Lanier Athletic Association INC FY2022 filing

Tax-deductible

Sugar Hill, GA501(c)(3)Recreation & SportsEIN 27-1753549Revenue $288K in FY2022

On file with the IRSlanieraa.com1110 Crescent Ridge Dr, 30518-7284 · Sugar Hill, GATax-exempt since Aug 2022Publicly supported charity — 170(b)(1)(A)(vi)

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The Lanier Athletic Association is a Gwinnett County, GA approved recreation association catering to our Lanier Schools Cluster youth by providing sports for children up to age 14.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $27K a year · 9% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$288K
Spent
$270K
To programs
94%
Net assets
$119K
By yearFY2022–FY2023
Revenue
$288K
FY2022
Tap a bar for its year
Revenue by fiscal year
FY2022$288K
FY2023$325K
Expenses
$270K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2022$270K
FY2023$289K
Net assets
$119K
FY2022
Tap a bar for its year
Net assets by fiscal year
FY2022$119K
FY2023$155K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Exemption reinstated (2013-05-15). Per the IRS revocation list. Latest filing on record: FY2023. IRS ruling in Aug 2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $254K Management & general 6% · $16K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Asst. Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See Lanier Athletic Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides youth sports for children up to age 14 in the Lanier Schools Cluster.

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Provided by the organization

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3 programs · $254K · in their own filed words · FY2022
01

The organization covers all other program expenses for each SPORT...BASKETBALL, baseball, softball, football and cheerleading.

$92Kprogram expense
02

The organization covers the cost of field and gym rental, field maintenance for games and payment of game officials.

$90Kprogram expense
03

The organization purchases uniforms for all players and cheerleaders.

$72Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$11

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$288K
Ln 12
Gifts and grantsLn 1h$271K
Other incomeLn 4–11$17K
Money outPt IX
$270K
Ln 25
Programscol B$254K
Managementcol C$16K
Owns and owesPt X
$119K
net assets · Ln 32
Cash and savingsLn 1–2$119K
Total assetsLn 16$119K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$271K
Other incomeLn 4–11$17K
Gains on assetsLn 7$0
Total revenueLn 12$288K
Assets in detailPt X, end of year
CashLn 1$119K
SavingsLn 2$0
Cash and savings togetherLn 1–2$119K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$119K
LiabilitiesLn 26$0
Net assetsLn 32$119K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6130
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$101K$119K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$101K$119K
LiabilitiesLn 26$0$0
Net assetsLn 32$101K$119K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$169K$169K
All other expensesLn 24e$84K$80K$4K
Total functional expensesLn 25$270K$254K$16K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $325K$289K$36K$155K 990 PDF
FY2022 Viewing $288K$270K$18K$119K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $287,790 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $224,059$270,796
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $15,783$16,994
I-12 Total revenuePrior year $239,842$287,790
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $252,509$270,232
I-18 Total expensesPrior year $252,509$270,232
I-19 Revenue less expensesPrior year −$12,667$17,558
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $287,790 across 9 lines filed
Lines not itemized here account for $11,939 of total revenue; see the IRS return.
VIII-1b Membership dues$217,834
VIII-1f All other contributions, gifts and grants$52,962
VIII-1h Total contributions, gifts and grants$270,796
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$5,055
VIII-12 Total revenueRelated to mission $11,939$287,790
Part IX · Statement of functional expenses $270,232 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $3,117$3,117
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionManagement $6,214$6,214
IX-13 Office expensesManagement $2,312$2,312
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $5,628$5,628
IX-24 Other expenses (24a–d)Programs $168,563$168,563
IX-24e All other expensesPrograms $80,164 · Management $4,234$84,398
IX-25 Total functional expensesPrograms $254,355 · Management $15,877 · Fundraising $0$270,232
Part X · Balance sheet $118,687 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $101,129$118,687
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $101,129$118,687
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $101,129$118,687
X-33 Total liabilities and net assetsStart of year $101,129$118,687
Part XI · Reconciliation of net assets $118,687 net assets at year end
XI-1 Total revenue$287,790
XI-2 Total expenses$270,232
XI-3 Revenue less expenses$17,558
XI-4 Net assets at start of year$101,129
XI-10 Net assets at end of year$118,687

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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