2024-11-15T09:19:59-06:00 2023-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2023-01-01 470734156 ELKHORN ATHLETIC ASSOCIATION INC ELKH 4022898358 PO BOX 544 ELKHORN NE 68022 JOSEPH GRECO EXECUTIVE DIRECTOR 4022898358 2024-11-14 1 1 WENDY R COOLEY CPA P01523804 4023302660 2024-11-14 2023 2024-10-15 13:58:12Z JOSEPH GRECO PO BOX 544 ELKHORN NE 68022 6910874 0 X WWW.ELKHORNATHLETICS.ORG X 2003 NE ELKHORN-BASED NON-PROFIT YOUTH SPORTS ORGANIZATION. 7 7 38 2500 0 0 2793613 2005530 4092079 4710558 1146 1833 44104 192953 6930942 6910874 0 0 0 0 793110 913161 0 0 115203 3569670 4591049 4362780 5504210 2568162 1406664 8749547 11034469 4977650 5841406 3771897 5193063 X WE ARE AN ELKHORN-BASED NON-PROFIT YOUTH SPORTS ORGANIZATION DEDICATED TO PROVIDING A SAFE, ENJOYABLE, POSITIVE LEARNING ENVIRONMENT. WE SERVE FAMILIES WITH CHILDREN OF ALL AGES AND ALL SKILL LEVELS FROM THE COMMUNITY AND ACROSS THE REGION. WE ENCOURAGE AND SUPPORT THE HOLISTIC DEVELOPMENT OF EVERY CHILD, TEACH LEADERSHIP AND OTHER ESSENTIAL SKILLS, AND INSPIRE OUR ATHLETES TO SEEK EXCELLENCE IN ALL ASPECTS OF THEIR LIVES. WE WILL ACCOMPLISH THIS BY ENCOURAGING PARENTAL INVOLVEMENT AND BY PROVIDING PROFESSIONAL STAFF, STATE-OF-THE-ART FACILITIES, AND PROGRAMS COMMENSURATE WITH ABILITY, POTENTIAL, AND INTEREST AT THE DEVELOPMENTAL, RECREATIONAL, AND COMPETITIVE LEVELS. 1 0 3972040 4903511 ELKHORN ATHLETIC ASSOCIATION (EAA) HAS STRONG ROOTS IN THE COMMUNITY DATING BACK FIVE DECADES. EAA REMAINS ALIGNED IN MISSION, VISION AND VALUES TO SERVE YOUTH SPORTS AND OUR SURROUNDING COMMUNITY. TODAY WE PROVIDE ATHLETIC OPPORTUNITIES FOR OVER 8,000 REGISTERED ATHLETES (BOYS AND GIRLS) PARTICIPATING IN TEN SPORTS. A VAST MAJORITY OF THE YOUTH SERVED ARE ELKHORN PUBLIC SCHOOL (EPS) STUDENTS OR FROM THE SURROUNDING COMMUNITIES, REPRESENTING MORE THAN 3,000 ELKHORN-AREA FAMILIES. 444158 FIRST INTERSTATE BANK SPORTSPLEX FACILITY - PHASE ONE CONSTRUCTION WAS COMPLETED DURING 2023. THIS COMPLEX HAS SIX FULL-SIZE SOCCER PITCHES, FOUR BASEBALL/SOFTBALL FIELDS, AND A SPECIALIZED SPACE FOR ADAPTIVE SPORTS. THE SPORTS COMPLEX WILL SERVE AS A REGIONAL DESTINATION FOR AREA YOUTH SPORTS TOURNAMENTS AND LEAGUES. 4416198 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 82 0 1 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X BROOKE GRUWELL 4022898358 PO BOX 544 ELKHORN NE 68022 JOSEPH GRECO EXECUTIVE DIRECTOR 40.00 X 95263 0 0 BRUCE O'NEEL - CHAIRMAN EXECUTIVE DIRECTOR THRU 10/23 40.00 X X 75208 0 0 ROB HERRINGER ASSISTANT DIRECTOR THRU 09/23 40.00 X 65864 0 0 JOSH TODD - EXECUTIVE DIR DEVELOPMENT & COMMUNITY RELATIONS 40.00 X 22500 0 0 JASON MCDONALD VICE CHAIR 4.00 X X 0 0 0 KATHY RYGG VICE CHAIR THRU 12/23 4.00 X X 0 0 0 DARREN OSTEN TREASURER/SECRETARY 20.00 X 0 0 0 JOEY MACKEN PRESIDENT-SOFTBALL THRU 12/23 4.00 X 0 0 0 CHRIS MCCAIN PRESIDENT-BASEBALL THRU 12/23 4.00 X 0 0 0 NICK INZERELLO PRESIDENT-FOOTBALL THRU 12/23 4.00 X 0 0 0 KEVIN ALMQUIST PRESIDENT-SOCCER THRU 12/23 4.00 X 0 0 0 KRISHELLE MCNEAL PRESIDENT-WRESTLING THRU 12/23 4.00 X 0 0 0 BRIAN SEGER PRESIDENT-BASKETBALL THRU 12/23 4.00 X 0 0 0 AMY MYERS - PRESIDENT TRACK & FIELD THRU 12/23 4.00 X 0 0 0 JOHN BRUMMER PRESIDENT - LACROSSE THRU 12/23 4.00 X 0 0 0 ANDY KNUTSON DIRECTOR 4.00 X 0 0 0 ERIC CROUCH DIRECTOR 4.00 X 0 0 0 ERIC STUECKRATH DIRECTOR 4.00 X 0 0 0 SUZANNE ROGERS DIRECTOR 4.00 X 0 0 0 JEFF JORTH DIRECTOR 4.00 X 0 0 0 258835 0 0 0 0 0 0 MCL CONSTRUCTION 14558 PORTAL RD OMAHA NE 68138 CONSTRUCTION 3829382 WIRED TRAINING CENTER 11321 S 147TH STREET OMAHA NE 68138 SPORTS TRAINING 318765 LAMP RYNEARSON 14710 W DODGE RD STE 100 OMAHA NE 68154 ENGINEERING 257724 MACK BROS GROUNDSKEEPING 17233 ORCHARD AVENUE OMAHA NE 68135 FIELD MAINTENANCE 165604 4 8486 1009473 987571 2005530 REGISTRATION FEES 711210 4710558 4710558 4710558 1833 1833 59495 0 59495 59495 59495 0 8486 0 0 300 0 300 300 FORFEITED DEPOSIT 900099 100000 100000 MISCELLANEOUS 900099 33158 33158 133158 6910874 4903511 0 1833 X 258835 59278 105610 93947 581699 266818 313565 1316 72627 28624 36229 7774 116038 116038 61075 61075 658908 457295 201613 39697 8819 20660 10218 5249 106 5122 21 73382 51250 20311 1821 971161 909043 62118 32434 32434 277519 269038 8481 94311 94311 77518 8696 68822 TOURNAMENT AND LEAGUE D 877323 877323 FIELD AND FACILITY MAIN 305603 296124 9479 UNIFORMS 244469 244004 465 TRAINING 207894 207894 548468 489103 59259 106 5504210 4416198 972809 115203 2228289 441361 223425 54329 1080 0 5997024 477043 5495212 5519981 74628 801541 4944170 8749547 11034469 24892 30668 4802858 4746479 920359 149900 143900 4977650 5841406 X 1620626 5193063 2151271 0 3771897 5193063 8749547 11034469 1406664 14502 0 X 0 0 0 X 134065 172511 733357 2793613 2005530 5839076 1472762 2093017 3027782 4094718 4710858 15399137 1606827 2265528 3761139 6888331 6716388 21238213 1000 56157 27751 40800 33500 159208 0 1000 56157 27751 40800 33500 159208 21079005 1393 1325 38868 33581 61328 136495 1393 1325 38868 33581 61328 136495 16812 14986 31798 6464 39157 85163 14471 133158 278413 1631496 2306010 3900156 6936383 6910874 21684919 0.97210 0.97190 0.00630 0.00460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4866962 4866962 1070871 458596 612275 59191 18447 40744 5519981 WORK IN PROGRESS 4932049 DEPOSITS 12121 4944170 ECONOMIC INJURY DISASTER RELIEF LOAN 143900 143900 FORM 990, PART III, LINE 2 EAA HAS COMPLETED PHASE ONE CONSTRUCTION OF THE FIRST INTERSTATE BANK SPORTSPLEX, WHICH INCLUDES SIX FULL-SIZED SOCCER PITCHES, FOUR BASEBALL/SOFTBALL FIELDS, THE BOYS TOWN PEDIATRICS ADAPTIVE SPORTS FIELD, WHICH OFFERS A SPECIALIZED SPACE FOR ADAPTIVE, WHEELCHAIR, AND SENSORY SPORTS, AND PARKING FOR 1,500 VEHICLES. PHASE ONE OF THE SPORTSPLEX WAS FUNDED IN PART THROUGH SHOVEL READY GRANT FUNDS FROM THE STATE OF NEBRASKA AND THROUGH PRIVATE DONATIONS AND SPONSORSHIPS. FORM 990, PART VI, SECTION A, LINE 1A EACH COMMITTEE OF TWO OR MORE DIRECTORS SHALL HAVE ONLY THAT AUTHORITY AND RESPONSIBILITY WHICH IS EXPRESSLY DELEGATED TO IT BY THE BOARD OF DIRECTORS AT THE TIME THE COMMITEE IS ORGANIZED OR FROM TIME TO TIME THEREAFTER. FORM 990, PART VI, SECTION A, LINE 4 DURING 2023, THE BYLAWS OF THE ORGANIZATION WERE AMENDED AS FOLLOWS: 1) THE OFFICERS OF THE CORPORATION SHALL BE A CHAIRMAN, VICE-CHAIRMAN, AND SECRETARY/TREASURER. THIS AMENDMENT REMOVES THE PRESIDENTS OF EACH SPORT COMMITTEE AS OFFICERS OF THE ORGANIZATION. 2) THE COMPOSITION OF THE BOARD OF DIRECTORS WAS REDUCED FROM 13 TO BETWEEN FIVE (5) AND NINE (9) VOTING DIRECTORS. 3) MEETINGS WILL BE HELD AT LEAST QUARTERLY. 4) EACH SPORT WITH OVER 200 REGISTERED ATHLETES SHALL HAVE A COMMITTEE THAT SHALL CONSIST OF NO MORE THAN 9 AND NO FEWER THAN 5 COMMITTEE MEMBERS (COMMITTEE SHALL ALWAYS BE COMPRISED OF AN ODD NUMBER). THE COMMITTEE(S) MAY CONSIST OF A PRESIDENT, VICE PRESIDENT, SECRETARY/TREASURER, DIRECTOR OF OPERATIONS AND AT LARGE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS AND THE EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ADOPTED A CONFLICT OF INTEREST POLICY THAT REQUIRES ANNUAL DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE ORGANIZATION REGULARY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST OF POLICY BY REQUIRING ALL BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST AS CIRCUMSTANCES WARRANT, BUT NO LESS FREQUENTLY THAN ANNUALLY. THE BOARD SHALL REVIEW EACH MEMBER QUESTIONNAIRE AND ANY OTHER DISCLOSURES REGARDING THE FINANCIAL INTERESTS OF ITS MEMBERS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WHILE THE REMAINING BOARD MEMBERS DISCUSS AND VOTE ON WHETHER A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORT A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT PRODUCE A CONFLICT OF INTEREST. THE INTERESTED PERSON SHALL NOT BE PRESENT IN THE ROOM DURING THE DETERMINATION. IF AN ALTERNATIVE TRANSACTION OR ARRANGEMENT IS NOT POSSIBLE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTERESTS OF THE ORGANIZATION, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE. BASED ON THESE DETERMINATIONS, THE BOARD OR COMMITTEE SHALL MAKE ITS DECISION ON WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ALL EAA EMPLOYEES IS REVIEWED ANNUALLY AT THE JANUARY BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE IRS FORM 990, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 9,939. MANAGEMENT AND GENERAL EXPENSES 936. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,875. REGISTRATION PROCESSING FEES: PROGRAM SERVICE EXPENSES 1,539. MANAGEMENT AND GENERAL EXPENSES 170,891. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172,430. CONSULTING: PROGRAM SERVICE EXPENSES 134,700. MANAGEMENT AND GENERAL EXPENSES 29,786. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,486. COACHING: PROGRAM SERVICE EXPENSES 311,117. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 311,117.