2024-10-14T11:10:02-04:00 2024-06-30 431122456 NOVAK BIRKS PC 4435 MAIN ST STE 500 KANSAS CITY MO 641111858 990 2023-07-01 431421523 HEART OF AMERICA REGION VOLLEYBALL ASSOCIATION HEAR 9132330445 548 SOUTH COY STREET KANSAS CITY KS 66211 ALBERT WAMELINK PRESIDENT 9132330445 2024-10-10 true false WILLIAM J MILLER CPA P01604284 8169316111 2024-10-14 2023 2024-10-15 13:58:12Z ALBERT WAMELINK 3003477 false X WWW.HOAVB.ORG X 1982 MO THE MISSION OF HEART OF AMERICA VOLLEYBALL IS TO PROMOTE AND GROW THE SPORT OF VOLLEYBALL AT ALL AGES AND SKILL LEVELS. 14 8 6 0 9500 3500 2406068 2779772 33305 47814 71006 29615 2519879 2860701 0 0 403613 451730 0 0 1801387 2135731 2205000 2587461 314879 273240 3581008 3877883 157574 181209 3423434 3696674 THE MISSION OF HEART OF AMERICA VOLLEYBALL IS TO PROMOTE AND GROW THE SPORT OF VOLLEYBALL AT ALL AGES AND SKILL LEVELS. false false 2236862 2779772 THE ORGANIZATION SERVES AS THE OFFICIAL REPRESENTATIVE OF USA VOLLEYBALL FOR THE HEART OF AMERICA REGION AND PROVIDES OPPORTUNITIES FOR MEMBERS TO PARTICIPATE IN NATIONAL USA VOLLEYBALL AND JUNIOR OLYMPIC EVENTS AND COMPETITIONS AS A PLAYER, COACH, OR AS AN OFFICIAL. 2236862 true false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true 31 0 6 true false false false false false false false false false false false false false false X 14 8 false false false false true true false true true false false true true true true true true true true false X ALBERT W WAMELINK 9132330445 548 SOUTH COY STREET KANSAS CITY KS 66211 ALBERT WAMELINK PRESIDENT 40.00 0.00 X 104500 0 5320 KYLA MAJORS VICE-PRESIDE 40.00 0.00 X 64674 0 7302 RIC WASHBURN OFFICIALS CH 2.00 0.00 X 32138 0 0 LISA MADSEN COMMISSIONER 2.00 0.00 X 22580 0 0 ALEXI KEATING AT LARGE MEM 2.00 0.00 X 19656 0 0 LISA KRESHA TREASURER 4.00 0.00 X X 13300 0 0 RYAN LACSON VICE COMMISS 2.00 0.00 X 1793 0 0 KAILEY BRIDGES JR PLAYER DE 2.00 0.00 X 1588 0 0 D'ANNE CARNAHAN SECRETARY 2.00 0.00 X X 670 0 0 BRAD BEACH AT LARGE MEM 2.00 0.00 X 621 0 0 MIKE ENTZ LEGAL COUNSE 2.00 0.00 X 0 0 0 SCOTT GUERRERO BOYS DEVELP 2.00 0.00 X 0 0 0 KATHY HUNTER AT LARGE MEM 2.00 0.00 X 0 0 0 DENNIS JACKSON AT LARGE MEM 2.00 0.00 X 0 0 0 MARLO SIRON JR PLAYER PA 2.00 0.00 X 0 0 0 SAM SOLIDAY JR PLAYERS C 2.00 0.00 X 0 0 0 TERRY WRIGHT SR ADULT PLAYER 2.00 0.00 X 0 0 0 IBRAHEEM SUBERU JR PLAYER CL 2.00 0.00 X 0 0 0 261520 12622 1 false false false 3500 3500 TOURNAMENT FEES 711210 2175980 2175980 REGISTRATION FEES 711210 503913 503913 COURT RENTALS 711210 95615 95615 OTHER PROGRAM INCOME 722210 4264 4264 2779772 47914 47914 100 -100 -100 -100 172291 142676 29615 29615 2860701 2809287 47914 274142 107484 166658 144735 113780 30955 6513 4099 2414 2576 1025 1551 23764 15935 7829 338 338 8055 8055 82377 77635 4742 84038 42230 41808 11200 11200 117227 57010 60217 838 838 5523 1024 4499 85495 78138 7357 32966 30828 2138 INDOOR EVENTS 1653272 1653272 CONCESSIONS 30432 30432 AWARDS 20524 20524 OUTDOOR EVENTS 3446 3446 2587461 2236862 350599 0 341641 351450 1230532 1310296 386419 565873 20213 24830 17922 46920 2522092 943578 1584281 1578514 3581008 3877883 157574 181209 157574 181209 X 3423434 3696674 3423434 3696674 3581008 3877883 273240 X false true X true false X 55734 9500 3500 68734 1742666 1594995 2522635 2623164 2952063 11435523 1742666 1594995 2578369 2632664 2955563 11504257 11504257 4204 2812 774 9389 47914 65093 4204 2812 774 9389 47914 65093 55300 55300 1746870 1653107 2579143 2642053 3003477 11624650 0.98960 0.99330 0.01000 0.00000 X PART III, LINE 12 PPP LOAN FORGIVENESS 55,300 232200 232200 2226431 884677 1341754 63461 58901 4560 1578514 X 2860701 2860701 2860701 2587461 2587461 2587461 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION QUALIFIES AS TAX EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITION MEETING THE MORE-LIKELY- THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ASSOCIATION IS SUBJECT TO INCOME TAX REGULATIONS IN THE U.S. FEDERAL JURISDICTION AND CERTAIN STATE JURISDICTIONS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABLE TAX AUTHORITIES FOR THE YEARS BEFORE 2019. IF ANY WERE TO BE INCURRED, THE ASSOCIATION'S POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAX AUTHORITIES AS OPERATING EXPENSES. CRYSTAL J JACKSON FAMILY MEMBER EMPLOYMENT false SCHEDULE L, PART V CRYSTAL J. JACKSON, AN EMPLOYEE OF THE ORGANIZATION, IS A FAMILY MEMBER OF A BOARD MEMBER, DENNIS JACKSON. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS A SINGLE CLASS OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE ORGANIZATION ELECT THE ADULT PLAYERS REPRESENTATIVE, THE JUNIOR PLAYERS COACH REPRESENTATIVE, AND THE JUNIOR PLAYERS CLUB DIRECTOR REPRESENTATIVE TO THE BOARD OF DIRECTORS. THESE ARE ELECTED FROM THEIR RESPECTIVE GROUPS AND ARE ALSO MEMBERS. THE COMMISSIONER AND VICE COMMISSIONER OF THE BOARD ARE ELECTED FROM EXISTING BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT, TREASURER AND COMMISSIONER REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE BOARD OF DIRECTORS AND THE OFFICERS. FORM 990, PAGE 6, PART VI, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B ANNUAL REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.