Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Columbia Athletic Association Inc.
990EZ • Fiscal year 2016 • EIN 47-1274953
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.25x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Balance Sheet
Assets
Down$80,554
Down $15,636 (-16%) from 2015
Net Assets
Down$60,179
Down $26,011 (-30%) from 2015
Liabilities
Up$20,375
Up $10,375 (+104%) from 2015
Revenue And Expenses
Revenue
Down$3,843
Down $49,336 (-93%) from 2015
Expenses
Up$29,854
Up $12,271 (+70%) from 2015
Net Income
Down-$26,011
Down $61,607 (-173%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- May 10, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $3,843
Mission and Program Overview
Mission
The columbia athletic association is organized to provide baseball and softball teams with high quality leagues, tournaments, and fields. All revenues are returned to the facilities in order to provide some of the finest fields in our area.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE COLUMBIA ATHLETIC ASSOCIATION HAS PROVIDED HIGH QUALITY LEAGUES, TOURNAMENTS, AND FIELDS. | $0 | $29,854 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JESSICA WHALEY | President | - | $0 | - | - |
| MARK ROHR | Vice President/Secretary | - | $0 | - | - |
| DAVE BERNHARD | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Columbia Athletic Association Inc
- EIN
- 47-1274953
- Phone
- 6186232403
- Address
- PO BOX 167, COLUMBIA, IL 62236
Signing Officer
- Name
- Daniel B Voelkel
- Title
- President
- Phone
- 6186232403
- Signed
- 2017-05-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kerber Eck & Braeckel Llp
- Address
- ONE MEMORIAL DRIVE STE 900, ST LOUIS, MO 63102-2439
- Preparer
- Nickolas J Graff CPA
- Phone
- 3142316232
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 27,107.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: management and general expense. Amount: 2,571. Description: taxes and licenses. Amount: 15. Total to form 990-ez, line 16: 2,586.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 84,686. End of year amount: 77,954.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: due to columbia khoury league. Beg. Of year amount: 10,000. End of year amount: 20,375.”
Form 4562
“Columbia athletic association, inc. Hereby elects, pursuant to the irc sec. 168(f)(1), to exlcude the following property placed in service in the tax year ending december 31, 2016 from the provisions of irc sec. 168, and instead to depreciate the property by way of the method indicated for each property. See attached form 4562. Description of property: 7 year property depreciation method: macrs depreciable basis: $ 20,375”
Raw XML Appendix147 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVE BERNHARD |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6182816900 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 250 COLUMBIA TOWN CENTRE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 62236 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 11504 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2600 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -26011 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 161 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 96190 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 80554 |
| IRS990EZ/GrossReceiptsAmt | 0 | 3843 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 86190 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 60179 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 86190 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 60179 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 27107 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JESSICA WHALEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK ROHR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVE BERNHARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT/SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 84686 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 77954 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2586 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE COLUMBIA ATHLETIC ASSOCIATION IS ORGANIZED TO PROVIDE BASEBALL AND SOFTBALL TEAMS WITH HIGH QUALITY LEAGUES, TOURNAMENTS, AND FIELDS. ALL REVENUES ARE RETURNED TO THE FACILITIES IN ORDER TO PROVIDE SOME OF THE FINEST FIELDS IN OUR AREA. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 3843 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE COLUMBIA ATHLETIC ASSOCIATION HAS PROVIDED HIGH QUALITY LEAGUES, TOURNAMENTS, AND FIELDS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 29854 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 10000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 20375 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 29854 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 29854 |
| IRS990EZ/TotalRevenueAmt | 0 | 3843 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.COLUMBIAATHLETICASSOCIATION.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 3843 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 53179 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 55525 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 112547 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 112547 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 3843 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 53179 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 55525 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 112547 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 112547 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DEPRECIATION. AMOUNT: 27,107. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: MANAGEMENT AND GENERAL EXPENSE. AMOUNT: 2,571. DESCRIPTION: TAXES AND LICENSES. AMOUNT: 15. TOTAL TO FORM 990-EZ, LINE 16: 2,586. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 84,686. END OF YEAR AMOUNT: 77,954. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DUE TO COLUMBIA KHOURY LEAGUE. BEG. OF YEAR AMOUNT: 10,000. END OF YEAR AMOUNT: 20,375. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COLUMBIA ATHLETIC ASSOCIATION, INC. HEREBY ELECTS, PURSUANT TO THE IRC SEC. 168(F)(1), TO EXLCUDE THE FOLLOWING PROPERTY PLACED IN SERVICE IN THE TAX YEAR ENDING DECEMBER 31, 2016 FROM THE PROVISIONS OF IRC SEC. 168, AND INSTEAD TO DEPRECIATE THE PROPERTY BY WAY OF THE METHOD INDICATED FOR EACH PROPERTY. SEE ATTACHED FORM 4562. DESCRIPTION OF PROPERTY: 7 YEAR PROPERTY DEPRECIATION METHOD: MACRS DEPRECIABLE BASIS: $ 20,375 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 4562 |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL B VOELKEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6186232403 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-05-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COLUMBIA ATHLETIC ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COLU |
| ReturnHeader/Filer/EIN | 0 | 471274953 |
| ReturnHeader/Filer/PhoneNum | 0 | 6186232403 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 167 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 62236 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 467B90180D82BE86F8CB63AEFCE0C4A64EC16A2D |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | EC218AF1E7989A820FAE5DCB2B09EFD374716A7A |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 38.104.162.34 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-05-10 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 11:05:55 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 430352985 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KERBER ECK & BRAECKEL LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | ONE MEMORIAL DRIVE STE 900 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ST LOUIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 631022439 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3142316232 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICKOLAS J GRAFF CPA |
| ReturnHeader/ReturnTs | 0 | 2017-06-05T12:43:44-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $80,554
- Liabilities
- $20,375
- Net assets
- $60,179
- Revenue
- $3,843
- Expenses
- $29,854
- Net income
- -$26,011