Civic Intelligence

Hoover Athletic Association

990 • Fiscal year 2015 • EIN 63-6055372

Jan 01, 2015 to Dec 31, 2015 • Filed on May 10, 2016

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

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

31st percentile

-4.5%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

31st percentile

-8.2%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

-2.3%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$189,907

Down $16,903 (-8.2%) from 2014

Net Assets

Down

$189,907

Down $13,428 (-6.6%) from 2014

Liabilities

Down

$0

Down $3,475 (-100%) from 2014

Revenue

Down

$298,363

Down $6,890 (-2.3%) from 2014

Expenses

Up

$311,791

Up $21,767 (+7.5%) from 2014

Net Income

Down

-$13,428

Down $28,657 (-188%) from 2014

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

2015

Assets$189,907
Liabilities$0
Net Assets$189,907

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

2015

Revenue$298,363
Expenses$311,791
Net Income-$13,428
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 10, 2016
Return Version
2015v2.1
Gross Receipts
$299,141
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
Land, Buildings, and Equipment, Net$0$138,854▲ $138,854
Cash and Non-Interest-Bearing Accounts$205,970$51,053▼ $154,917
Prepaid Expenses and Deferred Charges$840$0▼ $840
Total Assets$206,810$189,907▼ $16,903
Liabilities
Deferred Revenue$3,475--
Total Liabilities$3,475$0▼ $3,475
Net Assets / Fund Balance
Unrestricted Net Assets$203,335$189,907▼ $13,428
Total Net Assets Fund Balance$203,335$189,907▼ $13,428
Total Liabilities and Net Assets / Fund Balance$206,810$189,907▼ $16,903

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$138,854$1,046$139,900
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike PlaiaPresident
David BlevinsVice President
Bill RileyDirector at Large
Brian FairclothDirector at Large
Sean JonesDirector Maintenance & CON
Jared PhillipsBaseball Commissioner
Kari DavisCheerleading Commissioner
Burke HolleyFootball Commissioner
Casey HughesLadies Auxilliary Presiden
Delicia HarveySecretary
Scott CarverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,212
Investment Income
$193
Other Revenue
$-42
Change in Net Assets
$-13,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,491
Grants and Similar Amounts Paid$9,300
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$33,431--$33,431
Occupancy$21,913$1,798-$23,711
All Other Expenses$12,703$623-$13,326
Insurance$2,113$8,606-$10,719
Grants to Domestic Individuals$8,000--$8,000
Other Expenses$7,900--$7,900
Grants to Domestic Orgs$1,300--$1,300
Depreciation Depletion$1,046--$1,046
Advertising$638--$638
Fees for Services Accounting-$600-$600
Total Functional Expenses$300,164$11,627$0$311,791
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
Scott Carver
Title
Treasurer
Phone
2054447785
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Carver
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 33,431. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,431.

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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 450 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 160 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/ProgSrvcAccomActy3Grp/RevenueAmt050277
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROMOTE YOUTH ATHLETICS THROUGH SCHOLARSHIP AND SUPPORT OF YOUNG ATHLETES WHO HAVE PARTICIPATED IN HOOVER ATHLETIC ASSOCIATION SPORTS PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt08000
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt08000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt07300
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0282724
IRS990/PYOtherRevenueAmt0-538
IRS990/PYProgramServiceRevenueAmt0305791
IRS990/PYRevenuesLessExpensesAmt015229
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0290024
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0305253
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-13428
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0149254
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0193
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0298948
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0309850
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0296527
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0334424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0280003
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01519752
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0193
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0193
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01519752
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0298948
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0309850
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0296527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0334424
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0280003
IRS990ScheduleA/Total509Grp/TotalAmt01519752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0299141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0309850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0296527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0334424
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0280003
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01519945
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0138854
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01046
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0139900
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0138854
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0$1,000 ONE TIME SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
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 8 INDIVIDUAL $1,000 SCHOLARSHIPS AWARDED IN 2015.
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 33,431. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,431.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0206810
IRS990/TotalAssetsEOYAmt0189907
IRS990/TotalAssetsGrp/BOYAmt0206810
IRS990/TotalAssetsGrp/EOYAmt0189907
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011627
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300164
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311791
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03475
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03475
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0203335
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0189907
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt08000
IRS990/TotalOtherProgSrvcGrantAmt08000
IRS990/TotalProgramServiceExpensesAmt0300164
IRS990/TotalProgramServiceRevenueAmt0298212
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0193
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298170
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298363
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0206810
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189907
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0203335
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0189907
IRS990/UponRequestInd0X
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/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT CARVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02054447785
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-10
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

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