2026-02-16T10:21:07-05:00 2025-06-30 341664586 PAYNE NICKLES & COMPANY 257 BENEDICT AVENUE BLDG D NORWALK OH 44857 990 2024-07-01 341936976 PERKINS ATHLETIC BOOSTER CLUB INC PERK 4196212061 3714 CAMPBELL STREET SANDUSKY OH 44870 JAMY LOWE TREASURER 4196254942 2026-02-11 true true MICHAEL K MILLER CPA CVA P01019408 4196682552 2026-02-11 2024 2025-03-06 01:10:19Z MATT SCHWEINFURTH 3714 CAMPBELL STREET SANDUSKY OH 44870 932827 false X HTTP://PERKINSBOOSTERCLUB.ORG/ X 2000 OH TO PROMOTE AND SUPPORT ALL OF PERKINS STUDENT ATHLETES AND SPORTS PROGRAMS. GAINING SUPPORT THROUGH POSITIVE PARENT AND COMMUNITY INVOLVEMENT TO GIVE EVERY STUDENT ATHLETE A POSITIVE EXPERIENCE IN ATHLETICS. THE PABC RAISES MONEY THROUGH DIFFERENT EVENTS THROUGHOUT THE YEAR TO ASSIST OUR STUDENT ATHLETES AND OUR SPORTS PROGRAMS; TO CONTRIBUTE TO THE SPIRIT AND ENTHUSIASM OF PERKINS ATHLETICS AND THE PERKINS COMMUNITY. MAINTAINING THE RICH TRADITION AND HISTORY OF EXCELLENCE IN BOTH ACADEMICS AND ATHLETICS AT PERKINS SCHOOLS. 21 21 0 75 207101 206101 60497 79999 0 19533 22081 303642 287700 383672 389780 285833 205110 0 0 0 37584 95793 147558 381626 352668 2046 37112 549260 586372 0 549260 586372 X TO PROMOTE AND SUPPORT ALL OF PERKINS STUDENT ATHLETES AND SPORTS PROGRAMS. GAINING SUPPORT THROUGH POSITIVE PARENT AND COMMUNITY INVOLVEMENT TO GIVE EVERY STUDENT ATHLETE A POSITIVE EXPERIENCE IN ATHLETICS. THE PABC RAISES MONEY THROUGH DIFFERENT EVENTS THROUGHOUT THE YEAR TO ASSIST OUR STUDENT ATHLETES AND OUR SPORTS PROGRAMS; TO CONTRIBUTE TO THE SPIRIT AND ENTHUSIASM OF PERKINS ATHLETICS AND THE PERKINS COMMUNITY. MAINTAINING THE RICH TRADITION AND HISTORY OF EXCELLENCE IN BOTH ACADEMICS AND ATHLETICS AT PERKINS SCHOOLS. false false 290345 205110 SUPPORT ATHLETIC PROGRAMS AT PERKINS LOCAL SCHOOLS BY SUPPLEMENTING THE ATHLETIC DEPARTMENT'S BUDGET, PURCHASING EQUIPMENT, PAYING FEES, AND RENOVATING FACILITIES IN ORDER FOR THE STUDENTS TO BE ABLE TO PARTICIPATE IN ATHLETICS PROGRAMS WITHOUT FINANCIAL BURDEN TO THEMSELVES OR THEIR FAMILIES. 290345 true true false false false false false false false false false false false false false false false false false false false false false false true true false true true false false false false false false false false false false false false false false false false false false true 4 0 0 true true false false false false false false false false false false false X 21 21 true false false false false false false true true false false false true true true false true false false false OH X JAMY LOWE 4196212061 3714 CAMPBELL ST SANDUSKY OH 44870 X MATT SCHWEINFURTH PRESIDENT 1.00 X X 0 0 0 TIM DIDION 2ND VICE PRE 1.00 X X 0 0 0 CHRIS HENRY 3RD VP-INSTA 1.00 X X 0 0 0 JOHN LOSEY 1ST VICE PRE 1.00 X X 0 0 0 JAMY LOWE TREASURER 1.00 X X 0 0 0 WENDY SCHIRG SECRETARY 1.00 X X 0 0 0 AMY DIDION BOARD MEMBER 1.00 X 0 0 0 DAWN EBERT BOARD MEMBER 1.00 X 0 0 0 JAN GOOD BOARD MEMBER 1.00 X 0 0 0 KEITH GOOD BOARD MEMBER 1.00 X 0 0 0 BILL KNUPKE BOARD MEMBER 1.00 X 0 0 0 MONICA KNUPKE BOARD MEMBER 1.00 X 0 0 0 MICHAEL LEFFLER BOARD MEMBER 1.00 X 0 0 0 KELLI ODDO BOARD MEMBER 1.00 X 0 0 0 CLARENCE PETERS BOARD MEMBER 1.00 X 0 0 0 NANETTE PETERS BOARD MEMBER 1.00 X 0 0 0 KATIE POESCHL BOARD MEMBER 1.00 X 0 0 0 WAYNE RAMEY BOARD MEMBER 1.00 X 0 0 0 ADAM HARTLEY BOARD MEMBER 1.00 X 0 0 0 JEREMY LOWE BOARD MEMBER 1.00 X 0 0 0 MAUREEN ROSEKELLY BOARD MEMBER 1.00 X 0 0 0 false false false 18150 11359 50490 79999 22081 22081 47212 11359 36887 10325 10325 688631 441869 246762 207101 39661 93129 64291 28838 28838 MISCELLANEOUS INCOME 1775 1775 1775 389780 1775 207101 100905 170610 170610 34500 34500 17641 17641 6951 6951 3093 3093 3980 3980 PAVILION PROJECT 67595 67595 ESTIMATED TAX EXPENSE 35978 35978 OPERATING EXPENSES 6316 6316 BANK CHARGES 3013 3013 2991 1360 25 1606 352668 290345 24739 37584 548760 585272 500 1100 549260 586372 0 0 X 549260 586372 549260 586372 549260 586372 37112 X false false false X 31745 53376 84266 94315 79999 343701 31745 53376 84266 94315 79999 343701 343701 297 227 236 19533 22081 42374 156347 189932 196050 183707 206101 932137 79069 192378 197041 207356 196138 871982 2190194 2075 0.15690 0.15080 X THE ORGANIZATION IS RELYING ON THE 10% FACTS AND CIRCUMSTANCES TEST TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC SECTION 170(B)(1) (A)(VI) FOR THE TAX YEAR ENDED JUNE 30, 2025. ALTHOUGH THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE FOR THE FIVE-YEAR PERIOD ENDING JUNE 30, 2025 IS 15.69%, WHICH IS LESS THAN THE 33 1/3% THRESHOLD, THE ORGANIZATION BELIEVES IT MEETS THE REQUIREMENTS TO BE TREATED AS PUBLICLY SUPPORTED BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES: 1.NATURE OF ORGANIZATION AND ACTIVITIES: THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROMOTE AND SUPPORT ALL OF PERKINS STUDENT ATHLETES AND SPORTS PROGRAMS. GAINING SUPPORT THROUGH POSITIVE PARENT AND COMMUNITY INVOLVEMENT TO GIVE EVERY STUDENT ATHLETE A POSITIVE EXPERIENCE IN ATHLETICS. THE PERKINS ATHLETIC BOOSTER CLUB INC (PABC) RAISES MONEY THROUGH DIFFERENT EVENTS THROUGHOUT THE YEAR TO ASSIST OUR STUDENT ATHLETES AND OUR SPORTS PROGRAMS; TO CONTRIBUTE TO THE SPIRIT AND ENTHUSIASM OF PERKINS ATHLETICS AND THE PERKINS COMMUNITY. MAINTAINING THE RICH TRADITION AND HISTORY OF EXCELLENCE IN BOTH ACADEMICS AND ATHLETICS AT PERKINS SCHOOLS. PABC PURPOSE IS TO SUPPORT ATHLETIC PROGRAMS AT PERKINS LOCAL SCHOOLS BY SUPPLEMENTING THE ATHLETIC DEPARTMENT'S BUDGET, PURCHASING EQUIPMENT, PAYING FEES, AND RENOVATING FACILITIES IN ORDER FOR THE STUDENTS TO BE ABLE TO PARTICIPATE IN ATHLETICS PROGRAMS WITHOUT FINANCIAL BURDEN TO THEMSELVES OR THEIR FAMILIES. 2.SOURCES OF SUPPORT: DURING THE FIVE-YEAR PERIOD, THE ORGANIZATION RECEIVED SUPPORT FROM A WIDE RANGE OF SOURCES, INCLUDING INDIVIDUALS AND LOCAL BUSINESSES. NO SINGLE DONOR CONTRIBUTED MORE THAN 15% OF THE ORGANIZATION'S TOTAL SUPPORT DURING THE PERIOD. 3.PUBLIC PARTICIPATION: THE ORGANIZATION ACTIVELY ENGAGES THE COMMUNITY AND ENCOURAGES PUBLIC PARTICIPATION THROUGH A VARIETY OF FUNDRAISING EVENTS AND SPONSORSHIP OPPORTUNITIES. MAJOR FUNDRAISERS INCLUDE AN ANNUAL REVERSE RAFFLE, A GOLF SCRAMBLE WITH LOCAL BUSINESS SPONSORS, AND OTHER EVENTS SUCH AS CONCESSION SALES, SPIRIT WEAR SALES, AND OTHER MISCELLANEOUS FUNDRAISERS. THE ORGANIZATION SOLICITS SPONSORSHIPS FROM LOCAL BUSINESSES AND INDIVIDUALS FOR THESE EVENTS, RESULTING IN BROAD-BASED SUPPORT FROM THE COMMUNITY. IN ADDITION, PARENTS, ALUMNI, AND COMMUNITY MEMBERS ARE ENCOURAGED TO VOLUNTEER AND PARTICIPATE IN PLANNING AND EXECUTING THESE FUNDRAISERS, ENSURING THAT THE ORGANIZATION'S ACTIVITIES ARE WIDELY SUPPORTED AND REPRESENTATIVE OF THE COMMUNITY IT SERVES. 4.ATTRACTING PUBLIC SUPPORT: THE ORGANIZATION DEMONSTRATES A CONTINUOUS AND ACTIVE PROGRAM FOR SOLICITING AND RECEIVING PUBLIC SUPPORT THROUGH A VARIETY OF WELL- PUBLICIZED FUNDRAISING EVENTS AND SPONSORSHIP OPPORTUNITIES. THESE INCLUDE THE ANNUAL REVERSE RAFFLE, GOLF SCRAMBLE WITH LOCAL BUSINESS SPONSORS, AND OTHER COMMUNITY-BASED FUNDRAISERS SUCH AS CONCESSION SALES AND SPIRIT WEAR SALES. THE ORGANIZATION REGULARLY REACHES OUT TO PARENTS, ALUMNI, LOCAL BUSINESSES, AND COMMUNITY MEMBERS TO PARTICIPATE AS SPONSORS, DONORS, AND VOLUNTEERS. THESE ONGOING EFFORTS ENSURE THAT SUPPORT IS DRAWN FROM A BROAD CROSS-SECTION OF THE COMMUNITY AND THAT THE ORGANIZATION REMAINS RESPONSIVE TO THE INTERESTS AND NEEDS OF THE PUBLIC IT SERVES. 5.OTHER RELEVANT FACTORS: PABC'S OPERATIONS ARE TRANSPARENT, WITH ANNUAL REPORTS AND FINANCIAL STATEMENTS MADE AVAILABLE TO THE PUBLIC. IT HAS NOT RECEIVED ANY UNUSUAL GRANTS DURING THE PERIOD, AND ITS SUPPORT IS NOT LIMITED TO A SMALL GROUP OF DONORS OR A SINGLE FAMILY. BASED ON THESE FACTS AND CIRCUMSTANCES, THE ORGANIZATION RESPECTFULLY REQUESTS RECOGNITION AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE 10% FACTS AND CIRCUMSTANCES TEST, AS PROVIDED IN TREASURY REGULATION 1.170A-9 (F)(3) AND AS DESCRIBED IN THE INSTRUCTIONS TO SCHEDULE A, PART VI. PART II, LINE 10 OTHER INCOME 675,844 PART II, LINE 17A THE ORGANIZATION IS RELYING ON THE 10% FACTS AND CIRCUMSTANCES TEST TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC SECTION 170(B)(1) (A)(VI) FOR THE TAX YEAR ENDED JUNE 30, 2025. ALTHOUGH THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE FOR THE FIVE-YEAR PERIOD ENDING JUNE 30, 2025 IS 15.69%, WHICH IS LESS THAN THE 33 1/3% THRESHOLD, THE ORGANIZATION BELIEVES IT MEETS THE REQUIREMENTS TO BE TREATED AS PUBLICLY SUPPORTED BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES: 1.NATURE OF ORGANIZATION AND ACTIVITIES: THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROMOTE AND SUPPORT ALL OF PERKINS STUDENT ATHLETES AND SPORTS PROGRAMS. GAINING SUPPORT THROUGH POSITIVE PARENT AND COMMUNITY INVOLVEMENT TO GIVE EVERY STUDENT ATHLETE A POSITIVE EXPERIENCE IN ATHLETICS. THE PERKINS ATHLETIC BOOSTER CLUB INC (PABC) RAISES MONEY THROUGH DIFFERENT EVENTS THROUGHOUT THE YEAR TO ASSIST OUR STUDENT ATHLETES AND OUR SPORTS PROGRAMS; TO CONTRIBUTE TO THE SPIRIT AND ENTHUSIASM OF PERKINS ATHLETICS AND THE PERKINS COMMUNITY. MAINTAINING THE RICH TRADITION AND HISTORY OF EXCELLENCE IN BOTH ACADEMICS AND ATHLETICS AT PERKINS SCHOOLS. PABC PURPOSE IS TO SUPPORT ATHLETIC PROGRAMS AT PERKINS LOCAL SCHOOLS BY SUPPLEMENTING THE ATHLETIC DEPARTMENT'S BUDGET, PURCHASING EQUIPMENT, PAYING FEES, AND RENOVATING FACILITIES IN ORDER FOR THE STUDENTS TO BE ABLE TO PARTICIPATE IN ATHLETICS PROGRAMS WITHOUT FINANCIAL BURDEN TO THEMSELVES OR THEIR FAMILIES. 2.SOURCES OF SUPPORT: DURING THE FIVE-YEAR PERIOD, THE ORGANIZATION RECEIVED SUPPORT FROM A WIDE RANGE OF SOURCES, INCLUDING INDIVIDUALS AND LOCAL BUSINESSES. NO SINGLE DONOR CONTRIBUTED MORE THAN 15% OF THE ORGANIZATION'S TOTAL SUPPORT DURING THE PERIOD. 3.PUBLIC PARTICIPATION: THE ORGANIZATION ACTIVELY ENGAGES THE COMMUNITY AND ENCOURAGES PUBLIC PARTICIPATION THROUGH A VARIETY OF FUNDRAISING EVENTS AND SPONSORSHIP OPPORTUNITIES. MAJOR FUNDRAISERS INCLUDE AN ANNUAL REVERSE RAFFLE, A GOLF SCRAMBLE WITH LOCAL BUSINESS SPONSORS, AND OTHER EVENTS SUCH AS CONCESSION SALES, SPIRIT WEAR SALES, AND OTHER MISCELLANEOUS FUNDRAISERS. THE ORGANIZATION SOLICITS SPONSORSHIPS FROM LOCAL BUSINESSES AND INDIVIDUALS FOR THESE EVENTS, RESULTING IN BROAD-BASED SUPPORT FROM THE COMMUNITY. IN ADDITION, PARENTS, ALUMNI, AND COMMUNITY MEMBERS ARE ENCOURAGED TO VOLUNTEER AND PARTICIPATE IN PLANNING AND EXECUTING THESE FUNDRAISERS, ENSURING THAT THE ORGANIZATION'S ACTIVITIES ARE WIDELY SUPPORTED AND REPRESENTATIVE OF THE COMMUNITY IT SERVES. 4.ATTRACTING PUBLIC SUPPORT: THE ORGANIZATION DEMONSTRATES A CONTINUOUS AND ACTIVE PROGRAM FOR SOLICITING AND RECEIVING PUBLIC SUPPORT THROUGH A VARIETY OF WELL- PUBLICIZED FUNDRAISING EVENTS AND SPONSORSHIP OPPORTUNITIES. THESE INCLUDE THE ANNUAL REVERSE RAFFLE, GOLF SCRAMBLE WITH LOCAL BUSINESS SPONSORS, AND OTHER COMMUNITY-BASED FUNDRAISERS SUCH AS CONCESSION SALES AND SPIRIT WEAR SALES. THE ORGANIZATION REGULARLY REACHES OUT TO PARENTS, ALUMNI, LOCAL BUSINESSES, AND COMMUNITY MEMBERS TO PARTICIPATE AS SPONSORS, DONORS, AND VOLUNTEERS. THESE ONGOING EFFORTS ENSURE THAT SUPPORT IS DRAWN FROM A BROAD CROSS-SECTION OF THE COMMUNITY AND THAT THE ORGANIZATION REMAINS RESPONSIVE TO THE INTERESTS AND NEEDS OF THE PUBLIC IT SERVES. 5.OTHER RELEVANT FACTORS: PABC'S OPERATIONS ARE TRANSPARENT, WITH ANNUAL REPORTS AND FINANCIAL STATEMENTS MADE AVAILABLE TO THE PUBLIC. IT HAS NOT RECEIVED ANY UNUSUAL GRANTS DURING THE PERIOD, AND ITS SUPPORT IS NOT LIMITED TO A SMALL GROUP OF DONORS OR A SINGLE FAMILY. BASED ON THESE FACTS AND CIRCUMSTANCES, THE ORGANIZATION RESPECTFULLY REQUESTS RECOGNITION AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE 10% FACTS AND CIRCUMSTANCES TEST, AS PROVIDED IN TREASURY REGULATION 1.170A-9 (F)(3) AND AS DESCRIBED IN THE INSTRUCTIONS TO SCHEDULE A, PART VI. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FACILITY/SCOREB 23040 23040 GOLF SCRAMBLE 15800 3100 12700 16935 10934 1 13620 5920 7700 52460 9020 43440 16935 10934 27869 15571 false 632834 199059 226674 true 1.00000 55797 4800 11336 true 1.00000 688631 203859 238010 441869 246762 OH true false true false 1.00000 ALL STAR GAMING 1100 CORBY DRIVE YOUNGSTOWN OH 44509 true 625413 ALL STAR GAMING 1100 CORBY DRIVE YOUNGSTOWN OH 44509 CHRIS HENRY INSTANT BINGO MGR X false SCHEDULE G, PAGE 3, PART III, LINE 16 JOHN LOSEY X 0 REVERSE RAFFLE MGR MATT CRUM X 0 REVERSE RAFFLE MGR ALL STAR GAMING X 0 INSTANT BINGO MGR true PERKINS ATHLETIC DEPARTMENT 3714 CAMPBELL ST SANDUSKY OH 44870 346401059 170C1 170610 SUPPORT ATHL PROGRAM STUDENT SUPPORT:SCHOLARSH 29 34500 SCHEDULE I, PAGE 1, PART I, LINE 2 MOST FUNDS ARE DISBURSED DIRECTLY TO THE VENDOR RATHER THAN TO THE ATHLETIC DEPARTMENT. FORM 990 - ORGANIZATION'S MISSION TO PROMOTE AND SUPPORT ALL OF PERKINS STUDENT ATHLETES AND SPORTS PROGRAMS. GAINING SUPPORT THROUGH POSITIVE PARENT AND COMMUNITY INVOLVEMENT TO GIVE EVERY STUDENT ATHLETE A POSITIVE EXPERIENCE IN ATHLETICS. THE PABC RAISES MONEY THROUGH DIFFERENT EVENTS THROUGHOUT THE YEAR TO ASSIST OUR STUDENT ATHLETES AND OUR SPORTS PROGRAMS; TO CONTRIBUTE TO THE SPIRIT AND ENTHUSIASM OF PERKINS ATHLETICS AND THE PERKINS COMMUNITY. MAINTAINING THE RICH TRADITION AND HISTORY OF EXCELLENCE IN BOTH ACADEMICS AND ATHLETICS AT PERKINS SCHOOLS. FORM 990, PAGE 6, PART VI, LINE 2 CLARENCE PETERS NANETTE PETERS BOARD MEMBER BOARD MEMBER MARRIED BILL KNUPKE MONICA KNUPKE BOARD MEMBER BOARD MEMBER MARRIED KEITH GOOD JAN GOOD BOARD MEMBER BOARD MEMBER MARRIED JEREMY LOWE JAMY LOWE BOARD MEMBER BOARD MEMBER MARRIED TIM DIDION AMY DIDION BOARD MEMBER BOARD MEMBER MARRIED FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND BOARD MEMBERS ARE ASKED TO DISCLOSE ANNUALLY ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOUCMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.