JET VOLLEYBALL CLUB: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: JET VOLLEYBALL CLUB (EIN 80-0388932)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2015-06-09
IRS object ID: 201501609349300305
Schema version: 2012v3.0
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 O
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2015-06-09T08:24:10-05:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHNSON & SHELDON PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 509	AddressLine1
City	AMARILLO	City
State	TX	State
ZIP Code	791050509	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	800388932	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JET VOLLEYBALL CLUB	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JETV	NameControl
Phone	8062361342	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6205 SW 34TH STREET	AddressLine1
City	AMARILLO	City
State	TX	State
ZIP Code	79109	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JESS EVERS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8062361342	Phone
Date Signed	2015-05-29	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TERRY A SHELDON	Name
Phone	8063717661	Phone
Date Prepared	2015-06-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	JESS EVERS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JESSICA EVERS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 8293	AddressLine1
City	AMARILLO	City
State	TX	State
ZIP Code	79114	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	215633	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	HTTP://WWW.JETVOLLEYBALL.COM/	WebSite
Type Of Organization Association	X	TypeOfOrganizationAssociation
Year Formation	2009	YearFormation
Activity Or Mission Description	AMATEUR SPORTS ORGANIZATION FOR GIRLS LEARNING, TRAINING AND COMPETING IN VOLLEYBALL UNDER THE GUIDANCE OF AMATEUR ATHLETIC UNION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	43	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	170213	ProgramServiceRevenuePriorYear
Program Service Revenue CY	190902	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1500	OtherRevenuePriorYear
Other Revenue Current Year	10160	OtherRevenueCurrentYear
Total Revenue Prior Year	171713	TotalRevenuePriorYear
Total Revenue Current Year	201062	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	44819	SalariesEtcPriorYear
Salaries Etc Current Year	59231	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	50000	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	65857	OtherExpensePriorYear
Other Expenses Current Year	138736	OtherExpensesCurrentYear
Total Expenses Prior Year	160676	TotalExpensesPriorYear
Total Expenses Current Year	197967	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	11037	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	3095	RevenuesLessExpensesCY
Total Assets BOY	11373	TotalAssetsBOY
Total Assets EOY	14468	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	11373	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	14468	NetAssetsOrFundBalancesEOY
Mission Description	AMATEUR SPORTS ORGANIZATION FOR GIRLS LEARNING, TRAINING AND COMPETING IN VOLLEYBALL UNDER THE GUIDANCE OF AMATEUR ATHLETIC UNION.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	123077	Expense
Revenue	135540	Revenue
Description	VOLLEYBALL COMPETITION: STUDENTS FROM 4TH GRADE THROUGH COLLEGE ACROSS POTTER AND RANDALL COUNTIES ARE MENTORED IN THE SPORT OF VOLLEYBALL. THE STUDENTS SUCCEED WITH TRAINING AND COMPETITION TO FOSTER THE SPORT IN THE LOCAL AREA.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	49913	Expense
Revenue	55362	Revenue
Description	VOLLEYBALL CLINIC: STUDENTS FROM 4TH GRADE THROUGH COLLEGE ACROSS THE POTTER AND RANDALL COUNTIES ARE TAUGHT TECHNICAL SKILLS TO BETTER UNDERSTAND THE BASICS OF VOLLEYBALL. THIS TRAINING WILL INCREASE THE KNOWLEDGE AND ABILITIES OF THE STUDENTS THROUGH SPECIALIZED CLINICS AND SMALLER GROUP SETTINGS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	172990	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	43	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOHNSON SHELDON PC	NamePerson
Telephone Number	8063717661	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 509	AddressLine1
City	AMARILLO	City
State	TX	State
ZIP Code	79105	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JESS EVERS
EXECUTIVE DI	40.00	X	X	6263	0	0
STEPHEN VALDEZ
DIRECTOR	5.00	X		2513	0	0
STEPHANIE STAHL
DIRECTOR	5.00	X		0	0	0
KATINA LEIGH
DIRECTOR	5.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	8776	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PLAYER FEES	Description
Business Code	711210	BusinessCode
Total Revenue Column	190902	TotalRevenueColumn
Related Or Exempt Function Income	190902	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	190902	TotalProgramServiceRevenue
Gross Sales Of Inventory	24731	GrossSalesOfInventory
Cost Of Goods Sold	14571	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	10160	TotalRevenueColumn
Related Or Exempt Function Income	10160	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	201062	TotalRevenueColumn
Related Or Exempt Function Income	201062	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	14126	Total
Program Services	8126	ProgramServices
Management And General	6000	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	40747	Total
Program Services	37434	ProgramServices
Management And General	3313	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4358	Total
Program Services	3673	ProgramServices
Management And General	685	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3166	Total
Management And General	3166	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2941	Total
Management And General	2941	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	32881	Total
Program Services	31238	ProgramServices
Management And General	1643	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	16008	Total
Program Services	15874	ProgramServices
Management And General	134	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1109	Total
Management And General	1109	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
TOURNAMENT FEES	28348	28348
TOURNAMENT ENTRIES	16591	16591
UNIFORMS	9457	9457
TOURNAMENT MEALS	5505	5505

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	22730	Total
Program Services	16744	ProgramServices
Management And General	5986	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	197967	Total
Program Services	172990	ProgramServices
Management And General	24977	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	11373	BOY
EOY	10562	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	3906	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11373	BOY
EOY	14468	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	11373	BOY
EOY	14468	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11373	BOY
EOY	14468	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11373	BOY
EOY	14468	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	3095	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	123505	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	173713	CurrentTaxYearMinus1Year
Current Tax Year	215633	CurrentTaxYear
Total	512851	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	123505	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	173713	CurrentTaxYearMinus1Year
Current Tax Year	215633	CurrentTaxYear
Total	512851	Total

Field	Value	IRS element (for citing)
Public Support Total509	512851	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	123505	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	173713	CurrentTaxYearMinus1Year
Current Tax Year	215633	CurrentTaxYear
Total	512851	Total

Field	Value	IRS element (for citing)
First5 Years509	X	First5Years509

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS HAVE A VARIETY OF DUTIES INCLUDING DISTRIBUTING MERCHANDISE, TOURNAMENT SET UP AND TAKE DOWN, TOURNAMENT DUTIES INCLUDING T-SHIRT SALES, ADMISSION, JERSEY ASSIGNMENTS AND DELIVERY, AND HOTEL BOOKINGS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS IS PROVIDED AN ELECTRONIC COPY OF THE FORM 990 PRIOR TO ITS FILING. THE DIRECTORS PROVIDE ANY FINAL COMMENTS, SUGGESTIONS AND/OR CHANGES PRIOR TO THE RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE SALARY OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD BASED ON AMOUNT OF WORK, NUMBER OF TEAMS AND PLAYERS IN THE PROGRAMS THAT YEAR AND WHAT OTHER CLUB DIRECTORS GET PAID IN THE REGION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	T-SHIRTS 3,449 0 0 TOURNAMENT T-SHIRTS 3,229 0 0 CONTRACT LABOR 3,000 0 0 MISCELLANEOUS EXPENSE 2,543 0 0 CREDIT CARD FEES 0 2,435 0 PROPERTY TAXES 0 2,062 0 MISCELLANEOUS TOURNAMENT 1,706 0 0 TEAM MOM CONTRACT LABOR 1,485 0 0 PAYROLL PROCESSING 0 756 0 TOURNAMENT REFEREES 570 0 0 VOLLEYBALLS 350 0 0 COMPUTER EXPENSE 0 253 0 BAD DEBT 251 0 0 DONATION 0 200 0 BANK CHARGES 0 175 0 MEMBERSHIP AND DUES 145 0 0 POST OFFICE BOX 0 53 0 WEB SITE 0 52 0 MEALS 16 0 0

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	THE 2012 FORM 990 FOR JET VOLLEYBALL WAS INADVERTENTLY OVERLOOKED WHEN THE PROJECT WAS CANCELLED IN THE ACCOUNTING FIRM'S SOFTWARE. THE CPA THAT PREVIOUSLY PREPARED THE RETURN RETIRED FROM THE FIRM, AND DUE TO A MISUNDERSTANDING IT WAS BELIEVED THAT THE FIRM WOULD NOT BE PREPARING FORM 990'S FOR JET VOLLEYBALL GOING FORWARD. BECAUSE THE 990 FOR THE ORGANIZATION IS NORMALLY EXTENDED, THE BOARD OF DIRECTORS DID NOT FIND IT UNUSUAL THAT THEY HAD NOT RECEIVED A COPY OF THE RETURN BY THE ORIGINAL DUE DATE. ONCE THE OVERSIGHT WAS DISCOVERED, IT TOOK EXTRA TIME TO GATHER ALL NECESSARY INFORMATION TO PREPARE AN ACCURATE RETURN BECAUSE THIS WAS THE FIRST FISCAL YEAR FOR WHICH THE ORGANIZATION WAS REQUIRED TO FILE THE FULL LONG FORM 990 RATHER THAN THE 990-EZ. PRECAUTIONS HAVE BEEN PUT IN PLACE BY THE ACCOUNTING FIRM TO PREVENT THIS ISSUE FROM OCCURING AGAIN IN THE FUTURE. JET VOLLEYBALL HAS A HISTORY OF TIMELY FILING, AND WE ASK THAT THE PENALTY FOR THE LATE FILING OF THE AUGUST 31, 2013 RETURN	Explanation