2024-07-12T10:53:42-04:00 2023-08-31 113670968 EPPING AND ASSOCIATES CPAS PA 4341 CHARLOTTE HWY STE 208 LAKE WYLIE SC 29710 990 2022-09-01 272056711 Charlotte Curling Association CHAR 5009 Beatties Ford Road STE 107242 Charlotte NC 28216 JULIE DELIBOVI PRESIDENT 8038316838 2024-07-07 true JULIE DELIBOVI Victor V DiTommaso P01379394 8038316838 2024-07-12 0 00 AAL1 IAL1 2022 2023-04-26 12:10:37Z 502644 false X www.charlottecurling.com X 2010 NC THE MISSION OF THE ASSOCIATION IS TO PROMOTE THE SPORT OF CURLING IN CHARLOTTE, NORTH CAROLINA AND THE SOUTHERN UNITED STATES. 9 9 0 100 0 0 193294 184606 168830 192785 100 0 20537 54149 382761 431540 19722 0 0 0 0 312921 314746 312921 334468 69840 97072 1975564 1973725 1519755 1420845 455809 552880 THE MISSION OF THE ASSOCIATION IS TO PROMOTE THE SPORT OF CURLING IN CHARLOTTE, NORTH CAROLINA AND THE SOUTHERN UNITED STATES. false false 201042 THE CHARLOTTE CURLING ASSOCIATION SPONSORED CURLING LEAGUES MOST NIGHTS OF THE WEEK DURING THE YEAR ENDED AUGUST 31, 2023 TO PROMOTE THE SPORT OF CURLING IN THE LOCAL MARKET. THE CURLING SEASON BEGAN IN SEPTEMBER 2022 AND REMAINED ACTIVE UNTIL EARLY MAY 2023. THE ICE IN THE FACILITY HAS HISTORICALLY BEEN TAKEN DOWN IN THE SUMMER MONTHS. IT IS NOT PRACTICAL TO SPLIT THE PROGRAM SERVICE EXPENSES BETWEEN PROGRAMS BECAUSE THE EXPENSES ARE PRIMARILY THE OPERATION OF THE DEDICATED ICE FACILITY WHICH IS USED FOR ALL PROGRAMS. MOST PROGRAM SERVICE EXPENSES HAVE BEEN REPORTED UNDER THE CURLING LEAGUES SINCE THEY COMPRISE THE SUBSTANTIAL MAJORITY OF THE FACILITY UTILIZATION. MEMBERSHIP DUES ARE NOT INCLUDED IN PROGRAM SERVICE REVENUES WHICH IS WHY THE LARGEST PROGRAM HAS THE SMALLEST REVENUES. 68828 173415 THE CHARLOTTE CURLING ASSOCIATION CONDUCTS A NUMBER OF TRAINING PROGRAMS INCLUDING CLASSES TITLED LEARN TO CURL WHERE THE GENERAL PUBLIC CAN COME AND LEARN TO PLAY THE SPORT OF CURLING. THE CLASSES ARE OFFERED IN SEPTEMBER AND JANUARY AND PROVIDE INDIVIDUALS THE OPPORTUNITY TO TRY THEIR HAND AT CURLING. ADDITIONALLY, LARGER GROUPS CAN SCHEDULE A LEARN TO CURL THROUGHOUT THE CURLING SEASON. SKILLS CAMPS ARE ALSO SCHEDULED PERIODICALLY. AS EXPLAINED UNDER 4A, MOST OF THE PROGRAM SERVICE EXPENSES HAVE BEEN REPORTED UNDER THE CURLING LEAGUES SINCE THEY COMPRISE THE SUBSTANTIAL MAJORITY OF THE FACILITY UTILIZATION. 25122 21120 THE CHARLOTTE CURLING ASSOCIATION RAN MULTIPLE CURLING TOURNAMENTS (BONSPIELS) TO PROMOTE THE SPORT OF CURLING IN THE LOCAL AND REGIONAL MARKET DURING THE YEAR ENDED AUGUST 31, 2023. TOURNAMENT SIZES AND LENGTHS VARIED. THE ASSOCIATIONS LARGEST TOURNAMENT INCLUDED 32 TEAMS OF FOUR COMPETITORS EACH AND WAS CONDUCTED OVER A FOUR-DAY PERIOD. AS EXPLAINED UNDER 4A, MOST OF THE PROGRAM SERVICE EXPENSES HAVE BEEN REPORTED UNDER THE CURLING LEAGUES SINCE THEY COMPRISE THE SUBSTANTIAL MAJORITY OF THE FACILITY UTILIZATION. ONLY EXPENSES SPECIFIC TO THE CURLING TOURNAMENTS HAVE BEEN REPORTED AS PROGRAM EXPENSES HEREIN. COSTS EXCEED REVENUES DUE TO THE AMOUNT OF ENTRY FEE PREPAYMENTS RECEIVED PRIOR TO THE BEGINNING OF THE SEPTEMBER 1, 2023 REPORTING YEAR. 294992 true true false false false false false false false false true false false false false false false false false false false false false false false true false true false false false false false true false true false false false false false false false false false false false false true 5 0 true 0 false false false false false false false false false false false false false false X 9 9 false false false false true true false true false false false true false false false false false false NC X LIONEL SARGENT 8567237825 7427 MATTHEWS-MINT HILL RD STE 105 Charlotte NC 28227 X DANA DERYLAK BOARD MEMBER 5.00 0.00 X 0 0 0 CASEY DENHARTIGH BOARD MEMBER 5.00 0.00 X 0 0 0 JT JABLONSKI BOARD MEMBER 5.00 0.00 X 0 0 0 JEREMY HOZJAN BOARD MEMBER 5.00 0.00 X 0 0 0 STEPHEN MCKEE PAST PRESIDENT 5.00 0.00 X 0 0 0 KYLE MARCUM BOARD MEMBER 5.00 0.00 X 0 0 0 MARIETTA DITOMMASO BOARD MEMBER 5.00 0.00 X 0 0 0 MATT KENLAN ASSISTANT TREASURER 5.00 0.00 X X 0 0 0 JULIE DELIBOVI PRESIDENT-ELECT 5.00 0.00 X X 0 0 0 KEVIN STEVENS SECRETARY 5.00 0.00 X X 0 0 0 NATE WRIGHT TREASURER 5.00 0.00 X X 0 0 0 NEIL PIFER PRESIDENT 10.00 0.00 X X 0 0 0 0 0 0 0 false false false 123224 61382 184606 CURLING LEAGUES 713940 BONSPIELS 713940 21120 21120 LEARN TO CURLSSKILLS 713940 171665 171665 192785 23914 2000 21914 21914 101041 69104 31937 31937 LOCKER FEES 721000 298 298 298 431540 246934 0 0 X 19722 19722 3890 3890 74228 74228 2019 2019 4167 4167 9289 9289 74973 74973 43450 43450 80600 80600 9073 9073 SECURITY 330 330 TELEPHONE 312 312 MEMBERSHIPS AND DUES 10223 10223 LICENSES AND FEES 448 448 1744 1744 334468 294992 39476 0 366698 404949 8744 17437 2085909 568104 1598405 1517805 1685 1685 32 31849 1975564 1973725 229 8100 200000 200000 977224 908439 342302 304306 1519755 1420845 X 416978 514049 38831 38831 455809 552880 1975564 1973725 97072 -1 0 X false false false X 171507 313835 91592 189885 184727 951546 236464 153195 42963 228961 293827 955410 512 3658 3970 24212 32352 408483 470688 134555 422816 502766 1939308 29491 234191 4541 31983 15150 315356 29491 234191 4541 31983 15150 315356 1623952 462 216 100 778 462 216 100 778 408483 471150 134771 422916 502766 1940086 0.83710 0.80040 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 350000 350000 1628716 484896 1143820 107193 83208 23985 1517805 SECURITY DEPOSITS 32 EQUIPMENT DOWNPAYMENT 31817 31849 23914 2000 true 1.00000 23914 2000 2000 21914 NC false NORTH CAROLINA LAW PERMITS TAX-EXEMPT ORGANIZATIONS TO HOLD A LIMITED NUMBER OF RAFFLES ANNUALLY WITHOUT A LICENSE true UNITED STATES CURLING FOUNDATION 7500 GOLDEN TRIANGLE DRIVE STE C09 Eden Prairie MN 55344 366066248 501c3 19722 CASH SUPPORT US NATIONAL CURLING TEAM 1 Monitoring procedures (Part I, line 2) THE BOARD OF DIRECTORS MUST APPROVE ALL GRANT AWARDS PAID BY THE ASSOCIATION. GRANTS ARE LIMITED TO QUALIFYING TAX-EXEMPT ORGANIZATIONS WITH MISSIONS COMPATIABLE WITH THAT OF THE ASSOCIATION. SUBSTANTIAL CONTRIBUTOR 1 MEMBER CONSTRUCT FACILITY X 200000 200000 false true true 200000 SUBSTANTIAL CONTRIBUTOR 2 MEMBER 441875 PERSONAL GUARANTY OF ASSN LOAN false SUBSTANTIAL CONTRIBUTOR 3 FORMER MEMBER 441875 PERSONAL GUARANTY OF ASSN LOAN false SUBSTANTIAL CONTRIBUTOR 4 FORMER MEMBER 120000 PERSONAL GUARANTY OF ASSN LOAN false SUBSTANTIAL CONTRIBUTOR 5 MEMBER 25000 PERSONAL GUARANTY OF ASSN LOAN false SUBSTANTIAL CONTRIBUTOR 6 BOARD MEMBER 220938 PERSONAL GUARANTY OF ASSN LOAN false SUBSTANTIAL GUARANTOR 7 MEMBER 220938 PERSONAL GUARANTY OF ASSN LOAN false Members or stockholder classes and rights Part VI line 6 THE ASSOCIATION HAS ANNUAL MEMBERSHIP DUES. THESE DUES GRANT MEMBERS THE RIGHT TO PARTICIPATE IN THE ASSOCIATIONS CURLING EVENTS INCLUDING LEAGUE PLAY. THE ANNUAL DUES DO NOT GRANT THE MEMBERS ANY OWNERSHIP INTEREST IN THE ASSOCIATION. Member election for additional members Part VI line 7a THE ASSOCIATIONS BOARD OF DIRECTORS MEMBERS SERVE A THREE-YEAR TERM. EACH YEAR THE FULL ASSOCIATION MEMBERSHIP VOTES TO ELECT THREE NEW BOARD MEMBERS TO REPLACE THE BOARD MEMBERS WHOSE TERMS ARE EXPIRING. Committee meeting documentation Part VI line 8b THE BOARD HAS NO STANDING COMMITTEES. Form 990 governing body review Part VI line 11 A DRAFT OF THE FORM 990 AND ALL SUPPORTING SCHEDULES IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. THE BOARD MEMBERS ARE FREE TO ASK QUESTIONS AND MAKE SUGGESTED CHANGES TO THE DRAFT THROUGH CONVERSATION AND EMAILS WITH THE MEMBER OF THE ASSOCIATION WHO DRAFTED THE RETURN. ONCE THE BOARD OF DIRECTORS INPUT HAS BEEN RECEIVED AND PROCESSED, A REVISED DRAFT IS SUBMITTED FOR FINAL APPROVAL BY A MAJORITY OF THE BOARD AT A BOARD MEETING. Governing documents etc available to public Part VI line 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST SUBMITTED TO THE ASSOCIATIONS MAILING ADDRESS. List of other fees for services expenses Part IX line 11g CURLING INSTRUCTION FEES $68,828BONSPIEL EXPENSES $25,122TOTAL OTHER PROGRAM EXP $93,950 List of other expenses Part IX line 24e BANK FEES $1,120OTHER $ 624TOTAL $1,744