AMATEUR ATHLETIC UNION OF THE UNITED STATES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: AMATEUR ATHLETIC UNION OF THE UNITED STATES INC (EIN 45-4487648)
Tax period: 2023-09-01 to 2024-08-31
Filed: 2025-07-15
IRS object ID: 202501969349300635
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-15T08:57:42-07:00	ReturnTs
Tax Period End	2024-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	203687969	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STALLINGS & ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	210 MAIN ST	AddressLine1Txt
City	SMITHFIELD	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23430	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	454487648	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Amateur Athletic Union of The United States Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMAT	BusinessNameControlTxt
Phone	7578723627	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12650 Patrick Henry Drive	AddressLine1Txt
City	Newport News	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23602	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Danielle Rodier	PersonNm
Person Title	Finance Manager	PersonTitleTxt
Phone	7578723627	PhoneNum
Signature	2025-07-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	T Craig Stallings	PreparerPersonNm
PTIN	P00396258	PTIN
Phone	7573650200	PhoneNum
Preparation	2025-07-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Coastal Hampton Roads Volleyball Club	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Danielle Rodier	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19 Kenan Ct	AddressLine1Txt
City	Hampton	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23666	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$470,439	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	1155	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.coastalhrvc.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2016	FormationYr
Legal Domicile State	VA	LegalDomicileStateCd
Activity Or Mission	To provide its student-athletes with technical, tactical, and physical training to realize their highest potential. Our goal is to help each & every player, regardless of age or ability, to achieve maximum performance	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	2	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$459,771	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$5,668	CYOtherRevenueAmt
CY Total Revenue	$465,439	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$17,728	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$480,156	CYOtherExpensesAmt
CY Total Expenses	$497,884	CYTotalExpensesAmt
CY Revenues Less Expenses	-$32,445	CYRevenuesLessExpensesAmt
Total Assets BOY	$95,069	TotalAssetsBOYAmt
Total Assets EOY	$62,624	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$95,069	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$62,624	NetAssetsOrFundBalancesEOYAmt
Mission	To provide its student-athletes with technical, tactical, and physical training to realize their highest potential. Our goal is to help each & every player, regardless of age or ability, to achieve maximum performance	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$495,559	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$465,439	RevenueAmt
Desc	Participation in over 20 volleyball tournaments throughout easetern United States. These tournaments included one day as well as multi-day events. Organized and facilitated a grassroots volleyball program for young men and women in the beginning stages of knowledge and experience. Organized and conducted beach volleyball league	Desc
Total Program Service Expenses	$495,559	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Laura Schall	PersonNm
Phone	7577460323	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208 Summerhouse Lane	AddressLine1Txt
City	Carrollton	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23314	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
William Bowman
President	5.00	Yes (X)	$0	$0	$0
David Ward
Vice President	5.00	Yes (X)	$0	$0	$0
Danielle Rodier
Finance Manager	15.00	Yes (X)	$0	$0	$0
Mary Kylander
Asst Director & Recruiting	10.00	Yes (X)	$0	$0	$0
Jess Thomas
Secretary, Communications	10.00	Yes (X)	$0	$0	$0
Jenn Stewart
Travel Coordinator	5.00	Yes (X)	$0	$0	$0
Sean Stuart
Fundraising Coordinator	5.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$445,214	MembershipDuesAmt
All Other Contributions	$14,557	AllOtherContributionsAmt
Total Contributions	$459,771	TotalContributionsAmt
Fundraising Gross Income	$10,668	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$5,000	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,668	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,668	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$465,439	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,668	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,229	TotalAmt
Program Services	$1,229	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$15,205	TotalAmt
Program Services	$15,205	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,294	TotalAmt
Program Services	$1,294	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,325	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$2,325	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$93	TotalAmt
Program Services	$93	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$165,950	TotalAmt
Program Services	$165,950	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Coaches fees	$132,649	$132,649	$0	$0
Equipment	$14,570	$14,570	$0	$0
Tournament expenses	$115,882	$115,882	$0	$0
Travel expenses	$30,559	$30,559	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,128	TotalAmt
Program Services	$18,128	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$497,884	TotalAmt
Program Services	$495,559	ProgramServicesAmt
Management And General	$2,325	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$95,069	BOYAmt
EOY	$62,624	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$95,069	BOYAmt
EOY	$62,624	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$95,069	BOYAmt
EOY	$62,624	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$95,069	BOYAmt
EOY	$62,624	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$95,069	BOYAmt
EOY	$62,624	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$32,445	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Amatuer Athleic Union of USA Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	356057862	EIN
Organization Type	10	OrganizationTypeCd
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Support	$300	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$300	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt
Public Support CY170	0	PublicSupportCY170Pct
Public Support Total509	$0	PublicSupportTotal509Amt
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	false	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	false	OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Pt IV Sec B Ln 1	FormAndLineReferenceDesc
Explanation	The supported organization, AAU, has a group exemption 501(c)(3) determination letter from IRS. Coastal Hampton Roads is recognized as tax exempt under AAU. AAU has its own governing body and bylaws.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Sportsplex Facility Fundraiser	Event1Nm
Gross Receipts Event1	$10,668	GrossReceiptsEvent1Amt
Gross Revenue Event1	$10,668	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$5,000	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$10,668	GrossReceiptsTotalAmt
Gross Revenue Total Events	$10,668	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$5,000	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$5,000	DirectExpenseSummaryEventsAmt
Net Income Summary	$5,668	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 6	Organization is composed of member families that are engaged in the sport of volleyball within the club. Per the bylaws, families in good standing are members of the organization
Pt VI, Line 7a	Per the bylaws, families/members in good standing with the organization can cast a ballot to elect board positions as they become available.
Pt VI, Line 8a	All committees report to Board of Directors, and do not act independently
Pt VI, Line 11b	Form 990 is available to all memebers and Board of Directors upon request.
Pt VI, Line 15a	A preliminary budget is presented to Board of Directors, and to general membership that outlines compensation for upcoming year. Budget must be approved prior to its implementation.
Pt VI, Line 19	All documents are on file with Finance Manager, and are available upon request.
Pt VI, Line 15b	A preliminary budget is presented to Board of Directors, and to general memebership that outlines compensation for upcoming year. Budget must be approved prior to its implementation.