Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 11,790 | 460 | 12,045 | 36,644 | 51,072 | 112,011 |
| 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...... | 2,222,161 | 865,646 | 2,268,504 | 2,402,214 | 2,892,770 | 10,651,295 |
| 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. | 2,233,951 | 866,106 | 2,280,549 | 2,438,858 | 2,943,842 | 10,763,306 |
| 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.) | 10,763,306 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 2,233,951 | 866,106 | 2,280,549 | 2,438,858 | 2,943,842 | 10,763,306 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 78 | 33 | 80 | 98 | 112 | 401 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 78 | 33 | 80 | 98 | 112 | 401 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 100,574 | 157,482 | 258,056 | |||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 6,204 | 2,253 | 3,983 | 5,703 | 7,071 | 25,214 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,240,233 | 868,392 | 2,284,612 | 2,545,233 | 3,108,507 | 11,046,977 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS DEVELOPED COLLABORATIVELY WITH THE PRESIDENT, TREASURER, EXECUTIVE DIRECTOR, CONTRACT BOOKKEEPER, AND THE CPA WHO PREPARES THE TAX RETURN. THE FORM 990 IS THEN PREPARED AND REVIEWED BY THE ABOVE. IT IS SIGNED BY THE CPA WHO PREPARED THE FINAL DOCUMENT THEN SIGNED BY THE PRESIDENT. THE FORM 990 IS THEN DISTRIBUTED TO THE BOARD AND REVIEWED AT THEIR NEXT OFFICIALLY CALLED MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY DIRECTOR, OFFICER, OR KEY EMPLOYEE OF CONCORDE FIRE SOCCER ASSOCIATION, INC., WHO HAS AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION, SHALL MAKE A PROMPT AND FULL DISCLOSURE OF HIS/HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION WHICH MIGHT REASONABLY BE ADVERSE TO THE CORPORATION'S INTEREST. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE BY A VOTE OF SEVENTY-FIVE PERCENT (75%)OF THE BOARD MEMBERS ENTITLED TO VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT OF INTEREST IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION, OR RESPOND TO QUESTIONS) IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. SUCH PERSON MAY BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT BUT MAY NOT BE COUNTED WHEN THE BOARD OR COMMITTEE OF THE BOARD TAKES ACTION ON THE TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. A REVIEW OF ANY CONFLICT OF INTEREST OCCURS AT EACH BOARD MEETING. THERE HAVE BEEN NO MATERIAL CONFLICTS DURING THESE PERIODS OF TIME. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT, VICE PRESIDENT AND TREASURER FORM THE COMPENSATION COMMITTEE. THEY GATHER COMPARABLE DATA THEN DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER TOP SALARIED PERSONS INCLUDING A REVIEW AND APPROVAL OF COMPARABLE DATA FROM OTHER SOCCER PROGRAMS FOR EXECUTIVE DIRECTOR, DIRECTOR OF COACHING OR OTHER PROGRAM DIRECTORS THAT ARE FUNCTIONALLY COMPARABLE IN POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THIS COMPARISON INCLUDES BASE SALARY, BONUSES AND EMPLOYER PROVIDED HEALTH BENEFITS FROM WHICH ALL THE COMPENSATION FACTORS ARE CONSIDERED. THE COMPENSATION RECOMMENDED AND AGREED UPON BY THE COMPENSATION COMMITTEE THEN DOCUMENTED IN AN ADDENDUM TO THE EMPLOYMENT AGREEMENT AND EXECUTED BY THE EMPLOYEE, THE PRESIDENT, VICE PRESIDENT AND THE TREASURER. EXCEPT FOR THE EXECUTIVE DIRECTOR, NO OFFICERS ARE GIVEN COMPENSATION. THERE ARE NO OTHER KEY EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR DESCRIBED ABOVE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL CORPORATE DOCUMENTS ARE HELD BY THE APPROPRIATE PARTY FOR SAFEKEEPING EITHER AT THE CONCORDE FIRE OFFICE WITH THE EXCUTIVE DIRECTOR, THE BOOKKEEPER OR OFFICE MANAGER; OR, IN THE OFFICE OF THE PRESIDENT. ALL DOCUMENTS ARE AVAILABLE FOR OBSERVATION BY ANYONE WHO REQUESTS A REVIEW. |
| FORM 990, PART VII | LARRY LORD - 801 MT. PARAN RD NW, ATLANTA, GA 30327. ADAM FULLER - 1418 DRESDEN DRIVE, SUITE 220, ATLANTA, GA 30319. JOHN ELLIOT - 1890 WINDHAM PARK, ATLANTA, GA 30324. KEVIN CAROME - 1555 PEACHTREE ST NE, ATLANTA, GA 30309. WILL HAZLETON - 1704 MEADOWDALE AVE, ATLANTA, GA 30306. JODY YOUNG - 3333 PIEDMONT RD, NE, STE 2010, ATLANTA, GA 30305. JERRY COUVARAS - 1495 MT. PARAN RD NW, ATLANTA, GA 30327. GLENN LURIE - 1025 LENOX PARK BLVD, ATLANTA, GA 30319. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| FORM 990, PART VII SECTION B: | GNB ENTERPRISES PROVIDED THE FOLLOWING SERVICES DURING THE YEAR: FIELD MAINTENANCE & SUPPORT: GNB ENTERPRISES MAINTAINS ALL FIELDS USED BY THE ORGANIZATION. THE ORGANIZATION RECEIVES THESE SERVICES AT A RATE THAT IS SIGNIFICANTLY BELOW MARKET. THE BOARD OF DIRECTORS PERIODICALLY SOLICITS OUTSIDE BIDS TO ENSURE RATES ARE AT OR BELOW MARKET. THE ORGANIZATION BENEFITS FROM USING GNB ENTERPRISES FROM THESE SERVICES. OFFICE WORK: AN EMPLOYEE OF GNB ENTERPRISES WORKS FOR THE ORGANIZATION IN AN ADMINISTRATIVE ROLE. THE ORGANIZATION REIMBURSES GNB ENTERPRISES FOR THESE SERVICES THAT WOULD OTHERWISE HAVE TO BE FILLED BY AN ORGANIZATION EMPLOYEE AT A HIGHER COST. CAMP MANAGEMENT FEE: GNB ENTERPRISES MANAGES ALL CAMPS. THE ORGANIZATION PAYS REGISTRATIONS FOR CAMPS TO GNB ENTERPRISES IN ORDER TO COVER MANAGEMENT FEES. |
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