2024-02-05T09:46:53-06:00 2023-08-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-09-01 812927064 JUMP SHOT LAND CORPORATION JUMP 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW PRESIDENT 7702798027 2024-01-15 1 DANIELLE DONEHEW 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2024-01-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIELLE DONEHEW 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 30000 0 X N/A X 2016 GA FOUNDED IN 2016, JUMP SHOT LAND CORPORATION OWNS REAL ESTATE FOR THE BENEFIT OF A RELATED NOT-FOR-PROFIT, WOMEN'S BASKETBALL COACHES ASSOCIATION (WBCA), PROVIDES PROTECTION FOR THE ASSETS OF WBCA, AND ALLOWS THE FURTHER IMPROVEMENT OF WOMEN'S BASKETBALL. 3 3 0 0 0 0 0 0 0 0 0 0 41487 1860 41487 1860 0 0 0 0 0 0 0 0 0 23766 19166 23766 19166 17721 -17306 461653 444347 0 0 461653 444347 FOUNDED IN 2016, JUMP SHOT LAND CORPORATION OWNS REAL ESTATE FOR THE BENEFIT OF A RELATED NOT-FOR-PROFIT, WOMEN'S BASKETBALL COACHES ASSOCIATION (WBCA), PROVIDES PROTECTION FOR THE ASSETS OF WBCA, AND ALLOWS THE FURTHER IMPROVEMENT OF WOMEN'S BASKETBALL. 0 0 AS LANDLORD, JSLC PAID ASSOCIATION FEES TO LILBURN PROFESSIONAL PARK FOR THE BENEFIT OF WBCA. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 GA X X DANIELLE DONEHEW 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW PRESIDENT 1.00 X X 0 327475 35355 RICHARD ENSOR SECRETARY 0.00 X X 0 0 0 CHEYTORIA PENNY TREASURER 0.00 X X 0 0 0 0 327475 35355 0 0 1 0 0 30000 28140 1860 1860 1860 1860 1860 0 0 562 DUES & SUBSCRIPTIONS 12000 MISCELLANEOUS EXPENSES 6604 19166 212616 218238 728142 502033 249037 226109 461653 444347 0 0 X 461653 444347 461653 444347 461653 444347 -17306 0 X 0 1 X 1 0 419310 302030 117280 301323 199235 102088 7509 768 6741 226109 X PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, WBCA IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE, JUMP SHOT IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME. THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF AUGUST 31, 2023 AND 2022, THE ASSOCIATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. X 0 0 0 DANIELLE DONEHEW PRESIDENT 0 327475 0 0 0 0 0 24400 0 10955 0 362830 0 0 FORM 990, PART VI, SECTION B, LINE 11B BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. WOMEN'S BASKETBALL COACHES ASSOC 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 232187133 BASKETBALL GA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 WOMEN'S BASKETBALL COACHES ASSOC J 30000 FMV