Civic Intelligence

Hoover Athletic Association

990 • Fiscal year 2014 • EIN 63-6055372

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 29, 2015

PO Box 360631Birmingham, AL 35236

(205) 444-7785

Siviq Scores

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

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

54th percentile

5.0%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

58th percentile

6.5%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-8.8%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$206,810

Up $12,664 (+6.5%) from 2013

Net Assets

Up

$203,335

Up $15,229 (+8.1%) from 2013

Liabilities

Down

$3,475

Down $2,565 (-42%) from 2013

Revenue

Down

$305,253

Down $29,480 (-8.8%) from 2013

Expenses

Down

$290,024

Down $56,010 (-16%) from 2013

Net Income

Up

$15,229

Up $26,530 (+235%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $194,146Liabilities 2013: $6,040Net Assets 2013: $188,1062013Assets 2014: $206,810Liabilities 2014: $3,475Net Assets 2014: $203,3352014Assets 2015: $189,907Liabilities 2015: $0Net Assets 2015: $189,9072015Assets 2016: $223,489Liabilities 2016: $0Net Assets 2016: $223,4892016Assets 2017: $189,605Liabilities 2017: $0Net Assets 2017: $189,6052017Assets 2018: $192,766Liabilities 2018: $0Net Assets 2018: $192,7662018Assets 2019: $181,341Liabilities 2019: $0Net Assets 2019: $181,3412019Assets 2020: $169,665Liabilities 2020: $0Net Assets 2020: $169,6652020Assets 2021: $205,402Liabilities 2021: $0Net Assets 2021: $205,4022021Assets 2022: $263,264Liabilities 2022: $0Net Assets 2022: $263,2642022Assets 2023: $304,661Liabilities 2023: $3,793Net Assets 2023: $300,8682023Assets 2024: $310,553Liabilities 2024: $0Net Assets 2024: $310,5532024

Highlighted filing

2014

Assets$206,810
Liabilities$3,475
Net Assets$203,335

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $334,733Expenses 2013: $346,034Net Income 2013: -$11,3012013Revenue 2014: $305,253Expenses 2014: $290,024Net Income 2014: $15,2292014Revenue 2015: $298,363Expenses 2015: $311,791Net Income 2015: -$13,4282015Revenue 2016: $360,655Expenses 2016: $327,073Net Income 2016: $33,5822016Revenue 2017: $285,334Expenses 2017: $319,218Net Income 2017: -$33,8842017Revenue 2018: $221,437Expenses 2018: $218,276Net Income 2018: $3,1612018Revenue 2019: $166,280Expenses 2019: $177,705Net Income 2019: -$11,4252019Revenue 2020: $116,813Expenses 2020: $128,489Net Income 2020: -$11,6762020Revenue 2021: $173,565Expenses 2021: $137,828Net Income 2021: $35,7372021Revenue 2022: $235,498Expenses 2022: $177,636Net Income 2022: $57,8622022Revenue 2023: $220,071Expenses 2023: $182,467Net Income 2023: $37,6042023Revenue 2024: $225,924Expenses 2024: $216,239Net Income 2024: $9,6852024

Highlighted filing

2014

Revenue$305,253
Expenses$290,024
Net Income$15,229
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 29, 2015
Return Version
2014v5.0
Gross Receipts
$309,850
Mission and Program Overview

Mission

To promote, assist, advance and strengthen efforts to improve the availability and quality of athletics and related opportunities in the City of Hoover, Alabama, and to specifically aid and assist the city of Hoover Park and Recreation Board, the governing bodies of the City of Hoover and other agencies of the state and local governments, in connection with the development, improvement, and maintenance of parks and recreational facilities, programs, and opportunities.

To promote, assist, advance and strenghten efforts to improve the availability and quality of athletics and related opportunities in the city of hoover, alabama, and to specifically aid and assist the city of hoover park and recreation board, the governing bodies of the city of hoover and other agencies of the state and local governments, in connection with the development, improvement, and maintenance of parks and recreational facilities, programs and opportunities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$193,956$205,970▲ $12,014
Prepaid Expenses and Deferred Charges$190$840▲ $650
Total Assets$194,146$206,810▲ $12,664
Liabilities
Deferred Revenue$6,040$3,475▼ $2,565
Total Liabilities$6,040$3,475▼ $2,565
Net Assets / Fund Balance
Unrestricted Net Assets$188,106$203,335▲ $15,229
Total Net Assets Fund Balance$188,106$203,335▲ $15,229
Total Liabilities and Net Assets / Fund Balance$194,146$206,810▲ $12,664
Compensation and Service Providers

Board Members and Trustees

NameTitle
Casey HughesLadies Auxilliary President
Scott CarverPresident
Rob KirklandVice President
Bill RileyDirector at Large
Blake KendrickDirector at Large
Sean JonesDirector Maintenance & Construction
Kari DavisDirector of Cheerleading
Jared PhillipsBaseball Commissioner
Burke HolleyFootball Commissioner
Brooke GuthrieSecretary
Lyle ShroyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$305,791
Investment Income
$0
Other Revenue
$-538
Change in Net Assets
$15,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$282,724
Grants and Similar Amounts Paid$7,300
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$40,466--$40,466
All Other Expenses$27,245$1,138-$28,383
Occupancy$23,640$1,170-$24,810
Other Expenses$8,325--$8,325
Insurance$6,347$587-$6,934
Grants to Domestic Individuals$6,000--$6,000
Grants to Domestic Orgs$1,300--$1,300
Fees for Services Accounting-$35-$35
Total Functional Expenses$287,094$2,930$0$290,024
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 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, Part VI, Section B, Line 11

The form 990 is provided by email to the board members for review before submitting the return.

Form 990, Part VI, Section B, Line 12C

Each board member is asked to sign a conflict of interest disclosure annually

Form 990, Part VI, Section C, Line 19

All information is available by request through the secretary of the organization

Filing and Contact Details

Filer

Filer Name
Hoover Athletic Association
EIN
63-6055372
Phone
2054447785
Address
PO BOX 360631, BIRMINGHAM, AL 35236

Signing Officer

Name
Lyle Shroyer
Title
Treasurer
Phone
2054447785
Signed
2015-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lyle Shroyer
Formed
1996
Legal Domicile
Al
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
100

Preparer

Firm
Dipiazza Larocca Heeter & Co LLC
Address
P O BOX 530095, BIRMINGHAM, AL 35253-0095
Preparer
Monty S Waites CPA
Phone
2058719973
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Umpire fees: program service expenses 40,466. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,466.

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IRS990/MissionDesc0TO PROMOTE, ASSIST, ADVANCE AND STRENGHTEN EFFORTS TO IMPROVE THE AVAILABILITY AND QUALITY OF ATHLETICS AND RELATED OPPORTUNITIES IN THE CITY OF HOOVER, ALABAMA, AND TO SPECIFICALLY AID AND ASSIST THE CITY OF HOOVER PARK AND RECREATION BOARD, THE GOVERNING BODIES OF THE CITY OF HOOVER AND OTHER AGENCIES OF THE STATE AND LOCAL GOVERNMENTS, IN CONNECTION WITH THE DEVELOPMENT, IMPROVEMENT, AND MAINTENANCE OF PARKS AND RECREATIONAL FACILITIES, PROGRAMS AND OPPORTUNITIES
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED A RECREATIONAL AND COMPETETIVE YOUTH FOOTBALL PROGRAM FOR APPROXIMATELY 430 PLAYERS IN GRADES 1-6 WHO LIVE IN THE HOOVER, ALABAMA AREA WITH THE GOAL OF PROMOTING GOOD SPORTSMANSHIP AND DEVELOPING FOOTBALL FUNDAMENTALS
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IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED OPPORTUNITY TO APPROXIMATELY 175 HOOVER, ALABAMA AREA GIRLS RANGING GRADES 1-6 TO PARTICIPATE IN CHEERLEADING FOR THE COMPETITIVE FOOTBALL PROGRAM, ATTEND CAMPS AND LEARN GOOD SPORTSMANSHIP AND CHEERLEADING FUNDAMENTALS
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROMOTE YOUTH ATHLETICS THROUGH SCHOLARSHIP AND SUPPORT OF YOUNG ATHLETES WHO HAVE PARTICIPATED IN HOOVER ATHLETIC ASSOCIATION SPORTS PROGRAMS
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0334733
IRS990/PYRevenuesLessExpensesAmt0-11301
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0346034
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0334733
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt015229
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0134918
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0309850
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0296527
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0334424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0280003
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0280003
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01500807
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.86440
IRS990ScheduleA/PublicSupportTotal509Amt01500807
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0309850
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0296527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0334424
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0280003
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0280003
IRS990ScheduleA/Total509Grp/TotalAmt01500807
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0309850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0296527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0334424
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0280003
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0280003
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01500807
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0$1,000 ONE TIME SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SCHOLARSHIPS ARE A $1,000 ONE TIME PAYMENT TO RECIPIENTS THAT ARE GOING TO COLLEGE. THEY ARE TO BE USED FOR COLLEGE EXPENSES. THERE WERE 6 INDIVIDUAL $1,000 SCHOLARSHIPS AWARED IN 2014.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED BY EMAIL TO THE BOARD MEMBERS FOR REVIEW BEFORE SUBMITTING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS ASKED TO SIGN A CONFLICT OF INTEREST DISCLOSURE ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION IS AVAILABLE BY REQUEST THROUGH THE SECRETARY OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UMPIRE FEES: PROGRAM SERVICE EXPENSES 40,466. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,466.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0206810
IRS990/TotalAssetsGrp/BOYAmt0194146
IRS990/TotalAssetsGrp/EOYAmt0206810
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287094
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290024
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06040
IRS990/TotalLiabilitiesEOYAmt03475
IRS990/TotalLiabilitiesGrp/BOYAmt06040
IRS990/TotalLiabilitiesGrp/EOYAmt03475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0188106
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0203335
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt06000
IRS990/TotalOtherProgSrvcGrantAmt06000
IRS990/TotalProgramServiceExpensesAmt0287094
IRS990/TotalProgramServiceRevenueAmt0305791
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0305253
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305253
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194146
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0206810
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0188106
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0203335
IRS990/USAddress/AddressLine1Txt0PO BOX 360631
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035236
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.HOOVERATHLETICASSOCIATION.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYLE SHROYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02054447785
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOOVER ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HOOV
ReturnHeader/Filer/EIN0636055372
ReturnHeader/Filer/PhoneNum02054447785
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 360631
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035236
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263731278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIPIAZZA LAROCCA HEETER & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 530095
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0352530095
ReturnHeader/PreparerPersonGrp/PhoneNum02058719973
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONTY S WAITES CPA
ReturnHeader/ReturnTs02015-05-04T09:44:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01

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