2024-11-15T11:07:00-05:00 2023-12-31 412024514 SOMMERVILLE & ASSOCIATES PC 2726 MATLOCK RD ARLINGTON TX 76015 990 2023-01-01 751653696 TEXAS ASSOCIATION OF SPORTS OFFICIALS TEXA 2143902895 1221 W CAMPBELL RD 141 RICHARDSON TX 75080 MICHAEL FITCH ED/PRES/TREASURER 2143902895 2024-11-14 true false ELAINE L SOMMERVILLE CPA P00204458 8177955046 2024-11-15 2023 2024-10-15 13:58:12Z X MICHAEL FITCH 1221 W CAMPBELL RD 141 RICHARDSON TX 75080 1766778 false X WWW.TASO.ORG X 1977 TX TO PROVIDE SUPPORT, RESOURCES AND TRAINING FOR TEXAS HIGH SCHOOL SPORTS OFFICIALS. 14 14 7 500 0 2328 2543 1449679 1677060 46613 48754 44900 38421 1543520 1766778 10965 10500 0 419128 444374 0 0 1108457 1390089 1538550 1844963 4970 -78185 1877445 1992926 297450 270997 1579995 1721929 X TO BE THE MAIN ADVOCATE FOR SPORTS OFFICIALS PROMOTING FAIR PAY, QUALITY WORKING CONDITIONS AND RECOGNITION OF THE VALUE OF OUR SERVICES WHILE PROVIDING HIGHLY QUALIFIED AND TRAINED OFFICIALS WHO ARE DEDICATED TO INTERSCHOLASTIC COMPETITION, PARTICIPANTS, COACHES AND TO THE GAME ITSELF FOR TEXAS JUNIOR, MIDDLE AND HIGH SCHOOL ATHLETIC CONTESTS. false false TEXAS ASSOCIATION OF SPORTS OFFICIALS SEEKS TO PROVIDE LEADERSHIP, TRAINING, EDUCATIONAL MATERIALS, INSURANCE, AND SUPPORT TO MEMBERS IN ORDER TO PROVIDE EXCELLENT SPORTS OFFICIATING IN TEXAS' PUBLIC AND PRIVATE SCHOOLS. THE ORGANIZATION HAS 150 CHAPTERS SERVING OVER 14,500 MEMBERS THROUGHOUT THE STATE OF TEXAS. THE ORGANIZATION CREATES AND DISTRIBUTES TRAINING MATERIALS TO ITS MEMBERS TO ASSIST THEM IN CONTINUALLY IMPROVIING THEIR OFFICIATING SKILLS AND KNOWLEDGE OF THE RULES. THE ORGANIZATION CONDUCTS STATE-WIDE MEETINGS AND REGIONAL CLINICS TO TO ASSIST WITH THIS TRAINING. false false false true false false false false false false false false false true true true false false false false false false false false false false true false false false false false false false false false false false false false false false false true 20 0 true 7 true false false false false false false false false X 14 14 false false true false false false false true true false true true false true true false true false true true false X MONA SCHULTZ 2143902895 1221 W CAMPBELL RD 141 RICHARDSON TX 75080 MICHAEL FITCH ED/PRES/TREA 40.00 X 131712 0 8787 BILL THEODORE ASST. EXECUT 40.00 X 74128 0 0 MONA SCHULTZ SECRETARY 25.00 X 44052 0 0 CAROLYN BIBLE CONTROLLER 25.00 X 42883 0 0 HOUSTON BROWN DIRECTOR 1.00 X 0 0 0 JAVIER CANTU DIRECTOR 1.00 X 0 0 0 MIKE DOYLE DIRECTOR 1.00 X 0 0 0 DAVID GALINDO DIRECTOR 1.00 X 0 0 0 CALVIN HARRIS DIRECTOR, CH 1.00 X X 0 0 0 JOEL HILLIARD DIRECTOR 1.00 X 0 0 0 GERALD JOHNSON DIRECTOR 1.00 X 0 0 0 MARY LEANO DIRECTOR 1.00 X 0 0 0 WES MAHAN DIRECTOR 1.00 X 0 0 0 ROD MCLAIN DIRECTOR 1.00 X 0 0 0 GLEN MORTON DIRECTOR 1.00 X 0 0 0 STEPHEN O'NEAL DIRECTOR 1.00 X 0 0 0 JP PATTERSON DIRECTOR 1.00 X 0 0 0 SANDRA WELCH DIRECTOR, VI 1.00 X X 0 0 0 292775 8787 1 false false false WEB ENTERTAINMENT 402A W PALM VALLEY BLVD 354 ROUND ROCK TX 78664 WEBSITE MAINT. 200425 1 2543 2543 MEMBERSHIP DUES 900099 1208969 1208969 CLINICS & TRAINING 611600 389932 389932 MEETING INCOME 900099 77084 77084 SCRIMMAGE 900099 1075 1075 1677060 48754 48754 34380 34380 MISCELLANEOUS 4041 4041 4041 1766778 1711440 52795 10500 301563 111449 31362 63820 25198 9900 91286 3250 94311 232997 33929 294586 22046 234387 BOOKS/MANUALS 173874 STATE TOURNAMENT EXPENSES 42850 TRAINING 39127 AWARDS 15506 13022 1844963 0 0 0 170419 41951 8762 9250 1639237 1908110 59027 33615 1877445 1992926 87886 45332 150127 191823 59437 33842 297450 270997 X 1579995 1721929 1579995 1721929 1877445 1992926 -78185 220119 X false true X true false false false true 1208969 9900 58650 68550 68550 SCHEDULE C, PART IV PART III-B, LINE 5 IN THE PREPARATION OF THE 2023 FORM 990, EXPENSES WERE IDENTIFIED AS LOBBYING EXPENSES FOR 2023 AND FOR PRIOR YEARS. THE AMOUNTS CALCULATED FOR PRIOR YEARS HAS BEEN INCLUDED ON SCHEDULE C, PART III-B, LINE 2B. THE ORGANIZATION IS PAYING THE PROXY TAX ON THE FULL AMOUNT OF THE EXPENSES REPORTED ON SCHEDULE C, PART III-B, LINE 5. OPERATING LEASE 33842 33842 X 1944556 220119 -42341 177778 1766778 1766778 1802622 1802622 42341 42341 1844963 SCHEDULE D, PAGE 3, PART X SOUTHWEST OFFICIALS ASSOCIATION (TASO) IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SEC 501(C) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(6), THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. HOWEVER, TASO IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATION RETURN ONLY. TASO HAS FILED ITS FEDERAL FORM 990 FOR PERIODS THROUGH DECEMBER 31, 2022. THESE RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE TAXING AUTHORITY FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS.) ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY TASO AND RECOGNIZE A TAX LIABILITY IF TASO HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY TASO AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. TASO IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D EXPENSES INCLUDED IN INCOME -42,341 SCHEDULE D, PAGE 4, PART XII, LINE 4B EXPENSES INCLUDED IN INCOME 42,341 true GRIDIRON HEROES PO BOX 507 SCHERTZ TX 78154 431997648 501C3 10000 GENERAL SUPPORT 1 FORM 990 - ORGANIZATION'S MISSION TO BE THE MAIN ADVOCATE FOR SPORTS OFFICIALS PROMOTING FAIR PAY, QUALITY WORKING CONDITIONS AND RECOGNITION OF THE VALUE OF OUR SERVICES WHILE PROVIDING HIGHLY QUALIFIED AND TRAINED OFFICIALS WHO ARE DEDICATED TO INTERSCHOLASTIC COMPETITION, PARTICIPANTS, COACHES AND TO THE GAME ITSELF FOR TEXAS JUNIOR, MIDDLE AND HIGH SCHOOL ATHLETIC CONTESTS. FORM 990, PAGE 6, PART VI, LINE 4 IN A PRIOR YEAR, THE ORGANIZATION FILED A RESTATED AND AMENDED CERTIFICATE OF FORMATION CHANGING ITS NAME FROM SOUTHWEST OFFICIALS ASSOCIATION, INC. TO TEXAS ASSOCIATION OF SPORTS OFFICIALS. AS A PART OF A REVIEW OF GOVERNING DOCUMENTS AND OF PRIOR YEAR RETURNS, IT WAS DETERMINED THE CHANGE HAS NOT BEEN REPORTED ON A PRIOR FORM 990. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY A THIRD PARTY CPA AND IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE CONTROLLER UPON COMPLETION. ONCE APPROVED AND SIGNED, THE FORM 990 IS FILED ELECTRONICALLY WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS ESTABLISHED BY USING OUTSIDE DATA AND IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B ALL OFFICERS COMPENSATION IS ESTABLISHED USING OUTSIDE DATA AND IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.