Civic Intelligence

Archer Athletic Association Inc.

990 • Fiscal year 2020 • EIN 90-0483564

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 04, 2021

PO Box 1151Grayson, GA 30017-0022

(678) 764-6530

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

21st percentile

-21%

Higher net margin than 21% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

11th percentile

-40%

Faster asset growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-49%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$91,022

Down $59,601 (-40%) from 2019

Net Assets

Down

$91,022

Down $59,329 (-39%) from 2019

Liabilities

Down

$0

Down $272 (-100%) from 2019

Revenue

Down

$287,961

Down $272,561 (-49%) from 2019

Expenses

Down

$347,290

Down $201,814 (-37%) from 2019

Net Income

Down

-$59,329

Down $70,747 (-620%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $138,933Liabilities 2018: $0Net Assets 2018: $138,9332018Assets 2019: $150,623Liabilities 2019: $272Net Assets 2019: $150,3512019Assets 2020: $91,022Liabilities 2020: $0Net Assets 2020: $91,0222020Assets 2021: $108,755Liabilities 2021: $0Net Assets 2021: $108,7552021Assets 2022: $137,415Liabilities 2022: $0Net Assets 2022: $137,4152022Assets 2023: $110,995Liabilities 2023: $0Net Assets 2023: $110,9952023Assets 2024: $91,197Liabilities 2024: $0Net Assets 2024: $91,1972024

Highlighted filing

2020

Assets$91,022
Liabilities$0
Net Assets$91,022

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $625,365Expenses 2018: $617,767Net Income 2018: $7,5982018Revenue 2019: $560,522Expenses 2019: $549,104Net Income 2019: $11,4182019Revenue 2020: $287,961Expenses 2020: $347,290Net Income 2020: -$59,3292020Revenue 2021: $425,848Expenses 2021: $408,115Net Income 2021: $17,7332021Revenue 2022: $557,637Expenses 2022: $528,977Net Income 2022: $28,6602022Revenue 2023: $711,033Expenses 2023: $737,453Net Income 2023: -$26,4202023Revenue 2024: $646,178Expenses 2024: $665,976Net Income 2024: -$19,7982024

Highlighted filing

2020

Revenue$287,961
Expenses$347,290
Net Income-$59,329
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 4, 2021
Return Version
2020v4.0
Gross Receipts
$290,525
Mission and Program Overview

Mission

The archer athletic association exists to promote, encourage, direct and operate athletic programs for the children and youth of the archer community in gwinnett county. The association will strive to promote good sportsmanship through its athletic programs and activities. Aaa goals include the teaching of proper skills and techniques, instructing the principle of good sportsmanship, emphasizing physical fitness, providing an opportunity for fun and enjoyment, the development of a teamwork attitude, promotion of pride in one's sense of accomplishment, recognition in one's shortcomings, the acceptance of defeat, and the joys associated with winning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,623$91,022▼ $59,601
Total Assets$150,623$91,022▼ $59,601
Liabilities
Accounts Payable and Accrued Expenses$272--
Total Liabilities$272$0▼ $272
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$150,351$91,022▼ $59,329
Total Net Assets Fund Balance$150,351$91,022▼ $59,329
Total Liabilities and Net Assets / Fund Balance$150,623$91,022▼ $59,601
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heath JonesPresident
Curt FriersonBaseball Director
David BerryDirector of
Kirk MarshallLax Director
Bucky GravittSoftball Director
Bryan SmallBasketball D
Quiana ClarkCheer Direct
Shaylin HolleySecretary
Neil Mcnabb JrSoccer Direc
Michelle HambyTreasurer
Jennifer JonesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$285,850
Program Service Revenue
$0
Investment Income
$34
Other Revenue
$2,077
All Other Contributions
$10,283
Change in Net Assets
$-59,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,290
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$40,330$7,061-$47,391
Occupancy$29,198--$29,198
Other Expenses$22,835--$22,835
Insurance$11,525--$11,525
Office Expenses$88$3,531-$3,619
Fees for Services Accounting-$1,500-$1,500
Advertising$197--$197
Total Functional Expenses$335,198$12,092$0$347,290
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,641
Fundraising Direct Expenses$2,564
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
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The treasurer reviews the tax return with the accountant prior to filing.

Form 990, Page 6, Part VI, Line 12C

The directors review any potential conflict of interest and make a determination whether a conflict exists or not.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Archer Athletic Association Inc
EIN
90-0483564
Phone
6787646530
Address
PO BOX 1151, GRAYSON, GA 30017-0022

Signing Officer

Name
Heath Jones
Title
President
Phone
7703802457
Signed
2021-08-04

Organization Details

Principal Officer
Heath Jones
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Mcclellan & Associates Cpas LLC
Address
3883 ROGERS BRIDGE RD STE 303 B, DULUTH, GA 30097-2809
Preparer
Warren S Mcclellan CPA
Phone
7704979525
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The archer athletic association exists to promote, encourage, direct and operate athletic programs for the children and youth of the archer community in gwinnett county. The association will strive to promote good sportsmanship through its athletic programs and activities. Aaa goals include the teaching of proper skills and techniques, instructing the principle of good sportsmanship, emphasizing physical fitness, providing an opportunity for fun and enjoyment, the development of a teamwork attitude, promotion of pride in one's sense of accomplishment, recognition in one's shortcomings, the acceptance of defeat, and the joys associated with winning.

Form 990, Page 2, Part III, Line 4A

The archer athletic association (aaa) continued to be an important part of our community by providing opportunities for our youth to participate in recreational team sports. These programs encouraged and promoted health and wellness for these youth by keeping them physically active while supporting good sportsmanship and teamwork in a safe and fun atmosphere. We provided for 1828 participants in various sports. The spring sports season brought a particular challenge to our youth sports programs with the spread of the covid 19 pandemic. Aaa worked closely with our county and state-level health agencies to protect the health and safety of the children and families in our community. ___________________________________________________________________ aaa became a model for other youth sports associations in our county by acting decisively and in coordination with our school system and parks and recreation administration. Participants in our spring sports programs received prorated refunds for their participation fees due to these sports being shut down due to covid mitigation procedures. Aaa then worked closely with our county and state health agencies to develop and implement a plan for our youth to safely return to play. Despite justifiable concerns from some parents, aaa was able to successfully and safely reopen for the fall sports season providing football, soccer, baseball, softball, and cheerleading programs in the fall. Aaa was again cited by our county parks and recreation administration as being a model for the development and implementation of our safety and covid return to play procedures. While the number of participants was understandably lower than what we would typically have because of continued anxiety about the spread of covid, the early indicators for our 2021 seasons has us feeling optimistic that participation will soon return to pre-covid numbers and are projected to continue increasing. ___________________________________________________________________________ _

Form 990, Part IX, Line 24E

League equipment/supplies 15,074 0 0 trophies and awards 8,182 0 0 miscellaneous expenses 0 7,061 0 background checks 5,338 0 0 gfl/corky kell 4,346 0 0 registration expenses 4,000 0 0 covid expenses 1,889 0 0 banquets/team parties 762 0 0 scheduling and scoring 469 0 0 admin fees 270 0 0 total 40,330 7,061 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ARCHER ATHLETIC ASSOCIATION EXISTS TO PROMOTE, ENCOURAGE, DIRECT AND OPERATE ATHLETIC PROGRAMS FOR THE CHILDREN AND YOUTH OF THE ARCHER COMMUNITY IN GWINNETT COUNTY. THE ASSOCIATION WILL STRIVE TO PROMOTE GOOD SPORTSMANSHIP THROUGH ITS ATHLETIC PROGRAMS AND ACTIVITIES. AAA GOALS INCLUDE THE TEACHING OF PROPER SKILLS AND TECHNIQUES, INSTRUCTING THE PRINCIPLE OF GOOD SPORTSMANSHIP, EMPHASIZING PHYSICAL FITNESS, PROVIDING AN OPPORTUNITY FOR FUN AND ENJOYMENT, THE DEVELOPMENT OF A TEAMWORK ATTITUDE, PROMOTION OF PRIDE IN ONE'S SENSE OF ACCOMPLISHMENT, RECOGNITION IN ONE'S SHORTCOMINGS, THE ACCEPTANCE OF DEFEAT, AND THE JOYS ASSOCIATED WITH WINNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ARCHER ATHLETIC ASSOCIATION (AAA) CONTINUED TO BE AN IMPORTANT PART OF OUR COMMUNITY BY PROVIDING OPPORTUNITIES FOR OUR YOUTH TO PARTICIPATE IN RECREATIONAL TEAM SPORTS. THESE PROGRAMS ENCOURAGED AND PROMOTED HEALTH AND WELLNESS FOR THESE YOUTH BY KEEPING THEM PHYSICALLY ACTIVE WHILE SUPPORTING GOOD SPORTSMANSHIP AND TEAMWORK IN A SAFE AND FUN ATMOSPHERE. WE PROVIDED FOR 1828 PARTICIPANTS IN VARIOUS SPORTS. THE SPRING SPORTS SEASON BROUGHT A PARTICULAR CHALLENGE TO OUR YOUTH SPORTS PROGRAMS WITH THE SPREAD OF THE COVID 19 PANDEMIC. AAA WORKED CLOSELY WITH OUR COUNTY AND STATE-LEVEL HEALTH AGENCIES TO PROTECT THE HEALTH AND SAFETY OF THE CHILDREN AND FAMILIES IN OUR COMMUNITY. ___________________________________________________________________ AAA BECAME A MODEL FOR OTHER YOUTH SPORTS ASSOCIATIONS IN OUR COUNTY BY ACTING DECISIVELY AND IN COORDINATION WITH OUR SCHOOL SYSTEM AND PARKS AND RECREATION ADMINISTRATION. PARTICIPANTS IN OUR SPRING SPORTS PROGRAMS RECEIVED PRORATED REFUNDS FOR THEIR PARTICIPATION FEES DUE TO THESE SPORTS BEING SHUT DOWN DUE TO COVID MITIGATION PROCEDURES. AAA THEN WORKED CLOSELY WITH OUR COUNTY AND STATE HEALTH AGENCIES TO DEVELOP AND IMPLEMENT A PLAN FOR OUR YOUTH TO SAFELY RETURN TO PLAY. DESPITE JUSTIFIABLE CONCERNS FROM SOME PARENTS, AAA WAS ABLE TO SUCCESSFULLY AND SAFELY REOPEN FOR THE FALL SPORTS SEASON PROVIDING FOOTBALL, SOCCER, BASEBALL, SOFTBALL, AND CHEERLEADING PROGRAMS IN THE FALL. AAA WAS AGAIN CITED BY OUR COUNTY PARKS AND RECREATION ADMINISTRATION AS BEING A MODEL FOR THE DEVELOPMENT AND IMPLEMENTATION OF OUR SAFETY AND COVID RETURN TO PLAY PROCEDURES. WHILE THE NUMBER OF PARTICIPANTS WAS UNDERSTANDABLY LOWER THAN WHAT WE WOULD TYPICALLY HAVE BECAUSE OF CONTINUED ANXIETY ABOUT THE SPREAD OF COVID, THE EARLY INDICATORS FOR OUR 2021 SEASONS HAS US FEELING OPTIMISTIC THAT PARTICIPATION WILL SOON RETURN TO PRE-COVID NUMBERS AND ARE PROJECTED TO CONTINUE INCREASING. ___________________________________________________________________________ _
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS THE TAX RETURN WITH THE ACCOUNTANT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DIRECTORS REVIEW ANY POTENTIAL CONFLICT OF INTEREST AND MAKE A DETERMINATION WHETHER A CONFLICT EXISTS OR NOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LEAGUE EQUIPMENT/SUPPLIES 15,074 0 0 TROPHIES AND AWARDS 8,182 0 0 MISCELLANEOUS EXPENSES 0 7,061 0 BACKGROUND CHECKS 5,338 0 0 GFL/CORKY KELL 4,346 0 0 REGISTRATION EXPENSES 4,000 0 0 COVID EXPENSES 1,889 0 0 BANQUETS/TEAM PARTIES 762 0 0 SCHEDULING AND SCORING 469 0 0 ADMIN FEES 270 0 0 TOTAL 40,330 7,061 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/USAddress/AddressLine1Txt02604 DAWNING DAY DR
IRS990/USAddress/CityNm0DACULA
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATH JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07703802457
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARCHER ATHLETIC ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ARCH
ReturnHeader/Filer/EIN0900483564
ReturnHeader/Filer/PhoneNum06787646530
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1151
ReturnHeader/Filer/USAddress/CityNm0GRAYSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0300170022
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582499161
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCLELLAN & ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03883 ROGERS BRIDGE RD STE 303 B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0300972809
ReturnHeader/PreparerPersonGrp/PhoneNum07704979525
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WARREN S MCCLELLAN CPA
ReturnHeader/ReturnTs02021-08-26T10:51:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HEATH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JONES
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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