NCS ATHLETIC BOOSTER CLUB: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NCS ATHLETIC BOOSTER CLUB (EIN 27-0973993)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-09-20
- IRS object ID
- 201932709349200403
- Schema version
- 2017v2.0
- 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 | 2019-09-20T15:12:53-07:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 822492923 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NC PTOs & Booster Clubs Association | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 541 Burrington Ct | AddressLine1Txt |
| City | Gastonia | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28054 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270973993 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCS ATHLETIC BOOSTER CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NCSA | BusinessNameControlTxt |
| Phone | 9196262300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2618 | AddressLine1Txt |
| City | SMITHFIELD | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27577 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lena Smith | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7044731931 | PhoneNum |
| Signature | 2019-09-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Scott D Alexander CPA | PreparerPersonNm |
| PTIN | P00922506 | PTIN |
| Phone | 7044731931 | PhoneNum |
| Preparation | 2019-09-20 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 152.26.197.39 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2020-01-14 16:20:31Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.neusecharterschool.org/athletic-boosters.html | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $178,141 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $7,182 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $33,550 | ProgramServiceRevenueAmt |
| Membership Dues | $11,307 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $123,065 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $79,176 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $43,889 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $3,037 | OtherRevenueTotalAmt |
| Total Revenue | $98,965 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $31,575 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $80,368 | OtherExpensesTotalAmt |
| Total Expenses | $111,943 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$12,978 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $14,863 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $1,885 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,863 | BOYAmt |
| EOY | $1,885 | 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 | $14,863 | BOYAmt |
| EOY | $1,885 | 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 | $14,863 | BOYAmt |
| EOY | $1,885 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The NCS Athletic Booster Club is a non-profit organization formed for the purpose of assisting in and enhancing the athletic programs sponsored by the Neuse Charter School. The Athletic Booster Club shall strive to indirectly enhance the educational environment of all NCS students by supporting and supplementing the school's athletic department budget when and where necessary. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Programs to maintain athletic facilities, assist in the training of coaches and players and add to the recognition of athletic achievements for Neuse Charter School. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $103,922 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $103,922 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Lena Smith | ||||
| President | 10 | $0 | $0 | $0 |
| Eric Brownlee | ||||
| Vice President | 10 | $0 | $0 | $0 |
| Cindy Marshall | ||||
| Secretary | 10 | $0 | $0 | $0 |
| Cindy Register | ||||
| Treasurer | 10 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCS ATHLETIC BOOSTER CLUB | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2618 | AddressLine1Txt |
| City | SMITHFIELD | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9196262300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | 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 | $28,592 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,696 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,675 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,182 | CurrentTaxYearAmt |
| Total | $151,393 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,307 | CurrentTaxYearAmt |
| Total | $11,307 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,592 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,696 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,675 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,489 | CurrentTaxYearAmt |
| Total | $162,700 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $162,700 | PublicSupportTotal509Amt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,226 | CurrentTaxYearMinus4YearsAmt |
| Total | $5,226 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,226 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $5,226 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,037 | CurrentTaxYearAmt |
| Total | $3,037 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,818 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,696 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,675 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,526 | CurrentTaxYearAmt |
| Total | $170,963 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95167 | PublicSupportCY509Pct |
| Public Support PY509 | 0.9667 | PublicSupportPY509Pct |
| Investment Income CY | 0.03057 | InvestmentIncomeCYPct |
| Investment Income PY | 0 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 | FormAndLineReferenceDesc |
| Explanation | Refunds - $1,907; Other Income - $1,130 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 | Description;Amount^Refunds;1907|Other Income;1130^Total;3037^ |
| Form 990-EZ, Part I, Line 16 | Description;Amount^Cost of Games;30473|Bank Charges;605|Travel;1669|Team Equipment and Uniforms;16161|Dues;798|Insurance General Liability;450|Office Expenses and Supplies;2052|Sports Camps;17973|Miscellaneous;1947|Sports Awards;3955|Coaches Training;3785|Licenses;500^Total;80368^ |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | The organization believes it has reasonable cause for filing late and is requesting that the IRS abate the late-filing penalties. We keep computerized accounting records and filed financial reports with the school each year. We thought that by doing so, we were in compliance with the law and believed we were acting responsibly. The prior year board had no knowledge of the requirement to file Form 990EZ. Our volunteer board of directors is made up of parents of students at the high school and no one has any experience with tax matters regarding tax-exempt non-profit organizations. In the spring of 2019, a new president of the board was elected. The new president looked into hiring a CPA to ensure that everything was being appropriately reported and filed by the booster club. The CPA looked on the IRS website to see if we had filed our Form 990EZ's. It was then that we learned of the requirement to submit Form 990EZ each year and that we had missed the deadline for the 2017 return. Right away, we had the CPA prepare our 2017 Form 990-EZ. No extension of time to file Form 990-EZ was requested because we were not aware of the requirement to file the return. We believe we have reasonable cause for filing late because we are a small all-volunteer membership organization and honestly did not know about the requirement to file Form 990EZ. As soon as we discovered our error, we immediately prepared and filed the return before being notified by the IRS that it was late, thereby demonstrating that we are acted responsibly and in good faith. We believe this demonstrates that we did not willfully neglect our filing requirement. To prevent future late filings, we have hired a CPA who will take the responsibility of making sure our Form 990EZ is filed accurately and on time. All new board members are educated on all the annual filing requirements that pertain to the organization. We respectfully request that the IRS abate all assessed penalties and interest related to our 2017 Form 990-EZ. | ExplanationTxt |