Civic Intelligence

First Shot Foundation

990 • Fiscal year 2023 • EIN 43-2088629

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 17, 2025

Organization ProfileWWW.FIRSTSHOTTN.ORG
1784 W Northfield Blvd Ste 216Murfreesboro, TN 37129

(615) 631-5312

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.76x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

22nd percentile

-17%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$62,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

4th percentile

-84%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$24,587

Down $126,676 (-84%) from 2022

Net Assets

Down

$6,007

Down $142,242 (-96%) from 2022

Liabilities

Up

$18,580

Up $15,566 (+516%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin22nd percentile

Revenue

Up

$336,095

Up $40,673 (+14%) from 2022

Expenses

Up

$392,082

Up $99,289 (+34%) from 2022

Net Income

Down

-$55,987

Down $58,616 (-2230%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2010: $5,187Liabilities 2010: $02010Assets 2012: $8,744Liabilities 2012: $02012Assets 2013: $39,660Liabilities 2013: $02013Assets 2014: $27,608Liabilities 2014: $02014Assets 2015: $69,621Liabilities 2015: $02015Assets 2016: $83,844Liabilities 2016: $02016Assets 2017: $86,656Liabilities 2017: $0Net Assets 2017: $86,6562017Assets 2018: $71,232Liabilities 2018: $0Net Assets 2018: $71,2322018Assets 2019: $69,295Liabilities 2019: $0Net Assets 2019: $69,2952019Assets 2020: $103,680Liabilities 2020: $0Net Assets 2020: $103,6802020Assets 2021: $145,620Liabilities 2021: $0Net Assets 2021: $145,6202021Assets 2022: $151,263Liabilities 2022: $3,014Net Assets 2022: $148,2492022Assets 2023: $24,587Liabilities 2023: $18,580Net Assets 2023: $6,0072023Assets 2024: $13,272Liabilities 2024: $49,530Net Assets 2024: -$36,2582024

Highlighted filing

2023

Assets$24,587
Liabilities$18,580
Net Assets$6,007
Open 2023 Filing

Operations Trend

Revenue Growth60th percentile

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

$400K$200K$0-$200KRevenue 2010: $90,888Expenses 2010: $86,712Net Income 2010: $4,1762010Revenue 2012: $94,903Expenses 2012: $90,286Net Income 2012: $4,6172012Revenue 2013: $114,034Expenses 2013: $83,118Net Income 2013: $30,9162013Revenue 2014: $91,545Expenses 2014: $103,597Net Income 2014: -$12,0522014Revenue 2015: $149,366Expenses 2015: $107,353Net Income 2015: $42,0132015Revenue 2016: $154,771Expenses 2016: $140,548Net Income 2016: $14,2232016Revenue 2017: $122,106Expenses 2017: $119,294Net Income 2017: $2,8122017Revenue 2018: $118,601Expenses 2018: $134,025Net Income 2018: -$15,4242018Revenue 2019: $188,962Expenses 2019: $190,899Net Income 2019: -$1,9372019Revenue 2020: $206,821Expenses 2020: $172,436Net Income 2020: $34,3852020Revenue 2021: $275,688Expenses 2021: $233,748Net Income 2021: $41,9402021Revenue 2022: $295,422Expenses 2022: $292,793Net Income 2022: $2,6292022Revenue 2023: $336,095Expenses 2023: $392,082Net Income 2023: -$55,9872023Revenue 2024: $352,922Expenses 2024: $395,187Net Income 2024: -$42,2652024

Highlighted filing

2023

Revenue$336,095
Expenses$392,082
Net Income-$55,987
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 17, 2025
Return Version
2023v6.0
Gross Receipts
$401,925
Mission and Program Overview

Mission

NONE

To provide an opportunity for all children to excel in a safe environment by emphasizing learning and character development in all aspects of life through various sports clinics and teaching opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$151,263$21,140▼ $130,123
Rtn Earn Endowment Incm Other Fnds$148,249$6,007▼ $142,242
Land, Buildings, and Equipment, Net$0$3,447▲ $3,447
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$151,263$24,587▼ $126,676
Liabilities
Other Liabilities$3,014$18,580▲ $15,566
Total Liabilities$3,014$18,580▲ $15,566
Net Assets / Fund Balance
Total Net Assets Fund Balance$148,249$6,007▼ $142,242
Total Liabilities and Net Assets / Fund Balance$151,263$24,587▼ $126,676

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,447$862$4,309
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Andy HerzerExecutive Director, CFO, TreasurerFT$62,000$62,000

Board Members and Trustees

NameTitle
Dennis PhillipsPresident, Secretary
Scott BolesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$213,851
Program Service Revenue
$86,649
Investment Income
$0
Other Revenue
$35,595
All Other Contributions
$47,522
Change in Net Assets
$-55,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$311,065
Salaries, Compensation, and Employee Benefits$80,687
Total Fundraising Expense$19,783
Grants and Similar Amounts Paid$330
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$100,879$3,500-$104,379
Current Officers, Directors, Trustees, and Key Employees$43,400$12,400$6,200$62,000
Occupancy$33,694$8,424-$42,118
Office Expenses$14,197$3,549-$17,746
Other Employee Benefits$9,761$2,789$1,394$13,944
Advertising$12,086-$1,343$13,429
All Other Expenses$6,185$5,880-$12,065
Travel$11,170--$11,170
Other Expenses$7,041$65,331$10,372$7,041
Payroll Taxes$3,320$949$474$4,743
Insurance$3,401$850-$4,251
Interest-$1,989-$1,989
Depreciation Depletion$690$172-$862
Grants to Domestic Orgs$330--$330
Total Functional Expenses$266,466$105,833$19,783$392,082
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$101,425
Fundraising Direct Expenses$65,830
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sneaker Ball$163,949$62,104$34,361$27,743
Golf Tournament$56,565$21,427$1,350$20,077
Total Events$267,754$101,426$65,830$35,596
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$18,580
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 5

“For the year ended december 31, 2023, the organization discovered a significant diversion of assets totaling $65,331. The diversion was identified on may 13, 2025, and was reported to local law enforcement on the same day. The matter is currently the subject of an active criminal investigation, and it is expected to be presented to the grand jury in january 2026. The organization is cooperating fully with authorities and has implemented additional internal controls to prevent future occurrences. No identifying information regarding the individual involved is included in this disclosure, in accordance with irs instructions.”

Form 990, Part VI, Section B, Line 11B

“Draft provided to board before filing”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
First Shot Basketball Foundation
EIN
43-2088629
Phone
6156315312
Address
1784 W NORTHFIELD BLVD STE 216, MURFREESBORO, TN 37129

Signing Officer

Name
Andy Herzer
Title
Executive Director
Phone
6156315312
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Herzer
Formed
2003
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
45

Preparer

Firm
Dempsey Vantrease & Follis Pllc
Address
630 S CHURCH ST STE 300, MURFREESBORO, TN 37130-9409
Preparer
Kris Parkhurst CPA
Phone
6158936666
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Counselors, teachers, tutoring: program service expenses 100,879. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,879. Admin director: program service expenses 0. Management and general expenses 3,500. Fundraising expenses 0. Total expenses 3,500.”

Form 990 Page 12 Part XI Line 8 Prior Period Adjustments

“The organization identified errors in the prior year balance sheet related to unreconciled bank statements and voided checks. To correct this, the organization recorded a prior period adjustment of $86,255 to beginning net assets as of january 1, 2023. This adjustment is reflected in part xi, line 8.”

Raw XML AppendixShowing 400 of 408 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/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AN OPPORTUNITY FOR ALL CHILDREN TO EXCEL IN A SAFE ENVIRONMENT BY EMPHASIZING LEARNING AND CHARACTER DEVELOPMENT IN ALL ASPECTS OF LIFE THROUGH VARIOUS SPORTS CLINICS AND TEACHING OPPORTUNITIES.
IRS990/AdvertisingGrp/FundraisingAmt01343
IRS990/AdvertisingGrp/ProgramServicesAmt012086
IRS990/AdvertisingGrp/TotalAmt013429
IRS990/AllOtherContributionsAmt047522
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05880
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06185
IRS990/AllOtherExpensesGrp/TotalAmt012065
IRS990/BooksInCareOfDetail/PersonNm0ANDY HERZER
IRS990/BooksInCareOfDetail/PhoneNum06156315312
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01784 W NORTHFIELD BLVD 216
IRS990/BooksInCareOfDetail/USAddress/CityNm0MURFREESBORO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037129
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0151263
IRS990/CashNonInterestBearingGrp/EOYAmt021140
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt06200
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012400
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt043400
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt062000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt0166329
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0213851
IRS990/CYGrantsAndSimilarPaidAmt0330
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0311065
IRS990/CYOtherRevenueAmt035595
IRS990/CYProgramServiceRevenueAmt086649
IRS990/CYRevenuesLessExpensesAmt0-55987
IRS990/CYSalariesCompEmpBnftPaidAmt080687
IRS990/CYTotalExpensesAmt0392082
IRS990/CYTotalFundraisingExpenseAmt019783
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0336095
IRS990/DAFExcessBusinessHoldingsInd00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0172
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0690
IRS990/DepreciationDepletionGrp/TotalAmt0862
IRS990/Desc0TO PROVIDE AN OPPORTUNITY FOR ALL CHILDREN TO EXCEL IN A SAFE ENVIRONMENT BY EMPHASIZING LEARNING AND CHARACTER DEVELOPMENT IN ALL ASPECTS OF LIFE THROUGH VARIOUS SPORTS CLINICS AND TEACHING OPPORTUNITIES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0266466
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03500
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0100879
IRS990/FeesForServicesOtherGrp/TotalAmt0104379
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0ANDY HERZER
IRS990/Form990PartVIISectionAGrp/PersonNm1DENNIS PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT BOLES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt062000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR, CFO, TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT, SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0166329
IRS990/FundraisingDirectExpensesAmt065830
IRS990/FundraisingGrossIncomeAmt0101425
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt0330
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0330
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0330
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0401925
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0850
IRS990/InsuranceGrp/ProgramServicesAmt03401
IRS990/InsuranceGrp/TotalAmt04251
IRS990/InterestGrp/ManagementAndGeneralAmt01989
IRS990/InterestGrp/TotalAmt01989
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0862
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03447
IRS990/LandBldgEquipCostOrOtherBssAmt04309
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd01
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE AN OPPORTUNITY FOR ALL CHILDREN TO EXCEL IN A SAFE ENVIRONMENT BY EMPHASIZING LEARNING AND CHARACTER DEVELOPMENT IN ALL ASPECTS OF LIFE THROUGH VARIOUS SPORTS CLINICS AND TEACHING OPPORTUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0148249
IRS990/NetAssetsOrFundBalancesEOYAmt06007
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt035595
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt035595
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt08424
IRS990/OccupancyGrp/ProgramServicesAmt033694
IRS990/OccupancyGrp/TotalAmt042118
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03549
IRS990/OfficeExpensesGrp/ProgramServicesAmt014197
IRS990/OfficeExpensesGrp/TotalAmt017746
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01394
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02789
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09761
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013944
IRS990/OtherExpensesGrp/Desc0THEFT LOSS
IRS990/OtherExpensesGrp/Desc1PARTICIPANT WEARABLES
IRS990/OtherExpensesGrp/Desc2DONOR RELATIONS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt010372
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt065331
IRS990/OtherExpensesGrp/ProgramServicesAmt020312
IRS990/OtherExpensesGrp/ProgramServicesAmt17041
IRS990/OtherExpensesGrp/TotalAmt065331
IRS990/OtherExpensesGrp/TotalAmt120312
IRS990/OtherExpensesGrp/TotalAmt210372
IRS990/OtherExpensesGrp/TotalAmt37041
IRS990/OtherLiabilitiesGrp/BOYAmt03014
IRS990/OtherLiabilitiesGrp/EOYAmt018580
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0474
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0949
IRS990/PayrollTaxesGrp/ProgramServicesAmt03320
IRS990/PayrollTaxesGrp/TotalAmt04743
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDY HERZER
IRS990/PriorPeriodAdjustmentsAmt0-86255
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt086649
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt086649
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0214405
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0221375
IRS990/PYOtherRevenueAmt017038
IRS990/PYProgramServiceRevenueAmt063979
IRS990/PYRevenuesLessExpensesAmt02629
IRS990/PYSalariesCompEmpBnftPaidAmt071418
IRS990/PYTotalExpensesAmt0292793
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0295422
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-55987
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt086649
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0148249
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06007
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0116892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0214405
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0202406
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0135656
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0122403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0791762
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0285033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0146617
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0128094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0101986
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0118624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0780354
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94850
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01491116
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt081000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt081000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt081000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt081000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0401925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0361022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0330500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0237642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0241027
IRS990ScheduleA/Total509Grp/TotalAmt01572116
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0401925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0361022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0330500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237642
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0241027
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01572116
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03447
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0862
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04309
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03447
IRS990ScheduleD/TotalLiabilityAmt018580
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0166328
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt035138
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0101845
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt029345
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt065830
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SNEAKER BALL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt08708
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt056565
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0163949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt047240
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0267754
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021427
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt062104
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt017895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0101426
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt035596
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt035711
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01350
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt034361
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01690
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt018117
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt01604
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt021411
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION DISCOVERED A SIGNIFICANT DIVERSION OF ASSETS TOTALING $65,331. THE DIVERSION WAS IDENTIFIED ON MAY 13, 2025, AND WAS REPORTED TO LOCAL LAW ENFORCEMENT ON THE SAME DAY. THE MATTER IS CURRENTLY THE SUBJECT OF AN ACTIVE CRIMINAL INVESTIGATION, AND IT IS EXPECTED TO BE PRESENTED TO THE GRAND JURY IN JANUARY 2026. THE ORGANIZATION IS COOPERATING FULLY WITH AUTHORITIES AND HAS IMPLEMENTED ADDITIONAL INTERNAL CONTROLS TO PREVENT FUTURE OCCURRENCES. NO IDENTIFYING INFORMATION REGARDING THE INDIVIDUAL INVOLVED IS INCLUDED IN THIS DISCLOSURE, IN ACCORDANCE WITH IRS INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT PROVIDED TO BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COUNSELORS, TEACHERS, TUTORING: PROGRAM SERVICE EXPENSES 100,879. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,879. ADMIN DIRECTOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IDENTIFIED ERRORS IN THE PRIOR YEAR BALANCE SHEET RELATED TO UNRECONCILED BANK STATEMENTS AND VOIDED CHECKS. TO CORRECT THIS, THE ORGANIZATION RECORDED A PRIOR PERIOD ADJUSTMENT OF $86,255 TO BEGINNING NET ASSETS AS OF JANUARY 1, 2023. THIS ADJUSTMENT IS REFLECTED IN PART XI, LINE 8.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PAGE 12 PART XI LINE 8 PRIOR PERIOD ADJUSTMENTS
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0151263
IRS990/TotalAssetsEOYAmt024587
IRS990/TotalAssetsGrp/BOYAmt0151263
IRS990/TotalAssetsGrp/EOYAmt024587
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0213851
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019783
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105833
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0266466
IRS990/TotalFunctionalExpensesGrp/TotalAmt0392082
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03014
IRS990/TotalLiabilitiesEOYAmt018580
IRS990/TotalLiabilitiesGrp/BOYAmt03014
IRS990/TotalLiabilitiesGrp/EOYAmt018580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148249
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06007
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0266466
IRS990/TotalProgramServiceRevenueAmt086649
IRS990/TotalReportableCompFromOrgAmt062000
IRS990/TotalRevenueGrp/ExclusionAmt035595
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt086649
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0336095
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0151263
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024587
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt011170
IRS990/TravelGrp/TotalAmt011170
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01784 W NORTHFIELD BLVD 216
IRS990/USAddress/CityNm0MURFREESBORO
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037129
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.FIRSTSHOTTN.ORG
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0THE ORGANIZATION'S FORM 990 FOR THE YEAR ENDED DECEMBER 31, 2023, WAS NOT FILED BY THE DUE DATE BECAUSE THE ADMIN DIRECTOR PREVIOUSLY RESPONSIBLE FOR TAX COMPLIANCE MISAPPROPRIATED FUNDS AND FAILED TO FULFILL THEIR FILING DUTIES. THIS MISCONDUCT WAS NOT KNOWN TO THE BOARD UNTIL IT CAME TO LIGHT ON MAY 13, 2025. UPON DISCOVERY, THE BOARD ACTED PROMPTLY BY TERMINATING THE ADMIN DIRECTOR, NOTIFYING LOCAL LAW ENFORCEMENT, ENGAGING A NEW CPA FIRM, AND IMPLEMENTING ADDITIONAL INTERNAL CONTROLS TO PREVENT RECURRENCE AND ENSURE TIMELY FUTURE FILINGS. THE ORGANIZATION HAS A HISTORY OF TIMELY COMPLIANCE AND TOOK IMMEDIATE CORRECTIVE ACTION AS SOON AS THE ISSUE WAS IDENTIFIED. THE LATE FILING WAS NOT DUE TO WILLFUL NEGLECT BUT RESULTED FROM CIRCUMSTANCES BEYOND THE ORGANIZATION'S CONTROL. THE ORGANIZATION RESPECTFULLY REQUESTS ABATEMENT OF THE LATE FILING PENALTY BASED ON REASONABLE CAUSE.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDY HERZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06156315312
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST SHOT BASKETBALL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0432088629
ReturnHeader/Filer/PhoneNum06156315312
ReturnHeader/Filer/USAddress/AddressLine1Txt01784 W NORTHFIELD BLVD STE 216
ReturnHeader/Filer/USAddress/CityNm0MURFREESBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037129
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621736974
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEMPSEY VANTREASE & FOLLIS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0630 S CHURCH ST STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURFREESBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0371309409
ReturnHeader/PreparerPersonGrp/PhoneNum06158936666

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,587
Liabilities
$18,580
Net assets
$6,007
Revenue
$336,095
Expenses
$392,082
Net income
-$55,987
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.13$0.50$0.36$3.53$3.95$0.42
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.19$0.06$3.36$3.92$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$2.95$2.93$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$2.76$2.34$0.42
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$2.07$1.72$0.34
2019Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$1.89$1.91$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$1.19$1.34$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.22$1.19$0.03
2016Summary only. Only limited summary data is available for this year.$0.84$0.00$1.55$1.41$0.14
2015Summary only. Only limited summary data is available for this year.$0.70$0.00$1.49$1.07$0.42
2014Summary only. Only limited summary data is available for this year.$0.28$0.00$0.92$1.04$0.12
2013Summary only. Only limited summary data is available for this year.$0.40$0.00$1.14$0.83$0.31
2012Summary only. Only limited summary data is available for this year.$0.09$0.00$0.95$0.90$0.05
2010Summary only. Only limited summary data is available for this year.$0.05$0.00$0.91$0.87$0.04