017: -$7,5152017Revenue 2018: $196,972Expenses 2018: $219,688Net Income 2018: -$22,7162018Revenue 2019: $146,095Expenses 2019: $137,957Net Income 2019: $8,1382019Revenue 2020: $230,430Expenses 2020: $174,321Net Income 2020: $56,1092020Revenue 2021: $148,836Expenses 2021: $189,374Net Income 2021: -$40,5382021Revenue 2022: $137,675Expenses 2022: $162,475Net Income 2022: -$24,8002022Revenue 2023: $186,287Expenses 2023: $199,805Net Income 2023: -$13,5182023Revenue 2024: $189,600Expenses 2024: $195,383Net Income 2024: -$5,7832024

Highlighted filing

2019

Revenue$146,095
Expenses$137,957
Net Income$8,138
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 29, 2020
Return Version
2019v5.0
Gross Receipts
$207,261
Mission and Program Overview

Mission

Arnold athletic association's main purpose is to promote positive youth development through structured baseball and softball activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,270$33,008▲ $13,738
Land, Buildings, and Equipment, Net$38,239$32,639▼ $5,600
Total Assets$57,509$65,647▲ $8,138
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$57,509$65,647▲ $8,138
Total Net Assets Fund Balance$57,509$65,647▲ $8,138
Total Liabilities and Net Assets / Fund Balance$57,509$65,647▲ $8,138

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$15,858$39,265$55,123
Other Land Buildings$16,767$20,536$37,303
Equipment$14$22,836$22,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacy GrindellPresidentPT$6,500$6,500
John MoroneyChief of UmpPT$3,600$3,600
Deena SimpsonVice PresidePT$2,400$2,400
John GrindellTreasurerPT$2,400$2,400
Ron EthridgeBoys CommissPT$1,500$1,500
James PalmerField ManagePT$1,200$1,200
Jessica CampbellT-ball CommiPT$875$875

Board Members and Trustees

NameTitle
Dawn TurnboughConcession L
Scott SimpsonEquipment Mg
Dani WaggonerGirls Commis
Kristie PalmerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$13,750
Program Service Revenue
$70,868
Investment Income
$0
Other Revenue
$61,477
All Other Contributions
$750
Change in Net Assets
$8,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,282
Salaries, Compensation, and Employee Benefits$21,675
Total Fundraising Expense$2,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$39,989--$39,989
Current Officers, Directors, Trustees, and Key Employees$10,438$8,037-$18,475
Occupancy$10,977$1,309-$12,286
Insurance$4,827$1,207-$6,034
Depreciation Depletion$5,600--$5,600
Comp Disqual Persons$1,650$1,550-$3,200
Office Expenses$2,748$316$42$3,106
All Other Expenses$1,960$1,126-$3,086
Other Expenses$2,100-$2,000$2,000
Conferences and Meetings$497$1,491-$1,988
Fees for Services Accounting-$1,110-$1,110
Advertising$290$290$290$870
Information Technology$87$17$6$110
Total Functional Expenses$119,166$16,453$2,338$137,957
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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

John grindell stacy grindell treasurer commissioner husband/wfife john grindell james grindell treasurer commissioner siblings scott simpson deena simpson equ mgr concession husband/wife

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

The year end financial reports are approved by the board before sending to the certified public accountant for tax preparation. Questions pertaining to accounting, reporting and governance are forwarded to the president, commissioners and treasurer by the cpa during the routine preparation of the return. Once the return is drafted, a copy of the draft is forwarded to the treasurer and president who present the drafted verison of the 990 to the executive board for review. At this time any questions are discussed and resolved. Once all issues are discussed and resolved, the board approves the 990 and returns approval via writing to the cpa so the the final return may be prepared and submitted.

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

All potential conflicts are reviewed by the executive board.

Form 990, Page 6, Part VI, Line 19

Public disclosure documents are availabe via request in person at the athletic association office during the operating season and via written request to the companies post office box anytime. The organization is in the process of making all documents avaiable on its website.

Filing and Contact Details

Filer

Filer Name
Arnold Athletic Association
EIN
43-1028785
Phone
6362967474
Address
P O BOX 104, ARNOLD, MO 63010-0104

Signing Officer

Name
Stacy Grindell
Title
President
Phone
6362967474
Signed
2020-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Grindell
Formed
1960
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
525

Preparer

Firm
David Sivcovich CPA Pc
Address
1855 BOWLES AVE STE 230, FENTON, MO 63026-1900
Preparer
John E Moroney CPA
Phone
6363434511
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are utilized to run the daily operations of the park's concession stand. On average there are 5 volunteers per weekday, and 10 per day on the weekend.

Form 990, Part IX, Line 11G

Umpires 21,971 0 0 field labor 18,018 0 0 total 39,989 0 0

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2251
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt066106
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14511
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2251
IRS990/ProgSrvcAccomActy2Grp/Desc0TO HELP AND PROVIDE FINANCIAL SUPPORT FOR OUR COMMUNITY AND OUR MEMBERSHIP DURING TIMES OF CRISIS AND NEED.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt056750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt070868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0121769
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0158478
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0622326
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0122643
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0154719
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0167581
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0177751
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0622694
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0207261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0278088
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0314634
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0340909
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0160878
IRS990ScheduleA/Total509Grp/TotalAmt01301770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0207261
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0340909
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0160878
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01301770
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt014
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022836
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022850
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015858
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039265
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055123
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016767
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020536
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037303
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032639
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE UTILIZED TO RUN THE DAILY OPERATIONS OF THE PARK'S CONCESSION STAND. ON AVERAGE THERE ARE 5 VOLUNTEERS PER WEEKDAY, AND 10 PER DAY ON THE WEEKEND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOHN GRINDELL STACY GRINDELL TREASURER COMMISSIONER HUSBAND/WFIFE JOHN GRINDELL JAMES GRINDELL TREASURER COMMISSIONER SIBLINGS SCOTT SIMPSON DEENA SIMPSON EQU MGR CONCESSION HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE YEAR END FINANCIAL REPORTS ARE APPROVED BY THE BOARD BEFORE SENDING TO THE CERTIFIED PUBLIC ACCOUNTANT FOR TAX PREPARATION. QUESTIONS PERTAINING TO ACCOUNTING, REPORTING AND GOVERNANCE ARE FORWARDED TO THE PRESIDENT, COMMISSIONERS AND TREASURER BY THE CPA DURING THE ROUTINE PREPARATION OF THE RETURN. ONCE THE RETURN IS DRAFTED, A COPY OF THE DRAFT IS FORWARDED TO THE TREASURER AND PRESIDENT WHO PRESENT THE DRAFTED VERISON OF THE 990 TO THE EXECUTIVE BOARD FOR REVIEW. AT THIS TIME ANY QUESTIONS ARE DISCUSSED AND RESOLVED. ONCE ALL ISSUES ARE DISCUSSED AND RESOLVED, THE BOARD APPROVES THE 990 AND RETURNS APPROVAL VIA WRITING TO THE CPA SO THE THE FINAL RETURN MAY BE PREPARED AND SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC DISCLOSURE DOCUMENTS ARE AVAILABE VIA REQUEST IN PERSON AT THE ATHLETIC ASSOCIATION OFFICE DURING THE OPERATING SEASON AND VIA WRITTEN REQUEST TO THE COMPANIES POST OFFICE BOX ANYTIME. THE ORGANIZATION IS IN THE PROCESS OF MAKING ALL DOCUMENTS AVAIABLE ON ITS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UMPIRES 21,971 0 0 FIELD LABOR 18,018 0 0 TOTAL 39,989 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt065647
IRS990/TotalAssetsGrp/BOYAmt057509
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IRS990/TotalContributionsAmt013750
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02338
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016453
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0119166
IRS990/TotalFunctionalExpensesGrp/TotalAmt0137957
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065647
IRS990/TotalProgramServiceExpensesAmt0119166
IRS990/TotalProgramServiceRevenueAmt070868
IRS990/TotalReportableCompFromOrgAmt018475
IRS990/TotalRevenueGrp/ExclusionAmt061477
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070868
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0146095
IRS990/TotalVolunteersCnt0525
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065647
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WebsiteAddressTxt0WWW.ARNOLDATHLETIC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.00$0.37$1.90$1.95$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$1.86$2.00$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.00$0.56$1.38$1.62$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$1.49$1.89$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$2.30$1.74$0.56
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$1.46$1.38$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$1.97$2.20$0.23
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.05$0.80$2.28$2.36$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.06$0.88$2.47$2.14$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$2.38$2.40$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.24$2.24$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.11$2.18$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$2.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$2.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.00$0.84$1.95