NORTHERN INDIANA YOUTH FOOTBALL LEAGUE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: NORTHERN INDIANA YOUTH FOOTBALL LEAGUE (EIN 35-1996971)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-12
IRS object ID: 201343169349304829
Schema version: 2012v2.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-12T15:56:13-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	275045192	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRANKO JOHNSON & CO CPAS LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	310 N MICHIGAN ST SUITE 101	AddressLine1
City	PLYMOUTH	City
State	IN	State
ZIP Code	46563	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	351996971	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MARSHALL COUNTY JUNIOR FOOTBALL LEAGUE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MARS	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 195	AddressLine1
City	WARSAW	City
State	IN	State
ZIP Code	46581	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JEFF HOFFMAN	Name
Title	TREASURER	Title
Phone	5742687471	Phone
Date Signed	2013-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DEBORAH A JOHNSON CPA	Name
PTIN	P01016067	PTIN
Phone	5749350222	Phone
Date Prepared	2013-11-12	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Gross Receipts	104260	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1969	YearFormation
State Legal Domicile	IN	StateLegalDomicile
Activity Or Mission Description	400 VOLUNTEERS TEACHING ATHLETIC SKILLS, CHARACTER DEVELOPMENT SKILLS, AND DISCIPLINE TO OVER 1,600 YOUTH.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	400	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	138225	ContributionsGrantsPriorYear
Contributions Grants Current Year	104260	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	137	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	138362	TotalRevenuePriorYear
Total Revenue Current Year	104260	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	128335	OtherExpensePriorYear
Other Expenses Current Year	145841	OtherExpensesCurrentYear
Total Expenses Prior Year	128335	TotalExpensesPriorYear
Total Expenses Current Year	145841	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	10027	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-41581	RevenuesLessExpensesCY
Total Assets BOY	115693	TotalAssetsBOY
Total Assets EOY	87465	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	115693	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	87465	NetAssetsOrFundBalancesEOY
Mission Description	400 VOLUNTEERS TEACHING ATHLETIC SKILLS, CHARACTER DEVELOPMENT SKILLS, AND DISCIPLINE TO OVER 1,600 YOUTH.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	141113	Expense
Revenue	104260	Revenue
Description	OVER 1,600 YOUTH PARTICIPATE IN A WIDESPREAD FOOTBALL LEAGUE INVOLVING 8 COMMUNITIES. THE LEAGUE IS SUPERVISED BY ADULT VOLUNTEERS WHO ARE COMMITTED TO TEACHING TEAMWORK, DEDICATION, SOCIAL INTERACTION, AND PHYSICAL DEVELOPMENT.	Description
Total Program Service Expense	141113	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	true	LocalChapters
Policies Reference Chapters	true	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	IN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JEFF HOFFMAN	NamePerson
Telephone Number	5742687471	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 195	AddressLine1
City	WARSAW	City
State	IN	State
ZIP Code	46581	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CHRIS COTTON
SECRETARY	5.00	X	0	0	0
DAVE MCCOOL
PRESIDENT	10.00	X	0	0	0
GREG HOFFMAN
VICE PRESIDENT	5.00	X	0	0	0
JEFF HOFFMAN
TREASURER	5.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	759	GovernmentGrants
All Other Contributions	103501	AllOtherContributions
Total Contributions	104260	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	104260	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

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

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1424	Total
Management And General	1424	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1275	Total
Program Services	1275	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2465	Total
Management And General	2465	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	950	Total
Program Services	950	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Equipment and Supplies	47776	47776
Insurance	4532	4532
Printing and Publications	492	492
Supplies	2186	2186

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	84741	Total
Program Services	83902	ProgramServices
Management And General	839	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	145841	Total
Program Services	141113	ProgramServices
Management And General	4728	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	106903	BOY
EOY	79625	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	18006	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	10166	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	8790	BOY
EOY	7840	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	115693	BOY
EOY	87465	EOY

Total Liabilities TotalLiabilities

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

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	115693	BOY
EOY	87465	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	115693	BOY
EOY	87465	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	115693	BOY
EOY	87465	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-41581	ReconcilationRevenueExpenses
Reconcilation Other Changes	13353	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

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

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	202004	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	204435	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	203286	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	138225	CurrentTaxYearMinus1Year
Current Tax Year	104260	CurrentTaxYear
Total	852210	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	202004	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	204435	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	203286	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	138225	CurrentTaxYearMinus1Year
Current Tax Year	104260	CurrentTaxYear
Total	852210	Total

Field	Value	IRS element (for citing)
Public Support Total509	852210	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	192	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	137	CurrentTaxYearMinus1Year
Total	337	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	192	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	137	CurrentTaxYearMinus1Year
Total	337	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	202012	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	204435	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	203478	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	138362	CurrentTaxYearMinus1Year
Current Tax Year	104260	CurrentTaxYear
Total	852547	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99960	PublicSupportPercentage509
Prior Year Support Percentage	0.99810	PriorYearSupportPercentage
Investment Income Percentage	0.00040	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00190	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	18006	OtherCostOrOtherBasis
Depreciation	10166	Depreciation
Book Value	7840	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	7840	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Officer directors etc family relationship Part VI line 2	GREG HOFFMAN, VICE PRESIDENT IS BROTHER OF JEFF HOFFMAN, TREASURER.
O02	Form 990 governing body review Part VI line 11	THE EXECUTIVE COMMITTEE REVIEWS AND APPORVES ANNUAL REPORTS.
O03	Governing documents etc available to public Part VI line 19	PAPER COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
O04	Explanation of other changes in net assets or fund balances Part XI line 9	SAVINGS ACCOUNT WAS CLOSED AND CASH WAS TRANSFERRED INTO OPERATING ACCOUNT TO FUND DAILY OPERATIONS IN 2012. FURTHERMORE, THERE WAS NO INTEREST INCOME RELATED TO THE SAVINGS ACCOUNT IN 2012.
O05	List of other expenses Part IX line 24e	SEE ATTACHED OVERFLOW SCHEDULE FOR OTHER EXPENSES.