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37-0980742 990 200504.Pdf '030 ’1 Fc,';m OMB No 1545-0047 Return of Organization Exempt From Income Tax 2004 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung Department of the Treasury benefit trust or private foundation) Open to Public ' Internal Revenue Service F The organization may have to use a copy of this return to satisfy state reporting reqUirements Inspection A For the 2004 calendar year, or tax year beginning 5/01/04 ,andending 4/30/05 B Check if applicable C Name oforganization D Employer identification no Address change AIIERICAN BASEBALL COACHES 3 7 — 0 9 8 0 7 4 2 Name change ASSOCIATION E Telephone number Initial return Number and street (or P 0 box if mail is not delivered to street address) Room/sune Final return 108 S UNIVERSITY AVE STE 3 F Accounting method Cash Amended return City or town state or country, and ZIP + 4 Accrual Other (speCify) Application pending tions. MT PLEASANT MI 48858 F .Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable H and | are not applicable to section 527 organizations trusts must attach a completed Schedule A (Form 990 or 990-EZ) H(a) Is this a group return for affiliates? [:1 Yes No WebSite. F WWW . ABCA . ORG H(b) If "Yes " enter number of affiliates F L. Organization type H(c) Are all affiliates included? [I Yes E] No (check only one) F m 501(c)( 3 ) slmsert no) [—1 4947(a)(1) or H 527 (If "No " att a list See instr) K Check here F if the organization's gross receipts are normally not more than $25,000 H(d) Is this a separate return filed by an The organization need not file a return With the IRS, but if the organization received a organization covered by a group ruling? fl Yes H No Form 990 Package in the mail, it should file a return Without finanCial data Some states I Group Exemption Number F require a complete return. M Check F B if the organization is not reqwred L Gross receipts Add lines 6b, 8b, 9b, and 10b to line 12 F 1,243,572 to attach Sch B (Form 990, 990-EZ, or 9907PF) Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances (See page 18 ofthe instructions) 1 Contributions, gifts, grants, and similar amounts received (D g a Direct public support 1a 2 1 1 , 5 6 9 N b Indirect public support 1b a c Government contributions (grants) 1c H d Total (add lines 1a through 1c) (cash 3 2 1 1, 5 6 9 noncash s ) 1d 2 1 1 , 5 6 9 E 2 Program serVIce revenue including government fees and contracts (from Part VII, line 93) 2 5 62 , 3 4 0 fl 3 Membership dues and assessments 3 1 7 2 , 5 O O Q 4 Interest on savmgs and temporary cash investments 4 4 , 6 8 6 E 5 DiVidends and interest from securities 5 7 9 I. 7 O 4 5 Ba Gross rents 6a ‘1 b Less rental expenses 6b a? c Net rental income or (loss) (subtract line 6b from line 6a) 6c 7 Other investment income (describe F SEE STATEMENT 1 ) 7 - 1 3 , 2 9 2 3 8a Gross amount from sales of assets other (ALSeCurItles (B) Other g than inventory 2 1 2 , 1 8 0 8a U b Less cost or other ba5is and sales expenses 2 1 11 9 3 5 8b 8 c Gain or (loss) (attach schedule) 2 4 5 8c d Net gain or (loss) (combine line 8c, columns (A) and (B)) 8 EE STMT 2 8d 2 4 5 9 SpeCIal events and activmes (attach schedule) If any amount is from gaming, check here F E] a Gross revenue (not including 3 of contributions reported on line 13) 9a b Less direct expenses other than fundraismg expenses 9b c Net income or (loss) from speCIal events (subtract line 9b from line 9a) 9c 10a Gross sales of inventory. less returns and allowances 10a b Less cost ofgoods so‘d 10b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) 10c 11 Other revenue (from Part VII, line 103) 11 1 3 , 8 8 5 12 Total revenue (add lines 1d,2,3, 4, 5, 6c, 7, 8d. 9c, 10c. and 11) 12 1, 0311 637 E 13 Program sewices (from line 44, column (8)) 13 7 2 2J 5 O 9 S 14 Management and general (from line 44, column (C)) 14 1 O O , 5 O 5 g 15 Fundraismg (from line 44, column (D)) 0 15 5 8 , 4 O l S 16 Payments to affiliates (attach schedule) ‘0 15 S 17 Total expenses (add lines 16 and 44, column QM) f; 1 9 O- 17 8 8 1 l 4 l 5 A 18 Excess or (deficit) for the year (subtract line 17 from line 12) g 18 1 5 OJ 2 2 2 N: 19 Net assets or fund balances at beginning of year (from line 73, column ( )) — 19 2 , 4 O 1 , 7 O 7 f f 20 Other changes In net assets or fund balances (attach explanation) ’ 20 5 21 Net assets or fund balances at end of year (combine lines 18, 19, and 29 21 2 , 5 5 l , 92 9 For Privacy Act and Paperwork Reduction Act Notice, see the separate inpsptructlons Form 990 (2004) 1020 Rirm 990 @04) AMERICAN BASEBALL COACHES 37~O980742 Page 2 Part II . Statement of All organizations must complete column (A) Columns (B) (C). and (D) are reqUired for section 501(c)(3) and (4) organizations Functional Expenses and section 4947(a (1) nonexempt charitable trusts but optional for others (See age 22 of the instructions ) Do not include amounts reported on line (B) Program (o) Management 6b, 8b, 9b, 10b, or 16 of Part I (A) “‘3' and general (D) Fundrarsng 22 Grants and allocations (attach schedule) STMT 3 ' (cases 20, 415 222m 22 20,415 20,415 23 SpeCIfic assistance to indiwduals 23 24 Benefits paid to or for members 24 25 Compensation of officers, directors, etc 25 2 3 4 , 8 6 6 1 8 7 , 8 9 3 3 5 , 2 3 0 1 1 , 7 4 3 26 Othersalariesandwages 26 162,216 105, 603 26,117 30,496 27 Pensron plan contributions 27 28 Otheremployeebenefits 28 83,695 61, 682 12,946 9,067 29 Payrolltaxes 29 22,719 16,744 3,514 2,461 30 Professwnal fundraismg fees 30 31 Accounting fees 31 32 Legal fees 32 33 Supplies 33 2, 873 2, 873 34 Telephone 34 3 , 8 O 5 2,6 6 3 5 7 1 5 7 1 35 Postage and shipping 35 1 6 , 4 5 7 1 6 , 4 5 7 36 Occupancy 36 17,115 12,613 2,647 1,855 37 Equment rental and maintenance 37 3 , 6 7 5 2L7 0 8 5 6 9 3 9 8 38 Printing and publications 38 4 5 , 5 6 6 4 0 , 2 3 1 5 , 3 3 5 39 Travel 39 73,758 65,832 7,926 40 Conferences, conventions. and meetings 40 1 4 2 , 1 3 0 1 4 2 , 1 3 0 41 Interest 41 42 DepreCIation, depletion. etc (attach schedule) 42 9 , 64 0 7 , 1 0 5 1 , 4 9 1 1 , 0 4 4 43 Other expenses not covered above (itemize) a 43a b SEE STATEMENT 4 43b 42,485 37,560 4,159 766 c 43c d 43d e 439 44 Total functional expenses (add lines 22 - 43) Organizations completing columns (B)-(D), carry these totals to lines 13-15 44 8 8 1 , 4 1 5 7 2 2 , 5 0 9 1 0 0,5 0 5 5 8 , 4 0 1 Jomt Costs. Check > if you are followrng SOP 98-2 Are any JOInt costs from a combined educational campaign and fundraismg solicnation reported in (B) Program serwces” } [:1 Yes No If "Yes " enter (i) the aggregate amount of these 10int costs $ (ii) the amount allocated to Program serVIces $ (ill) the amount allooated to Management and general $ , and (iv) the amount allocated to Fundraising 3 Part III Statement of Program Service Accomplishments (See page 25 of the instructions ) What is the organization's primary exempt purpose? Program SerVIce Expenses D SEE STATEMENT 5 (Requued for 501(c)(3) & All organizations must describe their exempt purpose achievements in a clear and conCIse manner State the number (4) orgs . 8r 4947(a)(1) of clients served, publications issued, etc Discuss achievements that are not measurable (Section 501(c)(3) and (4) trusts, but optional for organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others ) others ) a SEE STATEMENT 6 (Granlsandallocations $ 1,000 ) 189,336 b AWARD TO MEMBERS, INDUCTION INTO THE HALL OF FAME, CERTIFICATES FOR SERVICE (Granlsand allocations S ) 2,244 c PRINTING, POSTAGE AND OFFICE SUPPORT FOR MEMBERS QUARTERLY PUBLICATION TO MEMBERS, ANNUAL MAGAZINE TO MEMBERS (Grantsandallocations 8 7,500 ) 45,695 d SEE STATEMENT 7 4(Grants and allocations $ 4, 125 ) 49,326 e Otherp,rogram sewices(attachschedule) SEE STMT 8 (Grantsandallocations $ 7,790 ) 435, 908 f Total of Program Service Expenses (should equal line 44,column (8), Program servrces) D 722, 509 DAA Form 990 (2004) ‘020 r. Foer 990@04) AMERICAN BASEBALL COACHES 37—0980742 Page3 Part IV Balance Sheets (See page 25 of the Instructions ) Note.
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