Civic Intelligence

St. Peters Athletic Association Corporation

990 • Fiscal year 2019 • EIN 43-1133004

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 15, 2020

5252 Mexico Road Ste 170Saint Peters, MO 63376-1647

(636) 397-3149

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.15x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

36th percentile

-1.9%

Higher net margin than 36% 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

40th percentile

-2.2%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

63rd percentile

10%

Faster revenue growth than 63% of similar nonprofits.

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

Assets

Down

$329,371

Down $7,369 (-2.2%) from 2018

Net Assets

Down

$279,635

Down $7,506 (-2.6%) from 2018

Liabilities

Up

$49,736

Up $137 (+0.3%) from 2018

Revenue

Up

$401,704

Up $38,095 (+10%) from 2018

Expenses

Up

$409,210

Up $16,338 (+4.2%) from 2018

Net Income

Up

-$7,506

Up $21,757 (+74%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $385,273Liabilities 2010: $1,242Net Assets 2010: $384,0312010Assets 2011: $389,244Liabilities 2011: $390Net Assets 2011: $388,8542011Assets 2012: $405,759Liabilities 2012: $140Net Assets 2012: $405,6192012Assets 2013: $514,260Liabilities 2013: $83,647Net Assets 2013: $430,6132013Assets 2014: $490,857Liabilities 2014: $67,460Net Assets 2014: $423,3972014Assets 2015: $510,398Liabilities 2015: $129,446Net Assets 2015: $380,9522015Assets 2016: $429,069Liabilities 2016: $105,329Net Assets 2016: $323,7402016Assets 2017: $371,608Liabilities 2017: $55,204Net Assets 2017: $316,4042017Assets 2018: $336,740Liabilities 2018: $49,599Net Assets 2018: $287,1412018Assets 2019: $329,371Liabilities 2019: $49,736Net Assets 2019: $279,6352019Assets 2020: $464,607Liabilities 2020: $103,747Net Assets 2020: $360,8602020Assets 2021: $528,662Liabilities 2021: $101,519Net Assets 2021: $427,1432021Assets 2022: $900,507Liabilities 2022: $409,876Net Assets 2022: $490,6312022Assets 2023: $953,980Liabilities 2023: $397,891Net Assets 2023: $556,0892023Assets 2024: $913,901Liabilities 2024: $333,007Net Assets 2024: $580,8942024

Highlighted filing

2019

Assets$329,371
Liabilities$49,736
Net Assets$279,635

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $461,2052010Expenses 2011: $389,2682011Expenses 2012: $393,0562012Revenue 2013: $450,867Expenses 2013: $425,873Net Income 2013: $24,9942013Revenue 2014: $503,001Expenses 2014: $510,217Net Income 2014: -$7,2162014Revenue 2015: $458,451Expenses 2015: $500,896Net Income 2015: -$42,4452015Revenue 2016: $439,000Expenses 2016: $496,212Net Income 2016: -$57,2122016Revenue 2017: $431,548Expenses 2017: $438,884Net Income 2017: -$7,3362017Revenue 2018: $363,609Expenses 2018: $392,872Net Income 2018: -$29,2632018Revenue 2019: $401,704Expenses 2019: $409,210Net Income 2019: -$7,5062019Revenue 2020: $481,439Expenses 2020: $400,214Net Income 2020: $81,2252020Revenue 2021: $586,097Expenses 2021: $519,814Net Income 2021: $66,2832021Revenue 2022: $626,211Expenses 2022: $568,180Net Income 2022: $58,0312022Revenue 2023: $756,113Expenses 2023: $685,096Net Income 2023: $71,0172023Revenue 2024: $718,715Expenses 2024: $693,910Net Income 2024: $24,8052024

Highlighted filing

2019

Revenue$401,704
Expenses$409,210
Net Income-$7,506
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 15, 2020
Return Version
2019v5.1
Gross Receipts
$478,646
Mission and Program Overview

Mission

To educate in the field of athletics and to promote good sportsmanship. To provide, construct, develop, acquire, operate and maintain facilities and lease or own equipment for the promotion of amateur athletics of all kinds for the benefit of the participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$252,080$225,516▼ $26,564
Savings and Temporary Cash Investments$70,308$70,357▲ $49
Cash and Non-Interest-Bearing Accounts$14,352$33,498▲ $19,146
Total Assets$336,740$329,371▼ $7,369
Liabilities
Deferred Revenue$15,080$32,157▲ $17,077
Other Liabilities$34,519$17,579▼ $16,940
Total Liabilities$49,599$49,736▲ $137
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$287,141$279,635▼ $7,506
Total Net Assets Fund Balance$287,141$279,635▼ $7,506
Total Liabilities and Net Assets / Fund Balance$336,740$329,371▼ $7,369

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$119,178$400,879-
Land$93,524--
Equipment$12,814$126,165-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron TaylorPast President
Rick RenoPresident
Mike SerinoVice President
Deanne WoodsmallBoard Member
Don BakerBoard Member
John AebischerBoard Member
Maddy HodgesBoard Member
Ron MierekBoard Member
David TurnerSecretary
Mike GilmoreTreasury
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$316,693
Investment Income
$49
Other Revenue
$84,962
Change in Net Assets
$-7,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$265,777
Other Expenses$143,433
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,159$36,133-$198,292
Current Officers, Directors, Trustees, and Key Employees$39,791$8,867-$48,658
Depreciation Depletion$28,734$261-$28,995
Payroll Taxes$15,396$3,431-$18,827
Other Expenses$13,488--$13,488
Insurance$10,613$2,365-$12,978
All Other Expenses$11,536$394-$11,930
Occupancy$5,906$702-$6,608
Office Expenses$3,874$863-$4,737
Advertising$2,133--$2,133
Conferences and Meetings$936$208-$1,144
Fees for Services Accounting$777$173-$950
Total Functional Expenses$355,813$53,397$0$409,210
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Relocate Field 91$6,424
Reserve for Driveway Gate Work$4,940
Reserve for 91 Slab and Dugout$2,880
Reserve for Temp Replacement Fence$2,669
Federal Payroll Taxes$494
State Payroll Taxes$172
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 governing body review Part VI line 11

Prior to filing form 990, if time allows, the governing body looks over form 990. If no time is available to look over prior to filing, the return is then filed and looked over by the governing body.

Governing documents etc available to public Part VI line 19

All of the governing documents are available upon request or inspection at the office. The by-laws are posted on the website.

Filing and Contact Details

Filer

Filer Name
St Peters Athletic Association
EIN
43-1133004
Address
5252 MEXICO ROAD STE 170, SAINT PETERS, MO 63376-1647

Signing Officer

Name
Rick Reno
Title
President
Phone
6369260829
Signed
2020-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Reno
Formed
1972
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
7
Employees
102
Volunteers
2,000

Preparer

Firm
Alliance Tax and Accounting
Address
5055 HIGHWAY N SUITE 110, COTTLEVILLE, MO 63304
Preparer
Robert Woodsmall
Phone
6364770829
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IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1COMMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc2TOURNAMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc3PRACTICE LOT RENTAL
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORSHIPFENCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0285446
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38741
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0285446
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt051
IRS990/PYOtherExpensesAmt0144985
IRS990/PYOtherRevenueAmt068525
IRS990/PYProgramServiceRevenueAmt0295033
IRS990/PYRevenuesLessExpensesAmt0-29263
IRS990/PYSalariesCompEmpBnftPaidAmt0247887
IRS990/PYTotalExpensesAmt0392872
IRS990/PYTotalRevenueAmt0363609
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7506
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0384207
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070308
IRS990/SavingsAndTempCashInvstGrp/EOYAmt070357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0317279
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0295277
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0345258
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0366250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0321577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01645641
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0161368
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0152147
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0169397
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0178020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0235221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0896153
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt037
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0221
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02773
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02773
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99880
IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal509Amt02541794
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0478647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0447424
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0514655
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0544270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0556798
IRS990ScheduleA/Total509Grp/TotalAmt02541794
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0478696
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0447475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0514688
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0544321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0559608
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02544788
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt012814
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0126165
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0138979
IRS990ScheduleD/LandGrp/BookValueAmt093524
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt093524
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0119178
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0400879
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0520057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0494
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34940
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42669
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt56424
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RESERVE FOR 91 SLAB AND DUGOUT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RESERVE FOR DRIVEWAY GATE WORK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4RESERVE FOR TEMP REPLACEMENT FENCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5RESERVE FOR RELOCATE FIELD 91
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0225516
IRS990ScheduleD/TotalLiabilityAmt017579
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RON TAYLOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PAST PRESIDENT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING FORM 990, IF TIME ALLOWS, THE GOVERNING BODY LOOKS OVER FORM 990. IF NO TIME IS AVAILABLE TO LOOK OVER PRIOR TO FILING, THE RETURN IS THEN FILED AND LOOKED OVER BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OF THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST OR INSPECTION AT THE OFFICE. THE BY-LAWS ARE POSTED ON THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0336740
IRS990/TotalAssetsEOYAmt0329371
IRS990/TotalAssetsGrp/BOYAmt0336740
IRS990/TotalAssetsGrp/EOYAmt0329371
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0102
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.14$3.33$5.81$7.19$6.94$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.54$3.98$5.56$7.56$6.85$0.71
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.01$4.10$4.91$6.26$5.68$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$1.02$4.27$5.86$5.20$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$1.04$3.61$4.81$4.00$0.81
2019Detailed filing. Detailed filing data is available for this year.$3.29$0.50$2.80$4.02$4.09$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.50$2.87$3.64$3.93$0.29
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.55$3.16$4.32$4.39$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$1.05$3.24$4.39$4.96$0.57
2015Detailed filing. Detailed filing data is available for this year.$5.10$1.29$3.81$4.58$5.01$0.42
2014Detailed filing. Detailed filing data is available for this year.$4.91$0.67$4.23$5.03$5.10$0.07
2013Detailed filing. Detailed filing data is available for this year.$5.14$0.84$4.31$4.51$4.26$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.00$4.06$3.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.00$3.89$3.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.01$3.84$4.61