City County Athletic Complex INC FY2020 filing

Tax-deductible

Warsaw, IN501(c)(3)Since 1987Foundations & GrantmakersEIN 31-1254631Revenue $348K in FY2020

On file with the IRSccacwarsaw.com3215 W Old Road 30, 46580-6846 · Warsaw, INTax-exempt since Nov 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Provide a facility for area youth and adults to gather and participate in Athletic and recreational activities.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $20K a year · 6% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $32K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$123K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$348K
Spent
$413K
To programs
85%
Net assets
$796K
By yearFY2020–FY2025
Revenue
$348K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$348K
FY2021$448K
FY2022$317K
FY2023$321K
FY2024$380K
FY2025$339K
Expenses
$413K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$413K
FY2021$387K
FY2022$345K
FY2023$357K
FY2024$389K
FY2025$381K
Net assets
$796K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$796K
FY2021$869K
FY2022$829K
FY2023$793K
FY2024$784K
FY2025$742K

From the FY2020 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2004.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $350K Management & general 9% · $38K Fundraising 6% · $25K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Mike Hagy’s $52K as Executive Di is at the 49th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023
Mike Hagy$52,500$52,500$52,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See City County Athletic Complex 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

Offers a place for youth and adults to gather for sports and recreation.

Questions for City County Athletic Complex INC

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Provided by the organization

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1 program · $350K · in their own filed words · FY2020
01

The ccac is a 65 acre sports facility with eight lighted SOFTBALL/BASEBALL fields, fifteen soccer fields, two sand volleyball courts, and a RUGBY/FOOTBALL field. There is a multi-sport building which holds leagues for co-ed volleyball, basketball and indoor soccer.

$350Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$32K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$348K
Ln 12
Fees for servicesLn 2g$176K
Gifts and grantsLn 1h$130K
Other incomeLn 4–11$42K
Money outPt IX
$413K
Ln 25
Programscol B$350K
Managementcol C$38K
Fundraisingcol D$25K
Owns and owesPt X
$796K
net assets · Ln 32
Cash and savingsLn 1–2$19K
Total assetsLn 16$919K
LiabilitiesLn 26$123K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$130K
Government grantsLn 1e$120K
Fees for servicesLn 2g$176K
Other incomeLn 4–11$42K
Total revenueLn 12$348K
Assets in detailPt X, end of year
CashLn 1$19K
Cash and savings togetherLn 1–2$19K
Land, buildings, equipmentLn 10c$876K
Other assetsLn 15$23K
Total assetsLn 16$919K
LiabilitiesLn 26$123K
Net assetsLn 32$796K
OperationsPt I, VI
EmployeesI 529
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$10K$19K
Land, buildings, equipmentLn 10c$920K$876K
Total assetsLn 16$952K$919K
LiabilitiesLn 26$68K$123K
Net assetsLn 32$884K$796K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$150K$112K$22K$15K
Other employee benefitsLn 9$600$450$90$60
Payroll taxesLn 10$17K$13K$3K$2K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$425$425
Office expensesLn 13$6K$6K
OccupancyLn 16$46K$41K$2K$3K
InterestLn 20$4K$4K$157$235
Depreciation, depletion and amortizationLn 22$54K$49K$2K$3K
InsuranceLn 23$37K$34K$1K$2K
Other expenses (24a–d)Ln 24$96K$95K$114$172
All other expensesLn 24e$1K$928$41$62
Total functional expensesLn 25$413K$350K$38K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $339K$381K−$42K$742K 990 PDF
FY2024 $380K$389K−$9K$784K 990 PDF
FY2023 $321K$357K−$36K$793K 990 PDF
FY2022 $317K$345K−$28K$829K 990 PDF
FY2021 $448K$387K$61K$869K 990 PDF
FY2020 Viewing $348K$413K−$65K$796K 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 FY2020 990 (6 parts)
Part I · Summary $348,081 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $75,034$129,623
I-9 Program service revenuePrior year $271,927$176,271
I-10 Investment income$0
I-11 Other revenuePrior year $33,322$42,187
I-12 Total revenuePrior year $380,283$348,081
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $219,965$167,438
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $254,928$245,962
I-18 Total expensesPrior year $474,893$413,400
I-19 Revenue less expensesPrior year −$94,610−$65,319
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $348,081 across 7 lines filed
Lines not itemized here account for $34,306 of total revenue; see the IRS return.
VIII-1e Government grants$120,000
VIII-1f All other contributions, gifts and grants$9,623
VIII-1h Total contributions, gifts and grants$129,623
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $176,271$176,271
VIII-8 Net income from fundraising events$7,805
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $76$76
VIII-12 Total revenueRelated to mission $210,653$348,081
Part IX · Statement of functional expenses $413,400 across 12 lines filed
IX-7 Other salaries and wagesPrograms $112,475 · Management $22,495 · Fundraising $14,997$149,967
IX-9 Other employee benefitsPrograms $450 · Management $90 · Fundraising $60$600
IX-10 Payroll taxesPrograms $12,653 · Management $2,531 · Fundraising $1,687$16,871
IX-11c Accounting feesManagement $1,180$1,180
IX-12 Advertising and promotionPrograms $425$425
IX-13 Office expensesManagement $5,911$5,911
IX-16 OccupancyPrograms $41,392 · Management $1,839 · Fundraising $2,759$45,990
IX-20 InterestPrograms $3,524 · Management $157 · Fundraising $235$3,916
IX-22 Depreciation, depletion and amortizationPrograms $49,014 · Management $2,178 · Fundraising $3,268$54,460
IX-23 InsurancePrograms $33,634 · Management $1,495 · Fundraising $2,242$37,371
IX-24 Other expenses (24a–d)Programs $95,392 · Management $114 · Fundraising $172$95,678
IX-24e All other expensesPrograms $928 · Management $41 · Fundraising $62$1,031
IX-25 Total functional expensesPrograms $349,887 · Management $38,031 · Fundraising $25,482$413,400
Part X · Balance sheet $919,001 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $9,601$18,705
X-4 Accounts receivableStart of year $150$1,465
X-10c Land, buildings and equipment, netStart of year $920,073$875,831
X-15 Other assets$23,000
X-16 Total assetsStart of year $952,339$919,001
X-17 Accounts payable and accrued expensesStart of year $11,178$19,683
X-25 Other liabilitiesStart of year $30,000$36,296
X-26 Total liabilitiesStart of year $68,196$122,692
X-27 Net assets without donor restrictionsStart of year $884,143$773,309
X-28 Net assets with donor restrictions$23,000
X-32 Total net assets or fund balancesStart of year $884,143$796,309
X-33 Total liabilities and net assetsStart of year $952,339$919,001
Part XI · Reconciliation of net assets $796,309 net assets at year end
XI-1 Total revenue$348,081
XI-2 Total expenses$413,400
XI-3 Revenue less expenses−$65,319
XI-4 Net assets at start of year$884,143
XI-9 Other changes in net assets−$22,515
XI-10 Net assets at end of year$796,309

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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