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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CORNBELT RUNNING CLUB ROAD RUNNERS CLUB OF AMERICA
Employer identification number
93-0708918
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
522,469
448,787
441,425
435,906
396,162
2,244,749
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......
607,182
616,997
575,429
627,389
649,220
3,076,217
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.
1,129,651
1,065,784
1,016,854
1,063,295
1,045,382
5,320,966
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.)
5,320,966
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
1,129,651
1,065,784
1,016,854
1,063,295
1,045,382
5,320,966
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
68
25
93
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
68
25
93
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
8,371
8,433
3,702
15,339
12,305
48,150
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,138,090
1,074,242
1,020,556
1,078,634
1,057,687
5,369,209
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.100 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.040 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.010 %
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CORNBELT RUNNING CLUB ROAD RUNNERS CLUB OF AMERICA
Employer identification number
93-0708918
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
AS REFERENCED IN OUR BY-LAWS, CORNBELT RUNNING CLUB (CBRC) WELCOMES ANY PERSON INTERESTED IN RUNNING OR WALKING TO BECOME A MEMBER. MEMBERS ARE ADMITTED UPON ACCEPTANCE OF THEIR WRITTEN APPLICATION BY THE DIRECTORS OR PERSONS AUTHORIZED TO ACCEPT MEMBERSHIP APPLICATIONS. SUCH MEMBERS AGREE TO ABIDE BY THE BY-LAWS OF OUR CORPORATION AND BY THE RULES OF OUR BOARD OF DIRECTORS AND TO THE PAYMENT OF APPROPRIATE MEMBERSHIP FEES AND DUES. ANYONE CONVICTED OF A CRIMINAL ACT THAT PLACES MEMBERS OR PARTICIPANTS IN JEOPARDY CANNOT BE A MEMBER OF THE CLUB, PROGRAMS, OR VOLUNTEER. HONORARY MEMBERS AND COMPLIMENTARY MEMBERS ENJOY THE SAME RIGHTS AND RESPONSIBILITIES AS DUES PAYING MEMBERS, ONLY AT THE DISCRETION OF THE BOARD OF DIRECTORS, AND ARE EXEMPT FROM PAYING MEMBERSHIP DUES AND FEES. EACH MEMBER HAS THE RIGHT TO VOTE. CURRENT ANNUAL MEMBERSHIP DUES ARE $20 ADULT, $25 FAMILY, $35 SPONSOR, AND $10 STUDENT (18 YEARS AND YOUNGER). LONGER TERM MEMBERSHIPS ARE AVAILABLE AT REDUCED RATES PER YEAR. MEMBERSHIP BENEFITS INCLUDE, BUT ARE NOT LIMITED TO: 10 ISSUES OF CBRC NEWS NEWSLETTER MAILED DIRECTLY EACH YEAR, DISCOUNTS FOR RACE ENTRY FEES TO CLUB OWNED RACES, DISCOUNTS OFFERED BY LOCAL MERCHANTS, ENTRANCE TO FREE WINTER MEETING SERIES, FREE BIX AT SIX TRAINING RUNS EACH SUMMER, FREE TRACK WORKOUTS, ENTRANCE TO THE ANNUAL CLUB PICNIC, PARTICIPATION IN CHILDREN'S RUNNING PROGRAMS/EVENTS, ABILITY TO APPLY FOR MEMBERSHIP IN CORNBELT RACING TEAM, RECEIPT BY MAIL, QUARTERLY, OF CLUB RUNNING MAGAZINE WHICH IS A BENEFIT OF OUR CLUB'S MEMBERSHIP IN ROAD RUNNERS CLUB OF AMERICA, ORGANIZED TRAINING RUNS, AND CONTRIBUTING TO THE WELL BEING OF OUR QUAD CITY COMMUNITY THROUGH THE EXERCISE AND HEALTH BENEFITS WE PROVIDE AND PROMOTE.
FORM 990, PART VI, SECTION A, LINE 7A
AS REFERENCED IN OUR BY-LAWS, CORNBELT RUNNING CLUB CONDUCTS AN ANNUAL MEETING EACH 3RD SUNDAY OF JANUARY TO ELECT DIRECTORS AND CONDUCT CLUB BUSINESS. VOTING IS BY WRITTEN BALLOT BY ALL MEMBERS IN GOOD STANDING, THAT IS - PAID MEMBERS, FOR THE CURRENT FISCAL YEAR. ELECTED DIRECTORS SERVE THEIR DECLARED TERMS, FROM 1 TO 3 YEARS. A FULL BOARD OF DIRECTORS CONSISTS OF ELEVEN ELECTED MEMBERS. THE NEWLY SEATED BOARD EACH YEAR MEETS ON THE FIRST MONDAY FOLLOWING THE ANNUAL MEETING AND ELECTS FROM ITS OWN THE OFFICERS. OFFICERS SERVE FOR A ONE YEAR TERM AND INCLUDE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. LIKEWISE A FINANCE COMMITTEE IS ESTABLISHED TO PROVIDE MONTHLY AND ANNUAL FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS, PAY BILLS ON A TIMELY BASIS, AND FILE TAX RETURNS. BOARD MEMBERS MEET AT LEAST MONTHLY, PRESENTLY ON THE FIRST MONDAY OF EACH MONTH. DIRECTORS AND OFFICERS OF THE BOARD ACT ON BEHALF OF THE MEMBERSHIP TO OPERATE THE CLUB INCLUDING CONTRACTS AND SERVICES.
FORM 990, PART VI, SECTION B, LINE 11
A COPY OF THE FORM 990 WAS NOT PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS SIGNED AND FILED BY THE VICE PRESIDENT. THERE IS HOWEVER, A FORMAL REVIEW OF THE COMPILATION REPORT WHERE BY BOARD MEMBERS ARE PRESENT. FINANCIAL INFORMATION USED IN THE PREPARATION OF THE FORM 990 COMES DIRECTLY FROM THE FINAL COMPILATION REPORT.
FORM 990, PART VI, SECTION B, LINE 12C
AS REFERENCED IN OUR BY-LAWS, CORNBELT RUNNING CLUB'S CONFLICT OF INTEREST POLICY REQUIRES CONSIDERATION BY THE BOARD OF DIRECTORS ANY TRANSACTION THAT MAY PRIVATELY BENEFIT AN OFFICER OR DIRECTOR OF THE CLUB AND THAT SUCH OFFICERS AND DIRECTORS DISCLOSE THIS TO THE BOARD. TRANSACTIONS CONSIDERED MAY INCLUDE BUSINESS, FINANCIAL, INVESTMENT, OR FAMILY INTERESTS. RECEIPT OF NONMONETARY TOKENS (SUCH AS RACE T-SHIRTS, AND THE LIKE) OF APPRECIATION ARE GENERALLY ACCEPTABLE, THOUGH ARE SUBJECT TO BOARD APPROVAL. MEMBERS OF THE BOARD OF DIRECTORS ARE INFORMED OF OUR CONFLICT OF INTEREST POLICY ANNUALLY AT A REGULAR MONTHLY BOARD MEETING, WHEN THE NEW BOARD IS SEATED, AFTER THE JANUARY ELECTIONS. A COPY OF OUR POLICY, AS PART OF OUR BY-LAWS, IS AVAILABLE IN OUR CLUB OFFICE FOR REVIEW.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24E
SALES TAX : PROGRAM SERVICE EXPENSES 43,608. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,608. MISCELLANEOUS EXPENSES : PROGRAM SERVICE EXPENSES 32,822. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,822. COST OF GOODS SOLD : PROGRAM SERVICE EXPENSES 27,859. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,859. T-SHIRTS : PROGRAM SERVICE EXPENSES 22,810. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,810. POSTAGE AND SHIPPING : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,094. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,094. SECURITY : PROGRAM SERVICE EXPENSES 2,842. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,842. UTILITIES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,106. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,106. TELEPHONE AND INTERNET SERVICE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,379. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,379. PICNIC COSTS : PROGRAM SERVICE EXPENSES 334. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 334. MISC MEMBERSHIP COSTS : PROGRAM SERVICE EXPENSES 223. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 223. INTERNET : PROGRAM SERVICE EXPENSES 156. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 156. BUILDING EXPENSES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 75. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75. TRAILER EXPENSES : PROGRAM SERVICE EXPENSES 31. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31.
PART XI, FINANCIAL STATEMENTS AND REPORTING, LINE 2C
THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT AND APPROVAL OF THE COMPILATION OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
PART I, SUMMARY: LINE 6
THROUGH THE DEDICATION OF OUR ARMY OF THOUSANDS OF VOLUNTEERS, CORNBELT RUNNING CLUB PRODUCES EVENTS AND ASSISTS OTHER LOCAL ASSOCIATIONS YEAR ROUND IN THE QUAD CITY REGION. OUR MISSION IS TO PROMOTE GOOD HEALTH AND FITNESS THROUGH THE SPORT OF RUNNING AND WALKING. WE ACHIEVE THIS MISSION THROUGH OUR LARGE VOLUNTEER FORCE BY PRODUCING CLUB OWNED RACES, MENTORING OTHER RACES AND CHARITIES IN THEIR EVENT PRODUCTION, OFFERING RACE EQUIPMENT, SCORING SERVICES, AND SUPPLIES, COACHING TRACK PROGRAMS FOR YOUTH IN COOPERATION WITH DAVENPORT PARKS AND RECREATION AND FOR ADULTS IN COOPERATION WITH AUGUSTANA COLLEGE. OUR CLUB NEWSLETTER IS DISTRIBUTED THROUGH TEN ANNUAL ISSUES AND INCLUDES INFORMATIVE ARTICLES FOR IMPROVING HEALTH AND ATHLETIC PERFORMANCE, OFTEN WITH THE ASSISTANCE OF LOCAL EXPERTS AND PROFESSIONALS AND THEIR SUBMITTED ARTICLES. LIKEWISE, OUR FREE WINTER MEETING SERIES SERVES TO EDUCATE OUR LOCAL RUNNERS WITH EDUCATIONAL PROGRAMS THAT OFTEN INCLUDE TRAINING, NUTRITION, SPORTS MEDICINE, AND ATHLETIC EVENT PRESENTATIONS BY EXPERT VOLUNTEER SPEAKERS. RACE PROCEEDS FUND A COLLEGE SCHOLARSHIP PROGRAM WHICH IS ADMINISTERED BY A VOLUNTEER COMMITTEE OF LOCAL COACHES, CLUB BOARD MEMBERS, AND BUSINESSMEN. BEGINNING WOMEN RUNNERS ARE COACHED AND ENCOURAGED BY A CREW OF VOLUNTEER INSTRUCTORS AND GUEST SPEAKERS IN A COMFORTABLE, STRESS FREE, SPRING PROGRAM. EACH YEAR A GROUP OF 40 CLUB MEMBERS ASSIST THE FESTIVAL OF TREES BALLOON PARADE WITH CROWD CONTROL AS PART OF OUR COMMITMENT TO COMMUNITY SERVICE. THE LIST DOES GO ON BUT CAN BE SUMMARIZED BY THE FACT THAT OUR CAST OF VOLUNTEERS, FROM OUR BOARD OF DIRECTORS ON DOWN THROUGH OUR APPROXIMATELY 1300 CLUB MEMBERS ENABLE OUR ORGANIZATION TO BE THE DRIVING FORCE IN IMPROVING THE HEALTH AND LIVES OF MANY THOUSANDS OF PEOPLE IN OUR REGION.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.