Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
WHEATLAND TOWNSHIP ATHLETIC ASSOCIATION INC
Employer identification number
36-3809035
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2,200
1,069
41,469
43,927
102,360
191,025
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
1,977,125
2,159,746
2,120,449
2,149,476
2,099,954
10,506,750
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
1,979,325
2,160,815
2,161,918
2,193,403
2,202,314
10,697,775
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
10,697,775
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
1,979,325
2,160,815
2,161,918
2,193,403
2,202,314
10,697,775
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
32,702
28,925
21,371
8,323
5,583
96,904
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
32,702
28,925
21,371
8,323
5,583
96,904
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
9,848
7,969
9,438
11,686
1,750
40,691
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13,813
6,973
17,667
14,222
3,138
55,813
13
Total support (Add lines 9, 10c, 11 and 12.).
2,035,688
2,204,682
2,210,394
2,227,634
2,212,785
10,891,183
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
98.220 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
98.040 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0.890 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0.960 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
WHEATLAND TOWNSHIP ATHLETIC ASSOCIATION INC
Employer identification number
36-3809035
Identifier
Return Reference
Explanation
CHANGES IN PROGRAM SERVICES
FORM 990, PART III, LINE 3
HIGH SCHOOL GIRLS BASKETBAL PROGRAM WAS DISCONTINUED DUE TO LACK OF PARTICIPATION.
FORM 990, PART VI, SECTION A, LINE 2
THE VICE PRESIDENT IS MARRIED TO AN EMPLOYEE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11
THE INFORMATION FOR THE 990 IS ORGANIZED BY THE FINANCE AND OPERATIONS MANAGER AND WAA'S ACCOUNTING FIRM. THE INITIAL REVIEW OF THE 990 IS CONDUCTED BY THE FINANCE AND OPERATIONS MANAGER. THE FINAL DRAFT OF THE 990 IS SENT TO THE EXECUTIVE BOARD (PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY) FOR REVIEW AND COMMENT. THE FINAL 990 IS PRESENTED TO THE BOARD OF DIRECTORS BY THE TREASURER AT A MONTHLY BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12C
ANNUALLY, EMPLOYEES AND DIRECTORS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST STATEMENTS AND TURN THEN INTO THE MANAGER OF FINANCE. THE OPERATIONS MANAGER THEN REVIEWS AND LOGS THE STATEMENTS TO ENFORCE COMPLIANCE.
FORM 990, PART VI, SECTION B, LINE 15
EMPLOYEE REVIEWS ARE COMPLETED BY THE FINANCE AND OPERATION MANAGER AND FORWARDED TO THE BOARD OF DIRECTORS FOR REVIEW. FINANCE AND OPERATIONS MANAGER REVIEWS COMPARABLE COMPENSATION INFORMATION FROM LOCAL PARK DISTRICTS TO DETERMINE THAT WAA EMPLOYEES COMPENSATION IS REASONABLE TO COMPARABLE POSITIONS IN THE REGION. THE BOARD OF DIRECTORS PREPARES THE REVIEWS FOR THE FIELDS AND FACILITIES MANAGER AND THE FINANCE AND OPERATIONS MANAGER. ALL PAY INCREASES ARE REQUESTED, DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
DESCRIPTION OF ORGANIZATION MISSION:
FORM 990, PART III, LINE 1
THE WHEATLAND ATHLETIC ASSOCIATION, WAA, IS A 34 YEAR OLD NON-PROFIT, VOLUNTEER ORGANIZATION WHOSE PURPOSE IS TO PROVIDE ATHLETIC PROGRAMS FOR FAMILIES LIVING IN AND AROUND THE NAPERVILLE/AURORA, ILLINOIS AREA. WHEATLAND ATHLETIC ASSOCIATION WAS FOUNDED IN 1977 TO PROVIDE T-BALL FOR 66 CHILDREN AND HAS SINCE GROWN TO OVER 12,000 REGISTRATIONS ANNUALLY IN 18 DIFFERENT PROGRAMS. WAA OFFERS RECREATIONAL AND COMPETITIVE PROGRAMS IN SOCCER, BASEBALL, SOFTBALL AND BASKETBALL AND TRAVEL PROGRAMS IN SOCCER, SOFTBALL, BASEBALL AND BASKETBALL. PARTICIPANTS RANGE IN AGE FROM 4 YEARS OF AGE THROUGH ADULT. WHEATLAND'S PHILOSOPHY IS TO PROGRESSIVELY DEVELOP CHILDREN'S SKILLS BY OFFERING PROGRAMS FOR VARIOUS AGE LEVELS. AS THEY DEVELOP, THE CHILDREN ARE TAUGHT THE VALUE OF GOOD SPORTSMANSHIP AND TEAMWORK. OUR INTENT IS FOR CHILDREN TO HAVE FUN AND TO ENJOY THE SPORT THEY PLAY WHILE LEARNING THE CHARACTER BUILDING LESSONS THAT COME FROM PARTICIPATING IN TEAM SPORTS. MANY OF THE WAA PROGRAMS ARE NON-COMPETITIVE WHICH PROVIDE A NON-THREATENING AND A POSITIVE EXPERIENCE FOR THE CHILDREN. COMPETITIVE AND TRAVELING LEAGUES ARE ALSO AVAILABLE FOR THE MORE SKILLFUL AND EXPERIENCED PLAYERS. SCHOLARSHIPS ARE AVAILABLE TO PARTICIPANTS WHO MAY NEED FINANCIAL ASSISTANCE. WHEATLAND ATHLETIC ASSOCIATION STRUCTURES PROGRAMS SO THEY ARE GEOGRAPHICALLY CONVENIENT TO OUR RESIDENTS BY ESTABLISHING TEAMS AND SCHEDULING EVENTS IN CLOSE PROXIMITY TO NEIGHBORHOODS AND SCHOOLS. WAA WORKS CLOSELY AS A COMMUNITY PARTNER WITH THE LOCAL SCHOOL DISTRICTS, PARK DISTRICTS, AND CHURCHES, TO PROVIDE, MAINTAIN AND UPGRADE FIELDS AND FACILITIES. A PROGRAM INSTITUTED BY WAA, IN CONJUNCTION WITH THE LOCAL HIGH SCHOOL, PROVIDES WORK EXPERIENCE FOR CHILDREN WITH SPECIAL NEEDS. IN ADDITION, TEENAGERS ARE ENCOURAGED TO CONSIDER BECOMING A REFEREE OR UMPIRE FOR OUR PROGRAMS. FOR MANY OF OUR FAMILIES, WHEATLAND ATHLETIC ASSOCIATION IS THEIR TEENAGER'S FIRST EXPERIENCE WITH A JOB AND ITS RESPONSIBILITIES. WAA OFFERS FOUR SCHOLARSHIPS ON AN ANNUAL BASIS TO GRADUATING HIGH SCHOOL SENIORS WHO HAVE PARTICIPATED IN WAA PROGRAMS. WAA RELIES ON AND ENCOURAGES VOLUNTEER INVOLVEMENT FROM PARENTS AND COMMUNITY MEMBERS. VOLUNTEER COACHES ATTEND CLINICS TO DEVELOP AND IMPROVE THEIR KNOWLEDGE AND COACHING SKILLS. IN ORDER TO PROTECT THE SAFETY OF OUR PARTICIPANTS AND THE INTEGRITY OF OUR PROGRAMS, WHEATLAND ATHLETIC ASSOCIATION ALSO CONDUCTS BACKGROUND CHECKS ON OUR COACHES. ALL PARTICIPANTS, PARENTS AND COACHES ARE EXPECTED TO ABIDE BY A CODE OF CONDUCT, WHICH ENDORSES RESPECT FOR YOURSELF AND OTHERS, GOOD SPORTSMANSHIP, AND PROPER BEHAVIOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.