Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | RENTS RECEIVED 2,725 SOFTBALL LEAGUE ENTRY FEES 150 MISC INCOME 34 TOTAL 2,909 |
| FORM 990-EZ, PART I, LINE 10 | INTERNATIONAL ASSOC OF LIONS CLUBS 1,745 35842 EAGLE WAY CHICAGO IL 60678 LIONS DISTRICT 27-C1 305 3834 COUNTY ROAD A ROSHOLT WI 54473 THORP LIONS 100 P.O. BOX 86 THORP WI 54771 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES OFFICE EXPENSE 459 LICENSES & FEES EXPENSE 1,008 SUPPLIES 243 SOFT BALL LEAGUE EXPENSE 396 MEETING EXPENSE 5,652 MISC EXPENSE 1,268 TOTAL 9,026 |
| FORM 990-EZ, PART II, LINE 24 | FURNITURE & EQUIPMENT 16,365 22,341 TOTAL 16,365 22,341 |
| FORM 990-EZ, PART II, LINE 26 | UNSECURED NOTES AND LOANS PAYABLE 10,000 10,000 |
| FORM 990-EZ, PART V, LINE 35B | THE PITTSVILLE LIONS CLUB RUNS A SOFTBALL PARK AS A MAJOR PART OF ITS COMMUNITY SERVICE ACTIVITIES. IN THE PAST WE HAVE FILED A 990-T SHOWING THE OPERATION OF THIS PARK AND THE SALE OF ADVERTISING SIGNS AT SAID PARK AS AN UNRELATED TRADE OR BUSINESS ACTIVITY. IT IS OUR CONTENTION THAT AT LEAST THE OPERATION OF THE PARK IS NOT AN UNRELATED TRADE OR BUSINESS ACTIVITY. CODE SECTION 513 DEFINES UNRELATED TRADE OR BUSINESS AS "ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE BY SUCH ORGANIZATION OF ITS CHARITABLE, EDUCATIONAL, OR OTHER PURPOSE OF FUNCTION CONSTITUTING THE BASIS FOR ITS EXEMPTION UNDER SECTION 501 " IT FURTHER STATES "THAT SUCH TERM" (UNRELATED TRADE OR BUSINESS) "DOES NOT INCLUDE ANY TRADE OR BUSINESS SECTION 513(1) IN WHICH SUBSTANTIALLY ALL THE WORK IN CARRYING ON SUCH TRADE OR BUSINESS IS PERFORMED FOR THE ORGANIZATION WITHOUT COMPENSATION." THE PITTSVILLE LIONS AS A CHAPTER OF THE INTERNATIONAL ASSOCIATION OF LIONS IS AN EXEMPT ORGANIZATION FALLING UNDER CODE SECTION 501 (C) (4) CIVIC ORGANIZATION FOR PURPOSES OF SERVING THE COMMUNITY. THE PITTSVILLE LIONS RUNS SAID SOFTBALL PARK AS A MAJOR PART OF ITS COMMUNITY SERVICE ACTIVITIES. IT PROVIDES A RECREATIONAL FACILITY AND ACTIVITIES FOR MEMBERS OF THE COMMUNITY. THE FIELD IS USED NOT ONLY BY THE LIONS CLUB FOR ITS LEAGUE AND TOURNAMENTS BUT ALSO BY LITTLE LEAGUE AND OTHER GROUPS. THE LIONS MEMBERS WHO MAINTAIN THE PARK, RUN THE CONCESSION STAND, ORGANIZE, AND RUN THE LEAGUE AND TOURNAMENTS ARE VOLUNTEERS AND ARE NOT PAID FOR THEIR TIME AND EFFORTS. THUS, THE OPERATION OF THE SOFTBALL PARK IS NOT AN UNRELATED TRADE OR BUSINESS AND THUS NOT SUBJECT TO 990-T REPORTING. THE SALE OF THE ADVERTISING SIGNS, WHICH ARE PLACED ON THE BALLPARK FENCE, WOULD BE AN UNRELATED TRADE OR BUSINESS ACTIVITY. ALTHOUGH THE SIGNS ARE SOLD BY NONE COMPENSATED MEMBERS OF THE LIONS CLUB. THE SIGNS ARE PRODUCED BY NONMEMBERS WHO ARE PAID FOR THEIR SERVICES. THE ADVERTISING WOULD BE SUBJECT TO 990-T REPORTING. HOWEVER, THERE WERE NO SIGNS SOLD IN FISCAL 2021. |
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