SHELBY FARMS BMX: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SHELBY FARMS BMX (EIN 46-3527688)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-04-05
- IRS object ID
- 202300959349201425
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-04-05T18:27:08-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 824492497 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bob Browder MBA CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4050 North Germantown Pkwy Suite102 | AddressLine1Txt |
| City | Bartlett | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38133 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463527688 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Shelby Farms BMX | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHEL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6435 Walnut Grove Road | AddressLine1Txt |
| City | Memphis | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Neala Hester | PersonNm |
| Person Title | TreasurerSecre | PersonTitleTxt |
| Phone | 9014934426 | PhoneNum |
| Signature | 2023-04-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Neala | PersonFirstNm |
| Person Last | Hester | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Bob Browder MBA CPA | PreparerPersonNm |
| PTIN | P00742033 | PTIN |
| Phone | 9015388500 | PhoneNum |
| Preparation | 2023-04-05 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.shelbyfarmsbmx.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $47,463 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $3,579 | ContributionsGiftsGrantsEtcAmt |
| Membership Dues | $26,128 | MembershipDuesAmt |
| Gross Sales Of Inventory | $17,756 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $12,064 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $5,692 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $35,399 | TotalRevenueAmt |
| Benefits Paid To Or For Members | $7,168 | BenefitsPaidToOrForMembersAmt |
| Fees And Other Pymt To Ind Cntrct | $425 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $10,721 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $5,481 | OtherExpensesTotalAmt |
| Total Expenses | $23,795 | TotalExpensesAmt |
| Excess Or Deficit For Year | $11,604 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $21,204 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,808 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,204 | BOYAmt |
| EOY | $32,808 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,204 | BOYAmt |
| EOY | $32,808 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,204 | BOYAmt |
| EOY | $32,808 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Activities to Promote the Sport of BMX | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | See Schedule O | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $23,795 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $23,795 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Jennifer Powell | ||||
| Concessions Clerk Officer | 20.00 | $0 | $0 | $0 |
| John Powell | ||||
| Track Operator Officer | 20.00 | $0 | $0 | $0 |
| Courtney Jones | ||||
| Vice President Officer | 20.00 | $0 | $0 | $0 |
| Neala Hester | ||||
| TreasurerSecretary | 20.00 | $0 | $0 | $0 |
| Brad Zimmer | ||||
| President | 20.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Neala Hester | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6435 Walnut Grove Road | AddressLine1Txt |
| City | Memphis | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 38119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9014934426 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,568 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,895 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,579 | CurrentTaxYearAmt |
| Total | $10,825 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $61,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69,277 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54,088 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,368 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,128 | CurrentTaxYearAmt |
| Total | $263,795 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,502 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $70,903 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54,245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,707 | CurrentTaxYearAmt |
| Total | $274,620 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $274,620 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,502 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $70,903 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54,245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,707 | CurrentTaxYearAmt |
| Total | $274,620 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| General explanation attachment | The following are the purposes for which this organization has been formed: The organization is a not-for-profit volunteer organization registered with the State of TN & is the governing body of Shelby Farms BMX track, located in Memphis, TN. The organization shall be responsible for promoting the sport of Bicycle Motocross, BMX. This shall include all persons who are capable of participating. Shelby Farms BMX shall promote good sportsmanship, respect for others, & help teach all participants bicycle safety. The organization shall promote SMX as a family activity & sport that involves youth & parents in a well-organized program. The organization will teach participants to believe in the family values system & to assist with improvements, races, & promotion of Shelby Farms BMX Track. |
| Description of other expenses Part I line 16 | Description AmountOffice Expenses 1,084QuickBooks Online 362Landscaping 2,250Advertising 1,754Dues and Subscriptions 11Taxes & License 20 |