CHATTAHOOCHEE OFFICIALS ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CHATTAHOOCHEE OFFICIALS ASSOCIATION INC (EIN 58-2020378)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-15
IRS object ID: 201221369349301642
Schema version: 2011v1.2
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-15T10:36:28-00:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EUGENIA L FOSTER CPA LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	418 PIRKLE FERRY RD U101	AddressLine1
City	CUMMING	City
State	GA	State
ZIP Code	30040	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	582020378	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CHATTAHOOCHEE OFFICIALS ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CHAT	NameControl
Phone	6783162725	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 1164	AddressLine1
City	CUMMING	City
State	GA	State
ZIP Code	300281164	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DENNIS STANFORD	Name
Title	ADMINISTRATOR	Title
Date Signed	2012-05-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	EUGENIA FOSTER	Name
Phone	7702051967	Phone
Date Prepared	2012-05-15	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DENNIS STANDORD	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3260 KEITH BRIDGE ROAD	AddressLine1
City	CUMMING	City
State	GA	State
ZIP Code	30041	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	310803	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.chattahoocheeofficials.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1984	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	To provide umpires, referees and other officials for recreational and high school sporting events. Providing services mainly to two organizations, Forsyth County Parks and Rec. Dept and the Forsyth County High School Systems. There are numerous beneficiaries to the services provided directly and indirectly as we provide enforcement to the rules and regulations at various recreational sporting events.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	210	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	14951	ContributionsGrantsPriorYear
Contributions Grants Current Year	19808	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	277978	ProgramServiceRevenuePriorYear
Program Service Revenue CY	290995	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	75	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	293004	TotalRevenuePriorYear
Total Revenue Current Year	310803	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	1299	BenefitsPaidToMembersCY
Salaries Etc Prior Year	271417	SalariesEtcPriorYear
Salaries Etc Current Year	290628	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2227	TotalFundrsngExpCurrentYear
Other Expense Prior Year	21539	OtherExpensePriorYear
Other Expenses Current Year	16132	OtherExpensesCurrentYear
Total Expenses Prior Year	292956	TotalExpensesPriorYear
Total Expenses Current Year	308059	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	48	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2744	RevenuesLessExpensesCY
Total Assets BOY	3228	TotalAssetsBOY
Total Assets EOY	5972	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3228	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5972	NetAssetsOrFundBalancesEOY
Mission Description	Providing umpires, referees and other officials at recreational and high school sporting events throughout Forsyth County, Ga. The mission is to provide a positive experience at various sporting events throughout Forsyth county by upholding the rules and representing ourselves as positive role models to the youth in our community.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Revenue	290995	Revenue
Description	Providing umpires, referees and other officials for recreatonal and high school sporting events. Services are provided mainly to two organizations Forsyth County Parks and Rec. Dept. and Forsyth County High School System. There are numerous beneficiaries to the services directly and indirectly. This is accomplished by enforcements to the rules and regulations at various recreational sporting events. This provides a positive atomshpere for participants as well as spectators of the sporting events we officiate.	Description
Total Of Other Program Service Rev	-290995	TotalOfOtherProgramServiceRev
Total Program Service Expense	290995	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
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	112	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
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
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	210	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	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	true	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
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	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARTHA SMITH	NamePerson
Telephone Number	6783162725	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3710 LONGSTREET CHURCH ROAD	AddressLine1
City	CUMMING	City
State	GA	State
ZIP Code	30040	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
DENNIS STANFORD
ADMINISTRATOR	008.00	X	X	5617	0	0
WAYNE PINKHAM
ASST ADMIN	004.00	X	X	9437	0	0	X
JODY ELZEY
SEC/TREAS	004.00	X	X	8497	0	0
MICHAEL WOMBLE
BOARD MEMBER	002.00	X		5070	0	0
CHASE SWEAT
BOARD MEMBER	002.00	X		3531	0	0
CHARLES MCBRIDGE
BOARD MEMBER	002.00	X		8018	0	0	X
PAMELA MCBRIDE
EMPLOYEE	010.00			18782	0	0	X	X
MARTHA SMITH
EMPLOYEE	005.00			6849	0	0	X
BOBBY SMITH
BOARD MEMBER	002.00	X		5062	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	70863	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	12723	MembershipDues
Fundraising Events	6890	FundraisingEvents
Related Organizations	195	RelatedOrganizations
Total Contributions	19808	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
OFFICALS REFEREES UMPIRES	711210	289039	289039
SCOREKEEPER	711210	1956	1956

Field	Value	IRS element (for citing)
Total Program Service Revenue	290995	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	310803	TotalRevenueColumn
Related Or Exempt Function Income	290995	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	1299	Total
Program Services	1299	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	289670	Total
Program Services	289670	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	958	Total
Program Services	958	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1274	Total
Program Services	1274	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	225	Total
Management And General	225	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	581	Total
Management And General	581	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	358	Total
Management And General	358	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	0	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	712	Total
Program Services	712	ProgramServices

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	710	Total
Program Services	710	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	0	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Dues and Supscriptions	7763	7763
Telephone	887		887
Equipment	511	511
Tournament	2227			2227

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	884	Total
Program Services	884	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	308059	Total
Program Services	303781	ProgramServices
Management And General	2051	ManagementAndGeneral
Fundraising	2227	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3228	BOY
EOY	5972	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3228	BOY
EOY	5972	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	3228	BOY
EOY	5972	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3228	BOY
EOY	5972	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3228	BOY
EOY	5972	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	2744	ReconcilationRevenueExpenses
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
Public Support Total170	0	PublicSupportTotal170
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year	19808	CurrentTaxYear
Total	19808	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year	19808	CurrentTaxYear
Total	19808	Total

Field	Value	IRS element (for citing)
Public Support Total509	19808	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Total	0	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Total	0	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year	19808	CurrentTaxYear
Total	19808	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990 Part I	11a	A copy of the tax return Form 990 has been reviewed by the presient and secretary prior to filing the return. A copy of the return will be available to all members upon their request.
		Form 990 Part I Section VI Line 11a A copy of the tax return Form 990 has been reviewed by the presient and secretary prior to filing the return. A copy of the return will be available to all members upon their request.