Civic Intelligence

Arnold Athletic Association

990 • Fiscal year 2021 • EIN 43-1028785

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 07, 2022

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

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

16th percentile

-27%

Higher net margin than 16% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

80th percentile

$5,800

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

13th percentile

-33%

Faster asset growth than 13% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-35%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$81,218

Down $40,538 (-33%) from 2020

Net Assets

Down

$81,218

Down $40,538 (-33%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$148,836

Down $81,594 (-35%) from 2020

Expenses

Up

$189,374

Up $15,053 (+8.6%) from 2020

Net Income

Down

-$40,538

Down $96,647 (-172%) from 2020

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

2021

Assets$81,218
Liabilities$0
Net Assets$81,218

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

2021

Revenue$148,836
Expenses$189,374
Net Income-$40,538
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 7, 2022
Return Version
2021v4.0
Gross Receipts
$215,897
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$94,482$59,124▼ $35,358
Land, Buildings, and Equipment, Net$27,274$22,094▼ $5,180
Total Assets$121,756$81,218▼ $40,538
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$121,756$81,218▼ $40,538
Total Net Assets Fund Balance$121,756$81,218▼ $40,538
Total Liabilities and Net Assets / Fund Balance$121,756$81,218▼ $40,538

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,183$44,940$55,123
Other Land Buildings$11,911$25,392$37,303
Equipment-$22,850$22,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacy GrindellPresidentPT$5,800$5,800
Deena SimpsonVice PresidePT$4,200$4,200
John GrindellTreasurerPT$2,400$2,400
Sherri SteinmeyerCardinals LiPT$2,000$2,000
Mike CookCheif of UmpPT$1,650$1,650
Ron EthridgeBoys CommissPT$1,500$1,500
Dani WaggonerSecretaryPT$950$950
Jessica CampbellT-ball CommiPT$875$875
Laura ClementsConcession LPT$800$800
Scott SimpsonEquipment MgPT$325$325
Jeff SteinmeyerField ManagePT$250$250
Revenue and Support

Revenue Composition

Contributions and Grants
$4,647
Program Service Revenue
$89,866
Investment Income
$0
Other Revenue
$54,323
All Other Contributions
$4,647
Change in Net Assets
$-40,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,324
Salaries, Compensation, and Employee Benefits$22,700
Grants and Similar Amounts Paid$350
Total Fundraising Expense$12
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$53,386--$53,386
Current Officers, Directors, Trustees, and Key Employees$10,688$10,062-$20,750
Occupancy$10,948$1,298-$12,246
Insurance$8,604$2,151-$10,755
Depreciation Depletion$5,180--$5,180
Conferences and Meetings$827$2,481-$3,308
All Other Expenses$1,737$981-$2,718
Other Expenses$2,113--$2,113
Comp Disqual Persons$1,950--$1,950
Office Expenses$538$1,249$12$1,799
Fees for Services Accounting-$1,254-$1,254
Grants to Domestic Orgs$350--$350
Total Functional Expenses$169,886$19,476$12$189,374
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 president husband/wfife scott simpson deena simpson equ mgr vice preside 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
2022-02-07
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
450

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 27,538 0 0 field labor 25,848 0 0 total 53,386 0 0

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IRS990/PYRevenuesLessExpensesAmt056109
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0167581
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0754885
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044940
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055123
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011911
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOHN GRINDELL STACY GRINDELL TREASURER PRESIDENT HUSBAND/WFIFE SCOTT SIMPSON DEENA SIMPSON EQU MGR VICE PRESIDE 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 27,538 0 0 FIELD LABOR 25,848 0 0 TOTAL 53,386 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169886
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt081218
IRS990/TotalProgramServiceExpensesAmt0169886
IRS990/TotalProgramServiceRevenueAmt089866
IRS990/TotalReportableCompFromOrgAmt020750
IRS990/TotalRevenueGrp/ExclusionAmt054323
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148836
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IRS990/WebsiteAddressTxt0WWW.ARNOLDATHLETIC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STACY GRINDELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06362967474
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARNOLD ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ARNO
ReturnHeader/Filer/EIN0431028785
ReturnHeader/Filer/PhoneNum06362967474
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 104
ReturnHeader/Filer/USAddress/CityNm0ARNOLD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd0630100104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431386397
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID SIVCOVICH CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01855 BOWLES AVE STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FENTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0630261900
ReturnHeader/PreparerPersonGrp/PhoneNum06363434511
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN E MORONEY CPA
ReturnHeader/ReturnTs02022-02-28T14:46:26-06:00

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
2021Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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