STRATEGY STUDIO / PUBLIC DATA EXPLORER

WESTERVILLE SOUTH ATHLETIC BOOSTER ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WESTERVILLE SOUTH ATHLETIC BOOSTER ASSOCIATION INC (EIN 83-0398567)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-10-28
IRS object ID
202443029349300784
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-28T10:36:54-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311258790PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NICHOLS & COMPANY CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1507 EXECUTIVE CAMPUS DRAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43082ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830398567EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERVILLE SOUTH ATHLETIC BOOSTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone3302844258PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1303 S OTTERBEIN AVEAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43081ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDOUG MACCLEMENTSPersonNm
Person TitleTREASURUERPersonTitleTxt
Phone3302844258PhoneNum
Signature2024-10-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUSTIN CONKLIN CPAPreparerPersonNm
PTINP00847453PTIN
Phone6148915423PhoneNum
Preparation2024-10-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDOUG MACCLEMENTSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1303 S OTTERBEINAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43081ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$359,188GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO SUPPORT ATHLETIC ACTIVITIES OF WESTERVILLE SOUTH HIGH SCHOOLS 22 ATHLETIC TEAMSActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$30,251PYContributionsGrantsAmt
CY Contributions Grants$6,524CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$21PYInvestmentIncomeAmt
CY Investment Income$22CYInvestmentIncomeAmt
PY Other Revenue$175,005PYOtherRevenueAmt
CY Other Revenue$220,231CYOtherRevenueAmt
PY Total Revenue$205,277PYTotalRevenueAmt
CY Total Revenue$226,777CYTotalRevenueAmt
PY Grants And Similar Paid$5,160PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$194,057PYOtherExpensesAmt
CY Other Expenses$217,479CYOtherExpensesAmt
PY Total Expenses$199,217PYTotalExpensesAmt
CY Total Expenses$221,479CYTotalExpensesAmt
PY Revenues Less Expenses$6,060PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,298CYRevenuesLessExpensesAmt
Total Assets BOY$220,488TotalAssetsBOYAmt
Total Assets EOY$225,786TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$220,488NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$225,786NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT ATHLETIC ACTIVITIES OF WESTERVILLE SOUTH HIGH SCHOOLS 22 ATHLETIC TEAMSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$215,606ExpenseAmt
Grant$4,000GrantAmt
DescPROVIDE TEAMS WITH EQUIPMENT AND UNIFORMS.Desc
Total Program Service Expenses$215,606TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDOUG MACCLEMENTSPersonNm
Phone3302844258PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1303 S OTTERBEINAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43081ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DOUG MACCLEMENTS
TREASURUER10.00Yes (X)$0$0$0
KIM MILLINGTON
SECRETARY10.00Yes (X)$0$0$0
MELINDA KIELMEYER
COMMUNICATIO1.00Yes (X)$0$0$0
KRISTINA CASSIDY
OFFICER5.50Yes (X)$0$0$0
MATT CRILL
PRESIDENT2.00Yes (X)$0$0$0
JENNIFER KOVAL
VICE PRESIDE0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$1,054MembershipDuesAmt
All Other Contributions$5,470AllOtherContributionsAmt
Total Contributions$6,524TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22TotalRevenueColumnAmt
Related Or Exempt Func Income$22RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$352,642FundraisingGrossIncomeAmt
Fundraising Direct Expenses$132,411FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$220,231TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$226,777TotalRevenueColumnAmt
Related Or Exempt Func Income$22RelatedOrExemptFuncIncomeAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Program Services$4,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$875TotalAmt
Management And General$875ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,164TotalAmt
Management And General$3,164ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Management And General$100ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SPORTS EXPENSES$211,606$211,606
SUPPLIES$1,418$1,418
DUES & SUBSCRIPTIONS$380$380
OTHER-$64-$64

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$221,479TotalAmt
Program Services$215,606ProgramServicesAmt
Management And General$5,873ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$220,488BOYAmt
EOY$225,786EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$220,488BOYAmt
EOY$225,786EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$220,488BOYAmt
EOY$225,786EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$220,488BOYAmt
EOY$225,786EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$220,488BOYAmt
EOY$225,786EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,298ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$34,682CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$29,575CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,251CurrentTaxYearMinus1YearAmt
Current Tax Year$6,524CurrentTaxYearAmt
Total$127,464TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$174,673CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$183,993CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$327,340CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$274,748CurrentTaxYearMinus1YearAmt
Current Tax Year$352,664CurrentTaxYearAmt
Total$1,313,418TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$201,105CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,675CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$356,915CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$304,999CurrentTaxYearMinus1YearAmt
Current Tax Year$359,188CurrentTaxYearAmt
Total$1,440,882TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,440,882PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13CurrentTaxYearMinus3YearsAmt
Total$42TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13CurrentTaxYearMinus3YearsAmt
Total$42TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$227CurrentTaxYearMinus3YearsAmt
Total$227TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$201,134CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,915CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$356,915CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$304,999CurrentTaxYearMinus1YearAmt
Current Tax Year$359,188CurrentTaxYearAmt
Total$1,441,151TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99980PublicSupportCY509Pct
Public Support PY5090.99980PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART III, LINE 12FormAndLineReferenceDesc
Explanation227ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FUNDRAISING ACTEvent1Nm
Gross Receipts Event1$352,642GrossReceiptsEvent1Amt
Gross Revenue Event1$352,642GrossRevenueEvent1Amt
Other Direct Expenses Event1$132,411OtherDirectExpensesEvent1Amt
Gross Receipts Total$352,642GrossReceiptsTotalAmt
Gross Revenue Total Events$352,642GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$132,411OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$132,411DirectExpenseSummaryEventsAmt
Net Income Summary$220,231NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BREVIEW WILL BE CONDUCTED BY THE BOARD AFTER FILING.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.