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
2011
Open to Public Inspection
Name of the organization
LIVONIA JUNIOR ATHLETIC LEAGUE
Employer identification number
38-6071783
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
6,794
5,584
31,806
44,184
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......
582,107
473,791
470,576
507,040
429,291
2,462,805
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
117,361
146,907
65,428
198,665
528,361
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.
582,107
591,152
624,277
578,052
659,762
3,035,350
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
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.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
3,035,350
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
582,107
591,152
624,277
578,052
659,762
3,035,350
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
145,907
73,583
13,114
232,604
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
582,107
591,152
770,184
651,635
672,876
3,267,954
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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
92.880 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
92.610 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2011
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
2011
Open to Public Inspection
Name of the organization
LIVONIA JUNIOR ATHLETIC LEAGUE
Employer identification number
38-6071783
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE PURPOSE OF THE LIVONIA JUNIOR ATHLETIC LEAGUE IS TO PROVIDE YOUTH AGES 8 TO 17, WHO RESIDE IN THE LIVONIA OR CLARENCEVILLE SCHOOL DISTRICT, AN OPPPORTUNTY TO PLAY ORGANIZED BASEBALL, BASKETBALL, FOOTBALL AND CHEERLEADING. EMPHASIS IS PLACED ON PROMOTING SPORTSMANSHIP, CITIZENSHIP, AND THE PHYSICAL DEVELOPMENT OF ALL YOUTH.
ALL OTHER ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
SALES OF SPIRITWEAR AND FOOD AT GAMES IS FOR THE CONVENIENCE OF PARTICIPANTS AND THEIR FAMILIES AND TO SHOW SUPPORT FOR THE PLAYERS ON THE FIELD.
AUTHORITY DELEGATED TO COMMITTEE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 1A
EXECUTIVE BOARD: PRESIDENT: PRESIDES AT MEETINGS, SUPERVISES BUSINESS ACTIVITIES, EFFECTUATES BOARD POLICIES. VICE PRESIDENT: DUTIES OF PRES. IN HIS ABSENCE, CHAIRMAN OF POLICY COMMITTEE(UNIT DIRECTORS), REVIEW POLICY/RULES/PROCEDURE CHANGES AND RECOMMEND TO BOARD. YEARLY BYLAWS REVIEW COMMITTEE AND RECOMMENDATIONS TO BOD. SECRETARY: MINUTES OF BOARD/MEMBER MEETINGS, GIVE REQUIRED NOTICES. KEEP BYLAWS UPDATED BASED ON AMENDMENTS, APPROVED MOTIONS. TREASURER: CUSTODY OF CORPORATE FUNDS, ACCOUNTS OF ALL RECEIPTS AND DISBUSEMENTS, DEPOSITS, DISBURSE AUTHORIZED FUNDS, REPORT ACCOUNT OF TRANSACTIONS, FINANCIAL CONDITION (BY SPORT) AT REGULAR BOARD MEETINGS. SECURE AUDIT FIRM TO AUDIT LJAL (QUARTERLY) AND EAT UNIT (QUARTERLY). SPORT COMMISSIONER: SPORT EXECUTIVE OFFICER, VOTED ON BY SPORT DIRECTORS. DEVELOP ANNUAL SPORT BUDGET, ENSURE P&R REGULATION COMPLIANCE, UPDATE BOARD, CONDUCT SPORT MEETINGS ON A REGULAR BASIS, SPORT INTER-UNIT DISPUTES, SPORT DIRECTOR COMPLAINTS, SPORT WIDE-ISSUES. UNIT DIRECTOR: SELECTED BY UNIT'S DIRECTORS. OVERSEE BANK ACCOUNT FOR COMPLIANCE, ANNUAL P&L ON MEMBER REQUEST, UNIT MAINTAINS CASH BALANCE/RESERVES, COACH'S BACKGROUND CHECKS EACH SEASON, INVESTIGATE INCIDENT REPORTS, ENFORCE LJAL CODE OF CONDUCT (PARENTS, PLAYERS, COACHES, DIRECTORS)
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
MEMBERS
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
DIRECTORS ARE APPOINTED BY THE CURRENT BOARD AT THE ANNUAL MEETING. ONCE APPOINTED AND APPROVED BY THE BOARD, WILL SERVE UNTIL THEY RESIGN OR ARE REMOVED FOR CAUSE BY THE BOARD. A MANDATORY ELECTION IN JANUARY FOR UNIT DIRECTORS AND SPORTS COMMISSIONERS. NO LIMITS ON TERMS, BUT THE ELECTION MUST TAKE PLACE YEARLY.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
ALL MEETINGS SHALL BE CONDUCTED ACCORDING TO ROBERT RULES OF ORDER.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
NO REVIEW WAS OR WILL BE CONDUCTED.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
NO DIRECTOR, OFFICER, OR MEMBER SHALL RECEIVE REMUNERATION MONETARY OR OTHERWISE, FOR SERVICES RENDERED TO THE CORPORATION, NOR SHALL THE LEAGUE, ANY OFFICER, OR MEMBER UTILIZE HIS OFFICE OR STATUS FOR PERSONAL GAIN, POLITICAL OR OTHERWISE WHICH MAY CONFLICT WITH THE CORPORATE STATUS OR GOODWILL OF THE L.J.A.L. FEES PAID FOR UMPIRING BASEBALL OR REFEREEING BASKETBALL IN NOT CONSIDERED AS BEING IN CONFLICT WITH THE CORPORATE STATUS OR GOODWILL OF THE L.J.A.L. ALSO, THE FEE PAID TO THE PRESIDENT OF THE L.J.A.L BY LIVONIA PARKS AND RECREATION FOR BEING ON ITS BOARD IS NOT CONSIDERED AS BEING IN CONFLICT WITH THE CORPORATE STATUS OR GOODWILL OF L.J.A.L. ANY WORK THAT WILL TO BE DONE OR EQUIPMENT THAT WILL BE PURCHASED OVER 2,000.00 WILL BE SELECTED FROM BIDS AND EACH SPORT WILL BE RESPONSIBLE FOR DETERMINING THE WINNING BIDS AND PLACING ORDERS.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
NO DIRECTOR, OFFICER OR MEMER SHALL RECEIVE REMUNERATION, MONETARY OR OTHERWISE, FOR SERVICES RENDERED TO THE CORPORATION.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
NO DIRECTOR, OFFICER OR MEMER SHALL RECEIVE REMUNERATION, MONETARY OR OTHERWISE, FOR SERVICES RENDERED TO THE CORPPORATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE LJAL BY-LAWS ARE AVAILABLE ON THE WEBSITE. THE 990 IS AVAILABLE UPON REQUEST.