United States Bowling Congress Inc, 81691 Iowa State Usbc Ba in Marion, Iowa (IA)

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United States Bowling Congress Inc, 81691 Iowa State Usbc Ba
Employer Identification Number (EIN)251909141
Name of OrganizationUnited States Bowling Congress Inc
Secondary Name81691 Iowa State Usbc Ba
In Care of NameDarrell Fremont
Address5480 Mohawk Ave, Marion, IA 52302-9126
SubsectionCharitable Organization
Ruling Date09/2004
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2012
Assets$10,000 to $24,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$19,115
Amount of Income$416,020
Form 990 Revenue Amount$416,020
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Amateur Sports Competitions


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Amount of income in 2012: $416,020
This organization: 

 $416,020
Other organizations performing similar types of work: 

 $72,805

Assets in 2012: $19,115
United States Bowling Congress Inc, 81691 Iowa State Usbc Ba: 

 $19,115
Other organizations performing similar types of work: 

 $29,808

Expenses in 2007: $68,251
United States Bowling Congress Inc, 81691 Iowa State Usbc Ba: 

 $68,251
Other organizations performing similar types of work: 

 $60,523

Income to expenses ratio in 2007: 0.7
United States Bowling Congress Inc, 81691 Iowa State Usbc Ba: 

 0.7
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 70.5%
This organization: 

 70.5%
Other organizations performing similar types of work: 

 15.4%

Grants share in income in 2007: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 1.6%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200520062007
Total revenue$430,233$76,391$49,680
Contributions, gifts, grants, and similar amounts received$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0
Indirect public support$0$0$0
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$0$0$0
Membership dues and assessments$417,368$31,808$30,711
Interest on savings and temporary cash investments$6,097$0$0
Dividends and interest from securities$0$8,341$3,955
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$35,642$14,964
Gross revenue$0$389,599$356,904
Less: direct expenses other than fundraising expenses$0$353,957$341,940
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$6,768$600$50
Total expenses$419,668$52,438$68,251
Program services$0$40,190$48,147
Management and general$25,073$12,248$9,865
Fundraising$394,595$0$0
Payments to affiliates$0$0$10,239
Net assets or fund balances at end of year$41,169$65,121$46,550
Excess or (deficit) for the year$10,565$23,953$-18,571
Net assets or fund balances at beginning of year$30,604$41,168$65,121
Other changes in net assets or fund balances$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$58,012$48,147$9,865$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$12,084$12,084$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$1,166$1,166$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$1,011$1,011$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$1,540$0$1,540$0
Legal fees$0$0$0$0
Supplies$0$0$0$0
Telephone$858$0$858$0
Postage and shipping$4,404$4,404$0$0
Occupancy$1,498$0$1,498$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$3,641$3,641$0$0
Travel$13,342$13,342$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$18,468$12,499$5,969$0
Balance Sheets
200520062007
Total assets$41,168$65,616$47,768
Cash - non-interest-bearing$23,886$53,928$43,125
Savings and temporary cash investments$17,282$11,688$4,643
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0
Other assets, including program-related investments$0$0$0
Total liabilities$0$495$1,218
Accounts payable and accrued expenses$0$495$1,218
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$0$0$0
Total liabilities and net assets/fund balances$41,168$65,616$47,768
Total net assets or fund balances$41,168$65,121$46,550
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200520062007
Total revenue$0$76,391$49,680
Total revenue, gains, and other support per audited financial statements$0$76,391$391,620
Other expenses$0$0$341,940
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$341,940
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200520062007
Total expenses$0$52,438$68,251
Total expenses and losses per audited financial statements$0$52,438$410,191
Other revenue$0$0$341,940
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$341,940
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
5$9,917$0$0
2$2,167$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings11
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$4,005$45,675
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$30,711
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$3,955$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$14,964
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$50$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
200420052006
Total$430,233$430,233$430,348
Gifts, grants, and contributions received$0$417,368$0
Membership fees received$417,368$0$31,808
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$390,199
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$6,097$6,097$8,341
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$6,768$6,768$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$416,020
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$415,970
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$50
Statement of Functional Expenses (for 2012)
Total functional expenses$400,893
Compensation of current officers, directors, trustees, and key employees$14,338
Other salaries and wages$1,200
Payroll taxes$1,026
Professional fundraising services$0
Other$384,329
Balance Sheet (for 2012)
Total assets$19,115
Total liabilities$1,335
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,335
Total net assets or fund balances$17,780
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
2008 - 2012 Total
Total support$2,038,445
Gifts, grants, contributions, and membership fees received$180,416
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$1,851,558
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$6,145
Other$326
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Alaska48
Alabama63
Arkansas85
Arizona86
California425
Colorado144
Connecticut44
District of Columbia12
Delaware20
Florida213
Georgia103
Hawaii40
Iowa236
Idaho82
Illinois297
Indiana198
Kansas135
Kentucky91
Louisiana64
Massachusetts86
Maryland90
Maine30
Michigan279
Minnesota205
Missouri123
Mississippi37
Montana85
North Carolina124
North Dakota85
Nebraska133
New Hampshire33
New Jersey107
New Mexico52
Nevada30
New York295
Ohio308
Oklahoma69
Oregon110
Pennsylvania240
Rhode Island20
South Carolina52
South Dakota62
Tennessee98
Texas260
Utah46
Virginia126
Vermont29
Washington159
Wisconsin273
West Virginia42
Wyoming71
International19
Total6,164
30 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralUnited States Bowling Congress Inc, Ne Missouri Usbc Nemo Usbc1400 Wellman, Hannibal, MO 63401MO2004-09$52,176,049
SubordinateUnited States Bowling Congress Inc, 80718 Ohio State Usbc Ba3570 Falcon Chase St Nw, Uniontown, OH 44685-6606OH2004-09$521,491
SubordinateUnited States Bowling Congress Inc, 81691 Iowa State Usbc Ba5480 Mohawk Ave, Marion, IA 52302-9126IA2004-09$416,020
SubordinateUnited States Bowling Congress Inc, 80255 Parkersburg Usbc2505 22nd Ave, Parkersburg, WV 26101-6803WV2004-09$81,625
SubordinateUnited States Bowling Congress Inc, 83923 Baltimore Usbc Wba1101 A Merritt Blvd, Dundalk, MD 21222-1400MD2004-09$77,885
SubordinateUnited States Bowling Congress Inc, 85879 Idaho State Usbc YouthPO BOX 762, Rupert, ID 83350-0762ID2004-09$69,360
SubordinateUnited States Bowling Congress Inc, 82142 Pueblo Usbc Ba2029 Rosewood Ln, Pueblo, CO 81005CO2004-09$56,455
SubordinateUnited States Bowling Congress Inc, Ohio State Usbc Youth190 Steele Ave, Painesville, OH 44077OH2004-09$42,455
SubordinateUnited States Bowling Congress Inc9072 State Route 22, West Chazy, NY 12992NY2004-09$35,235
SubordinateGreater Seattle Us Bowl Cng Y Assn2141 S 285th St, Federal Way, WA 98003WA2004-09$33,897
SubordinateUnited States Bowling Congress Inc, La Crosse Area Usbc Ba3427 Leonard St, La Crosse, WI 54601WI2004-09$14,539
SubordinateUnited States Bowling Congress Inc, 81421 Michigan State Usbc Ba4880 Airline Rd, Muskegon, MI 49444-4504MI2004-09$952,521
SubordinateUnited States Bowling Congress Inc, Michigan State Usbc WbaPO BOX 217, Grandville, MI 49468-0217MI2004-09$682,284
SubordinateUnited States Bowling Congress Inc, 82128 Nations Capital Area Usbc9315 Largo Dr W Ste 110, Largo, MD 20774-4762MD2004-09$519,169
SubordinateUnited States Bowling Congress Inc, 81496 Gr Grand Rapids Usbc2405 Porter St Sw Ofc A, Wyoming, MI 49519-2182MI2004-09$304,420
SubordinateLong Island Usbc Association Inc, 80971 Long Island Usbc707 Broadhollow Rd Ste C, Farmingdale, NY 11735-3901NY2004-09$194,864
SubordinateUnited States Bowling Congress Inc, 80584 Gr Pittsburgh Usbc Ba105 Penn Plz, Turtle Creek, PA 15145-1913PA2004-09$171,089
SubordinateUnited States Bowling Congress Inc, 80991 Albany Usbc440 Third Avenue, Watervliet, NY 12189-3871NY2004-09$115,901
SubordinateUnited States Bowling Congress Inc, 80984 Greater Buffalo Usbc2448 Union Rd, Cheektowaga, NY 14227-2230NY2004-09$107,879
SubordinateUnited States Bowling Congress Inc, 86354 Greater Richmond Usbc4207 Farmhill Ln, Chesterfield, VA 23832-7806VA2004-09$100,730
SubordinateUnited States Bowling Congress Inc, 86264 Gr Charleston Usbc1344 Pickett St, Charleston, SC 29412-9636SC2004-09$99,025
SubordinateUnited States Bowling Congress Inc, 82051 Ada County Usbc2354 N Sunrise Ave, Boise, ID 83713-5178ID2004-09$86,334
SubordinateUnited States Bowling Congress Inc, 81122 Columbus Usbc3339 31st St, Columbus, NE 68601-1407NE2004-09$55,698
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SubordinateUnited States Bowling Congress Inc, 81105 Hastings Ne Usbc Ba2000 N Elm Ave, Hastings, NE 68901-7328NE2004-09$11,184
SubordinateUnited States Bowling Congress Inc, Pittsburgh Usbc Wba105 Penn Plaza, Turtle Creek, PA 15145PA2004-09$0
Number of affiliated organizations
California1
Colorado1
Florida2
Iowa2
Idaho2
Indiana1
Louisiana1
Maryland2
Maine1
Michigan5
Missouri1
Nebraska4
New Hampshire1
New York4
Ohio4
Oregon1
Pennsylvania2
South Carolina1
Texas1
Virginia1
Washington1
Wisconsin1
West Virginia1
Total41

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