PUBL.IC D~C L OSUE_E ...COPY

Return of Orgamzauon 1:.xempt t-rom Income Tax

990

Form

Under section 501(c), 527, or 4947(a)( 1) of the Internal Reven ue Code (ex cept private foundations)
..... Do not enter Soc ial Secu r ity nu m bers on this form as it may be made public.

Department of the Treasury
Internal Revenue Service

.....

Information about Form 990 and it s instructions is at www.irs.gov/form990.

A Fo r the 2014 calendar year, or tax year beginning

, 2014, and ending

'20
D Employer identification number

C Name of organization

8

Check if applicable·

,____
,____
,____

Number and street (or P.O. box if mail is not delivered to street address)

Initial ret urn

9

PARK
26 -1 219640
E Telephone number

I Room /suite

5223 DAVID EDWARDS DR
City or town, state or province, country, and ZIP or foreign postal code
SAN ANTONIO,

AP~~~~na tion

-

(SOAR)

Name change

~e~:,~ded

_

OUTDOOR AND RECREATION

Doing Business As

Terminated

-

SPORTS,

Add ress
change

(2 10 )

TX 7 8 2 3 3

F Name and address of principal officer:

493-2811

G Gross receipts $
GORDON HARTMAN

B

5, 7 8 2, 6 8 2 .

H(a) Is this a group return for
subordinates?

Yes ~ No

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7_8_2_3_ 3 _ _ _~--~ ~~ ~~s~~~"~~~
Yn
Tax-exemptstatus:
l xlso1(c)(3)
I lso1(c)(
) ~ (insertno.) I 14947(a)(1)or I ls27
lf" No," attachalist.(seeinstructions)

J

Website: ..... WWW. SOARS A. ORG

K

Form of organization :

Im:
u

IL

.....

TX

Summary

---------------------------------------------------------------------------------------

c:
Cl)
c:

a;

PARK IN SAN ANT ON IO, TEXAS.
IT HAS OVER 21 ACRES (S EE SCHEDULE 0)
ch;c"kt~;~~-~ T:Jiuh;~~;~~~~;di~~~;;u~ciij;~~~~0~;~~~;~~ci~t~;;~~~25o~~~~~~~~~~~----------------

2

>

0

3
4
5
6
7a
b

(.!)

oi!S

3
4
5
6
7a
7b

Number of voting members of the governing body (Part VI, line 1a)
Number of independent voting members of the governing body (Part VI , line 1b) .
Total number of individuals employed in calendar year 2014 (Part V, line 2a) .
Total number of volunteers (estimate if necessary)
Total unrelated business revenue from Part VI II , column (C) , line 12
Net unrelated business taxable income from Form 990-T, line 34

7 .
7.
103 .
420.
2,289,089 .
- 793,975.

Prior Year

8
9

<I>
::::l

c:

<I>

~ 10

~

11
12

<I>

c..

Current Year

Contributions and grants (Part VIII , line 1h).

.

2,943,480.

1,473,459.

Program service revenue (Part VIII , line 2g)
.
.
Investment income (Part VIII , column (A), lines 3, 4, and 7d)

COPY FOR
. PUBLIC INSPECTION11
.1
....__ _ _ _ _ _ _....

3,407,773.

3,494,284.
939.

0
555,604.

623,910 .

6,906,857.

5,592,592 .

50,000.

50,000.

Other revenue (Part VIII , column (A), lines 5, 6d, Sc, 9c, 10c, and 11e).
Total re venue - add lines 8 through 11 (must equal Part VIII , column (A) , line 12) .

13
14
t/l
15
<I>
t/l
c: 16 a

Grants and similar amounts paid (Part IX, column (A), lines 1-3) .

0

0

Benefits paid to or for members (Part IX, column (A), line 4) .

1,524,584.

Salaries , other compensation , employee benefits (Part IX, column (A), lines 5-10).

1,410,118 .
0

0

Professional fundraising fees (Part IX, column (A), line 11 e) .

b Total fundraising expenses (Part IX, column (D), line 25) ~ ______________O_____ _

><

w

.....

Year of formation: 2 0 0 71 M State of legal domicile:

Briefly describe the organization's mission or most significant activities: -~~C2._~T_S_,. __O_U_T_p_9_9_!\_ .E--I:J~-£.~~~~~!! Q~ _ i_~Q~~l _____ _
PARK OWNS, MANAGES AND MAINTAINS THE SPECIAL NEEDS AND REGIONAL SOCCER

1
<I>

H(c) Group exemption number

I X I Corporation I I Trust I I Association I I Other

No

17
18
19

Other expenses (Part IX, column (A), lines 11 a-11 d, 11f-24e)

6,087,562.

6,556,191.

Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)

7,662,146.

8,016,309.

- 755,289.

Revenue less expenses. Subtract line 18 from line 12.

i...Ul

- 2,423,717.

Beginning of Current Year

0 <ll

2g

~.; 20
~~ 21
<Ile:
zit 22

End of Year

Total assets (Part X, line 16) .

38,778,623.

35,987,430.

Total liabilities (Part X, line 26).

21,503,885.

20,575,537.

Net assets or fund balances. Subtract line 21 from line 20.

17,274,738 .

15,411,893.

~ :r.- ii ~ l l

Sig nature Block

Under penalties of perjury, I declare that I have examined this return , including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign
Here

Signature of officer

Date

GORDON HARTMAN
Type or print name and title

PRESIDENT /TREASURER

Print/Type preparer's name
Paid

JOY

Check

if

PTIN

REINER

May the IRS discuss this return w ith the preparer shown above? (see instructions)

. . . . . .

For Pap erwork Red u cti on Act Noti ce , see the separate instructions.

X

Yes
Form

990

No
(2 014)

JSA
4E 1065 1. 000

5 4 2 9 OM B 9 9 T

8 I 12I2015

2:12:48

PM

V

14 - 6 F

0 1 97813

PAGE

3

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

Form 990 (2014)

Page

Part III
1

Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III
Briefly describe the organization's mission:

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2

X

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK OWNS, MANAGES AND
MAINTAINS THE SPECIAL NEEDS AND REGIONAL SOCCER PARK IN SAN ANTONIO,
TEXAS. IT HAS OVER 21 ACRES DEDICATED TO OUTDOOR RECREATION FOR
PEOPLE WITH MENTAL AND PHYSICAL DISABILITIES (SEE SCHEDULE O)
2

3

4

Did the organization undertake any significant program services during the year which were not listed on the
X No
prior Form 990 or 990-EZ?
Yes
If "Yes," describe these new services on Schedule O.
Did the organization cease conducting, or make significant changes in how it conducts, any program
X No
services?
Yes
If "Yes," describe these changes on Schedule O.
Describe the organization's program service accomplishments for each of its three largest program services, as measured by
expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses, and revenue, if any, for each program service reported.

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4a (Code:

) (Expenses $

3,173,626.

including grants of $

117,412.

) (Revenue $

790,863.

)

2,816,470.

)

MORGAN'S WONDERLAND, THE FIRST EVER ULTRA-ACCESSIBLE FAMILY FUN
PARK IN THE WORLD, STRETCHES 25 ACRES ACROSS SAN ANTONIO'S
NORTHEAST SIDE, NEAR THE FORMER SITE OF THE LONGHORN QUARRY.
CREATED AS AN OASIS OF FUN, JOY, EXPLORATION AND ADVENTURE FOR
KIDS OF ALL AGES AND THEIR FAMILIES, MORGAN'S WONDERLAND
INCLUDES:
SEE SCHEDULE O.

4b (Code:

) (Expenses $

3,810,993.

including grants of $

) (Revenue $

THE REGIONAL SOCCER PARK CONSISTS OF 14 SOCCER FIELDS THAT ALLOW
MORE CHILDREN AND ADULTS IN THE COMMUNITY TO PLAY SOCCER.

4c (Code:

) (Expenses $

including grants of $

4d Other program services (Describe in Schedule O.)
(Expenses $
including grants of $
6,984,619.
4e Total program service expenses
JSA
4E1020 1.000

I

5429DM B99T 8/12/2015

) (Revenue $

) (Revenue $

)

)
Form

2:12:48 PM

V 14-6F

0197813

990 (2014)
PAGE 4

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

Form 990 (2014)

Part IV

Page

Yes

1

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"
complete Schedule A
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
candidates for public office? If "Yes," complete Schedule C, Part I
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)
election in effect during the tax year? If "Yes," complete Schedule C, Part II
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If
"Yes," complete Schedule D, Part I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a
custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or
debt negotiation services? If "Yes," complete Schedule D, Part IV
Did the organization, directly or through a related organization, hold assets in temporarily restricted
endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI,
VII, VIII, IX, or X as applicable.
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes,"
complete Schedule D, Part VI
Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X

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2
3
4
5

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6

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7
8
9

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10
11
a
b
c
d

3

Checklist of Required Schedules

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e
f Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses

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the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X

12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes,"
complete Schedule D, Parts XI and XII
b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if
the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional

13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
14 a Did the organization maintain an office, employees, or agents outside of the United States?
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,
fundraising, business, investment, and program service activities outside the United States, or aggregate
foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
for any foreign organization? If "Yes," complete Schedule F, Parts II and IV
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on
Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on
Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?
If "Yes," complete Schedule G, Part III
20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H
b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

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m m m m m m m mm mm mm mm mm mm

1
2

X
X

3

X

4

X

5

X

6

X

7

X

8

X

9

X

10

X

11a

X

11b

X

11c

X
X

11d
11e

X

11f

X

12a

X

12b
13
14a

X
X
X

14b

X

15

X

16

X

17

X

18

X
X
X

19
20a
20b
Form

JSA

No

990

(2014)

4E1021 1.000

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0197813

PAGE 5

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

Form 990 (2014)

Part IV

Page

Yes

21

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on
Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III
Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the
organization’s current and former officers, directors, trustees, key employees, and highest compensated
employees? If “Yes,” complete Schedule J
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than
$100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b
through 24d and complete Schedule K. If “No,” go to line 25a
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
If "Yes," complete Schedule L, Part I
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any
current or former officers, directors, trustees, key employees, highest compensated employees, or
disqualified persons? If "Yes," complete Schedule L, Part II
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,
substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled
entity or family member of any of these persons? If "Yes," complete Schedule L, Part III
Was the organization a party to a business transaction with one of the following parties (see Schedule L,
Part IV instructions for applicable filing thresholds, conditions, and exceptions):
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete
Schedule L, Part IV
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
conservation contributions? If "Yes," complete Schedule M
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"
complete Schedule N, Part II
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III,
or IV, and Part V, line 1
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a
controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable
related organization? If "Yes," complete Schedule R, Part V, line 2
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,
Part VI
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and
19? Note. All Form 990 filers are required to complete Schedule O

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22
23

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24 a

b
c
d
25 a
b

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26

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27

28
a
b
c
29
30
31
32
33
34
35 a
b
36
37

38

4

Checklist of Required Schedules (continued)

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21

No

X

22

X

23

X

24a
24b

X

24c
24d
25a

X

25b

X

26

X

X

27

28a

X

28b

X

28c
29

X
X

30

X

31

X

32

X

33

X

34
35a

X
X

35b
36

X

37

X

38
Form

X
990

(2014)

JSA
4E1030 1.000

5429DM B99T 8/12/2015

2:12:48 PM

V 14-6F

0197813

PAGE 6

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

Form 990 (2014)

Part V

Page

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135
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0
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X
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103
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X
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Yes

1a
1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable
1b
b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable
c Did the organization comply with backup withholding rules for reportable payments to vendors and
reportable gaming (gambling) winnings to prize winners?
2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
2a
Statements, filed for the calendar year ending with or within the year covered by this return
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
3 a Did the organization have unrelated business gross income of $1,000 or more during the year?
b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O
4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority
over, a financial account in a foreign country (such as a bank account, securities account, or other financial
account)?
b If “Yes,” enter the name of the foreign country:

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I

5a
b
c
6a
b
7
a
b
c

5

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V

See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts
(FBAR).
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
If "Yes" to line 5a or 5b, did the organization file Form 8886-T?
Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization solicit any contributions that were not tax deductible as charitable contributions?
If "Yes," did the organization include with every solicitation an express statement that such contributions or
gifts were not tax deductible?
Organizations that may receive deductible contributions under section 170(c).
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods
and services provided to the payor?
If "Yes," did the organization notify the donor of the value of the goods or services provided?
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was
required to file Form 8282?
7d
If "Yes," indicate the number of Forms 8282 filed during the year
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?

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d
e
f
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the
sponsoring organization have excess business holdings at any time during the year?
9 Sponsoring organizations maintaining donor advised funds.
a Did the sponsoring organization make any taxable distributions under section 4966?
b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?
10 Section 501(c)(7) organizations. Enter:
10a
a Initiation fees and capital contributions included on Part VIII, line 12
10b
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

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Section 501(c)(12) organizations. Enter:
11a
a Gross income from members or shareholders
b Gross income from other sources (Do not net amounts due or paid to other sources
11b
against amounts due or received from them.)
12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12b
b If "Yes," enter the amount of tax-exempt interest received or accrued during the year
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which
the organization is licensed to issue qualified health plans
13b
13c
c Enter the amount of reserves on hand
11

mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m mm mm mm mm mm mm

14 a Did the organization receive any payments for indoor tanning services during the tax year?
b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O
JSA
4E1040 1.000

1c

2b
3a
3b

4a

X

5a
5b
5c

X
X

6a

X

6b

7a
7b

2:12:48 PM

V 14-6F

0197813

X
X

7c

X

7e
7f
7g
7h

X
X

8
9a
9b

12a

13a

X

14a
14b
Form

5429DM B99T 8/12/2015

No

990

(2014)

PAGE 7

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Page 6
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"

Form 990 (2014)

Part VI

mmmmmmmmmmmmmmmmmmmmmmmm

response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI
X

Section A. Governing Body and Management
1a Enter the number of voting members of the governing body at the end of the tax year

mmmmm

Yes

1a

No

7

If there are material differences in voting rights among members of the governing body, or if the governing

mmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mm
mmmmmm
mmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

7
1b
b Enter the number of voting members included in line 1a, above, who are independent
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with
any other officer, director, trustee, or key employee?
3
Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors, or trustees, or key employees to a management company or other person?
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
5
Did the organization become aware during the year of a significant diversion of the organization's assets?
6
Did the organization have members or stockholders?
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint
one or more members of the governing body?
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body?
8
Did the organization contemporaneously document the meetings held or written actions undertaken during
the year by the following:
a The governing body?
b Each committee with authority to act on behalf of the governing body?
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the organization's mailing address? If "Yes," provide the names and addresses in Schedule O

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmm

2

X

3
4
5
6

X
X
X
X

7a

X

7b

X

8a
8b

X
X
X

9

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

mmmmmmmmmmmmmmmmmmmmmmmmmm
mmm
m
mmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm

10 a Did the organization have local chapters, branches, or affiliates?
b If "Yes," did the organization have written policies and procedures governing the activities of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12 a Did the organization have a written conflict of interest policy? If "No," go to line 13
b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give
rise to conflicts?
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"
describe in Schedule O how this was done
13
Did the organization have a written whistleblower policy?
14
Did the organization have a written document retention and destruction policy?
15
Did the process for determining compensation of the following persons include a review and approval by
independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management official
b Other officers or key employees of the organization
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement
with a taxable entity during the year?
b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements?

Yes

No

X

10a
10b
11a

X

12a

X

12b

X

12c
13
14

X
X
X

mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

15a
15b

X
X

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

16a

X

mmmmmmmmmmmmmmmmmmmmmmmmm
I NONE

Section C. Disclosure

16b

17
18

List the states with which a copy of this Form 990 is required to be filed
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only)
available for public inspection. Indicate how you made these available. Check all that apply.
X Upon request
Own website
Another's website
Other (explain in Schedule O)

19

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and
financial statements available to the public during the tax year.
State the name, address, and telephone number of the person who possesses the organization's books and records:

20

SPORTS, OUTDOOR AND RECREATION 5223 DAVID EDWARDS DR SAN ANTONIO, TX 78233 210-493-2811
JSA

I

Form

990 (2014)

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0197813

PAGE 8

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Page 7
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and
Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII

Form 990 (2014)

Part VII

mmmmmmmmmmmmmmmmmmmmmm

Section A.

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the
organization's tax year.

%
%
%
%
%

List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of
compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.
List all of the organization's current key employees, if any. See instructions for definition of "key employee."
List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.
List all of the organization's former officers, key employees, and highest compensated employees who received more than
$100,000 of reportable compensation from the organization and any related organizations.
List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(C)
(A)

Name and Title

(do not check more than one
Average
hours per box, unless person is both an
week (list any officer and a director/trustee)
Former

12.00
10.00
5.00
1.00
3.00
1.00
3.00
1.00
3.00
1.00
3.00
1.00
3.00
1.00
40.00
0
40.00
0

Highest compensated
employee

PRESIDENT/TREASURER
(2) MARGARET M HARTMAN
SECRETARY
(3) JOE MCKINNEY
DIRECTOR
(4) CHRISTINE NAJIM RAY
DIRECTOR
(5) DR MARIAN SOKOL
DIRECTOR
(6) BUCKNER FANNING, PH D
DIRECTOR
(7) XAVIER URRUTIA
DIRECTOR
(8) STEVE RICHARDS
GENERAL MANAGER (1/1 - 9/30)
(9) GWENDOLYN RINKENBERGER
CONTROLLER

Key employee

line)

Officer

below dotted

Institutional trustee

related
organizations

Individual trustee
or director

hours for

(1) GORDON V HARTMAN

Position

(B)

(D)
(E)
Reportable
Reportable
compensation
compensation from
from
related
the
organizations
organization
(W-2/1099-MISC)
(W-2/1099-MISC)

(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations

X

X

0

0

0

X

X

0

0

0

X

0

0

0

X

0

0

0

X

0

0

0

X

0

0

0

X

0

0

0

X

83,700.

0

0

X

97,900.

0

0

(10)
(11)
(12)
(13)
(14)
Form

JSA

990

(2014)

4E1041 1.000

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0197813

PAGE 9

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

Form 990 (2014)

Part VII

Page

8

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title

(B)

(C)

Average

Position
(do not check more than one
box, unless person is both an
officer and a director/trustee)

hours per
week (list any
hours for

Former

Highest compensated
employee

Key employee

Officer

line)

Institutional trustee

below dotted

Individual trustee
or director

related
organizations

(D)
(E)
Reportable
Reportable
compensation
compensation from
from
related
the
organizations
organization
(W-2/1099-MISC)
(W-2/1099-MISC)

m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I
m m m m m m m m m m m m m m m m m m m m m m m m m m m m II
I

(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations

1b
c
d
2

181,600.
Sub-total
0
Total from continuation sheets to Part VII, Section A
181,600.
Total (add lines 1b and 1c)
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of
reportable compensation from the organization
0

0
0
0

0
0
0

3

Did the organization list any former officer, director, or trustee, key employee, or highest compensated
employee on line 1a? If "Yes," complete Schedule J for such individual

mmmmmmmmmmmmmmmmmmmmmmmmmm

3

X

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such
individual

4

X

Yes No

4

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual
for services rendered to the organization? If “Yes,” complete Schedule J for such person
5
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of
compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax
year.
5

(A)
Name and business address

(B)
Description of services

X

(C)
Compensation

THE PRESIDIO GROUP

2

Total number of independent contractors (including but not limited to those listed above) who received
more than $100,000 in compensation from the organization
0

I

JSA
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5429DM B99T 8/12/2015

2:12:48 PM

V 14-6F

Form

0197813

990 (2014)
PAGE 10

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
Statement of Revenue

Form 990 (2014)

Part VIII

Check if Schedule O contains a response or note to any line in this Part VIII

Contributions, Gifts, Grants
Program Service Revenue and Other Similar Amounts

(A)
Total revenue

mmmmmmmm
mmmmmmmmmm
mmmmmmmmm
mmmmmmmm
mm
m
mmmmmmmmmmmmmmmmmmI

Federated campaigns

1a

b

Membership dues

1b

c

Fundraising events

1c

d

Related organizations

1d

e

Government grants (contributions)

1e

f

All other contributions, gifts, grants,

1a

g
h

Page

mmmmmmmmmmmmmmmmmmmmmmmm
(B)
Related or
exempt
function
revenue

(C)
Unrelated
business
revenue

9

X

(D)
Revenue
excluded from tax
under sections
512-514

267,573.

1f

and similar amounts not included above

26-1219640

1,205,886.
24,559.

Noncash contributions included in lines 1a-1f: $

Total. Add lines 1a-1f

1,473,459.

Business Code

TOYOTA FIELD TICKET SALES

713990

2,192,746.

b

ADMISSIONS

713990

671,991.

671,991.

c

FIELD RENTAL

713990

386,271.

360,436.

25,835.

d

EVENT PARKING & ANCILLIARY

713990

109,484.

53,804.

55,680.

e

SERVICE REVENUE

100,654.

100,654.

f
g

All other program service revenue
Total. Add lines 2a-2f

33,138.

22,157.

2a

3

m m m m m m mm mm mm mm mm m m m m m m m I
mmmmmmmmmmmmmmmmI
m m m m m m m m m m m m m m m m m m m m m m m mm II
mmmmmmmm
mmm
mm mmmmmmmmmmmmmm
I

Investment

713990

income

(including

dividends,

10,981.

3,494,284.

interest,

and other similar amounts)
4
5

Income from investment of tax-exempt bond proceeds
Royalties
(i) Real
(ii) Personal

6a

Gross rents

939.

939.

0
0

369,296.

b

Less: rental expenses

c
d

Rental income or (loss)

7a

2,192,746.

369,296.

Net rental income or (loss)

(i) Securities

Gross amount from sales of

369,296.

369,296.

(ii) Other

assets other than inventory
b

mmmm
m m mm mm mm mm mm m m m m m m m m m m m m m m m

Less: cost or other basis
and sales expenses

Other Revenue

c
d
8a

Gain or (loss)
Net gain or (loss)

Gross income from fundraising
events (not including $

I

0

ATCH 1

267,573.

mmmmmmmmmmm
m m m m m m m m m m mATCH
m m m m m2m I
mmmmmmmmmmm
mmmmmmmmmm mmmmmmm
I
mmmmmmmmm
m m ATCH
m m m m m 3m m m m m m m m m m
I

of contributions reported on line 1c).

a

199,086.

Less: direct expenses
b
Net income or (loss) from fundraising events

90,178.

See Part IV, line 18
b
c
9a
b
c
10a
b
c

Gross income from gaming activities.
See Part IV, line 19

108,908.

a

Less: direct expenses
b
Net income or (loss) from gaming activities
Gross
sales
of
inventory,
returns and allowances

108,908.

0

less

212,962.

a

99,912.
Less: cost of goods sold
b
Net income or (loss) from sales of inventory
Miscellaneous Revenue
Business Code

113,049.

113,049.

SUB-CONTRACTOR REVENUE

900099

28,850.

b

DEPOSIT

900099

3,047.

3,047.

c

PAYROLL TAX REFUND

900099

735.

735.

All other revenue

900099

25.

25.

11a

d
e
12

m m m m mm mm mm mm mm mm mm mm mm m m m m m m m
m m m m m m m m m m m m m II

Total. Add lines 11a-11d
Total revenue. See instructions

3,847.

32,657.
5,592,592.

1,322,091.

2,289,089.

507,953.
Form

JSA
4E1051 1.000

5429DM B99T 8/12/2015

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2:12:48 PM

V 14-6F

0197813

990

(2014)

PAGE 11

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
Part IX Statement of Functional Expenses

Form 990 (2014)

26-1219640

Page

10

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX

mmmmmmmmmmmmmmmmmmmmmmmm

Do not include amounts reported on lines 6b, 7b,
8b, 9b, and 10b of Part VIII.

(A)
Total expenses

mmmm
mmmmmmmmm

(B)
Program service
expenses

(C)
Management and
general expenses

(D)
Fundraising
expenses

1 Grants and other assistance to domestic organizations

50,000.

and domestic governments. See Part IV, line 21

2 Grants and other assistance
individuals. See Part IV, line 22

to

50,000.

domestic

0

3 Grants and other assistance to foreign
organizations, foreign governments, and foreign
individuals. See Part IV, lines 15 and 16

mmmmm
mmmmmmmmm
mmmmmmmmmm

0
0

4 Benefits paid to or for members

5 Compensation of current officers, directors,
trustees, and key employees

181,600.

143,401.

38,199.

0
1,066,768.

842,377.

224,391.

0
34,238.
127,512.

27,036.
100,690.

7,202.
26,822.

569.
35,994.

52,480.
73,447.

87,146.
138,035.
207,405.

49,333.
10,674.
89,031.

741,100.
20,577.

10,133.
611.

6 Compensation not included above, to disqualified

mmmmmm
mmmmmmmmmmmm

persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B)

7 Other salaries and wages

8 Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)

mmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
m
mmmmmmmmm
mmmmmm
m m m m m mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmm

9 Other employee benefits
10

Payroll taxes

Fees for services (non-employees):
a Management

11

b Legal

0
53,049.
109,441.
0
0
0

c Accounting
d Lobbying

e Professional fundraising services. See Part IV, line 17
f Investment management fees
g Other.

(If line 11g amount exceeds 10% of line 25, column

136,479.
148,709.
296,436.
0
0
751,233.
21,188.

(A) amount, list line 11g expenses on Schedule O.)

12

Advertising and promotion

13

Office expenses

14

Information technology

15

Royalties

16

Occupancy

17

Travel

18

Payments of travel or entertainment expenses
for any federal, state, or local public officials

19

Conferences, conventions, and meetings

20

Interest

21

Payments to affiliates

22

Depreciation, depletion, and amortization

23

Insurance

24

Other

mmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmm
mmmmmmmmmmmmmmmmmmm

expenses.

Itemize

expenses

not

0
0
356,533.
0
2,332,448.
168,534.

2,262,475.
168,534.

1,800,000.
148,019.
171,123.
25,693.
37,306.
8,016,309.

1,800,000.
148,019.
171,123.
10,083.
30,055.
6,984,619.

356,533.
69,973.

covered

above (List miscellaneous expenses in line 24e. If
line 24e amount exceeds 10% of line 25, column
(A) amount, list line 24e expenses on Schedule O.)

a SPORTS

PROGRAM EXPENSES
EXPENSES
c OTHER PROGRAM EXPENSES
d MEMBERSHIP, LICENSES AND FEE
b EVENT

e All other expenses
25 Total functional expenses. Add lines 1 through 24e
26 Joint costs. Complete this line only if the
organization reported in column (B) joint costs
from a combined educational campaign and
fundraising solicitation. Check here
if
following SOP 98-2 (ASC 958-720)

m Im m m m m m

0

JSA
4E1052 1.000

5429DM B99T 8/12/2015

15,610.
7,251.
1,031,690.

Form

2:12:48 PM

V 14-6F

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990

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PAGE 12

 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

Form 990 (2014)

Net Assets or Fund Balances

Liabilities

Assets

Part X

Page

Balance Sheet
Check if Schedule O contains a response or note to any line in this Part X

mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmm

1
2
3
4
5

Cash - non-interest-bearing
Savings and temporary cash investments
Pledges and grants receivable, net
Accounts receivable, net
Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees.
Complete Part II of Schedule L

6

Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers
and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary
organizations (see instructions). Complete Part II of Schedule L

27
28
29

m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm
m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

(A)
Beginning of year

(B)
End of year

1,417,560.
0
264,507.
651,763.

1
2
3
4

498,717.
0
512,540.
584,959.

0 5

0

0
0
25,306.
0

6
7
8
9

0
0
16,850.
43,059.

mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmm

36,411,687. 10c
0 11
0 12
0 13
0 14
7,800. 15
38,778,623. 16
147,281. 17
0 18
339,104. 19
0 20
0 21

34,229,548.
0
0
0
0
101,757.
35,987,430.
327,988.
0
264,857.
0
0

mmmmmmmmmmmmmm
mmmmmmm
mmmmmmmmm

1,017,500. 22
0 23
0 24

60,991.
0
0

20,000,000. 25
21,503,885. 26

19,921,701.
20,575,537.

17,212,927. 27
61,811. 28
0 29

14,960,801.
451,092.
0

m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
I
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
I
mmmmmmmmmmmmmmmm
mmmmmmmm
mmmm
m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Unrestricted net assets
Temporarily restricted net assets
Permanently restricted net assets

Organizations that do not follow SFAS 117 (ASC 958), check here
complete lines 30 through 34.

30
31
32
33
34

mmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmm

Notes and loans receivable, net
Inventories for sale or use
Prepaid expenses and deferred charges
Land, buildings, and equipment: cost or
43,356,869.
10a
other basis. Complete Part VI of Schedule D
9,127,321.
10b
b Less: accumulated depreciation
11 Investments - publicly traded securities
12 Investments - other securities. See Part IV, line 11
13 Investments - program-related. See Part IV, line 11
14 Intangible assets
15 Other assets. See Part IV, line 11
16 Total assets. Add lines 1 through 15 (must equal line 34)
17 Accounts payable and accrued expenses
18 Grants payable
19 Deferred revenue
20 Tax-exempt bond liabilities
21 Escrow or custodial account liability. Complete Part IV of Schedule D
22 Loans and other payables to current and former officers, directors,
trustees, key employees, highest compensated employees, and
disqualified persons. Complete Part II of Schedule L
23 Secured mortgages and notes payable to unrelated third parties
24 Unsecured notes and loans payable to unrelated third parties
25 Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X
of Schedule D
26 Total liabilities. Add lines 17 through 25
X and
Organizations that follow SFAS 117 (ASC 958), check here
complete lines 27 through 29, and lines 33 and 34.
7
8
9
10 a

11

Capital stock or trust principal, or current funds
Paid-in or capital surplus, or land, building, or equipment fund
Retained earnings, endowment, accumulated income, or other funds
Total net assets or fund balances
Total liabilities and net assets/fund balances

and

30
31
32
17,274,738. 33
38,778,623. 34

15,411,893.
35,987,430.
Form 990 (2014)

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Form 990 (2014)

Part XI
1
2
3
4
5
6
7
8
9
10

Page

m m m m m m m m m m m m m m 5,592,592.
mmmmm
mmmmmmmmmmmmmmmmmmmmmmm
8,016,309.
mmmmmmmmmmmmmmmmmmmmmmm
-2,423,717.
mmmmmmmmmmmmmmmmmmmmmmmmmm
17,274,738.
mmmmm
0
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
560,872.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0
mmmmmmmmmmmmmmmm
15,411,893.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m

Total revenue (must equal Part VIII, column (A), line 12)
Total expenses (must equal Part IX, column (A), line 25)
Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments
Other changes in net assets or fund balances (explain in Schedule O)
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line
33, column (B))

Part XII

12

Reconciliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI

1
2
3
4
5
6
7
8
9

10

Yes

X Accrual
Accounting method used to prepare the Form 990:
Cash
Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2 a Were the organization's financial statements compiled or reviewed by an independent accountant?
If "Yes," check a box below to indicate whether the financial statements for the year were compiled or
reviewed on a separate basis, consolidated basis, or both:

No

1

Separate basis

Consolidated basis

mmmmmm

2a

mmmmmmmmmmmmmm

2b

Both consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant?
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a
separate basis, consolidated basis, or both:

X Separate basis

Consolidated basis

X

X

Both consolidated and separate basis

c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight
of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in
Schedule O.
3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in
the Single Audit Act and OMB Circular A-133?
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

2c

X

3a

X

3b
Form

990

(2014)

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 Public Charity Status and Public Support

SCHEDULE A
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Name of the organization

OMB No. 1545-0047

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

I

I

Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

À¾µ¸
Open to Public
Inspection

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
Part I
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the
hospital's name, city, and state:
5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7 X An organization that normally receives a substantial part of its support from a governmental unit or from the general public
described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
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. See section 509(a)(2). (Complete Part III.)
10
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
11
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of
one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check
the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving
the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting
organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having
control or management of the supporting organization vested in the same persons that control or manage the supported
organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with,
its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s)
that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness
requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III
functionally integrated, or Type III non-functionally integrated supporting organization.
f Enter the number of supported organizations
g Provide the following information about the supported organization(s).

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

(i) Name of supported organization

(ii) EIN

(iii) Type of organization
(described on lines 1-9
above or IRC section
(see instructions))

(iv) Is the organization
listed in your governing
document?

Yes

(v) Amount of monetary
support (see
instructions)

(vi) Amount of
other support (see
instructions)

No

(A)
(B)
(C)
(D)
(E)

Total
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
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Schedule A (Form 990 or 990-EZ) 2014

Page

2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
1

2

3

I

Gifts,
grants,
contributions,
and
membership fees received. (Do not
include any "unusual grants.")

mmmmmm

4,370,295.

(b) 2011

3,338,056.

(c) 2012

(d) 2013

972,346.

(e) 2014

2,943,480.

1,473,459.

(f) Total

13,097,636.

Tax
revenues
levied
for
the
organization's benefit and either paid
to or expended on its behalf

mmmmmmm

0

The value of services or facilities
furnished by a governmental unit to the
organization without charge

mmmmmmm
mmmmmmm

4

Total. Add lines 1 through 3

5

The portion of total contributions by
each
person
(other
than
a
governmental
unit
or
publicly
supported organization) included on
line 1 that exceeds 2% of the amount
shown on line 11, column (f)
Public support. Subtract line 5 from line 4.

6

(a) 2010

0
4,370,295.

3,338,056.

972,346.

2,943,480.

1,473,459.

mmmmmmm

13,097,636.

3,221,667.
9,875,969.

Section B. Total Support

m m m m m m m m mIm

Calendar year (or fiscal year beginning in)
7
8

Amounts from line 4
Gross income from interest, dividends,
payments received on securities loans,
rents, royalties and income from similar
sources

mmmmmmmmmmmmmmmmm

9

10

(a) 2010

(b) 2011

(c) 2012

(d) 2013

(e) 2014

(f) Total

4,370,295.

3,338,056.

972,346.

2,943,480.

1,473,459.

13,097,636.

55,165.

157,044.

154,976.

224,587.

370,235.

962,007.

Net income from unrelated business
activities, whether or not the business
is regularly carried on

mmmmmmmmmm

Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.) ATCH 1

mmmmmmmmmmm
mm

0

10,355.

13,707.

17,464.

88,508.

32,657.

162,691.

mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
Section C. Computation of Public Support Percentage
69.44
mmmmmmmm
71.83
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm I X
mmmmmmmmmmmmmmm I
11
12
13

14,222,334.

Total support. Add lines 7 through 10

12

Gross receipts from related activities, etc. (see instructions)

6,600,020.

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here

14
14 Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f))
15
15 Public support percentage from 2013 Schedule A, Part II, line 14
16a 33 1/3 % support test - 2014. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check
this box and stop here. The organization qualifies as a publicly supported organization
b 33 1/3 % support test - 2013. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3 % or more,
check this box and stop here. The organization qualifies as a publicly supported organization
17a 10%-facts-and-circumstances test - 2014. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is
10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in
Part VI how the organization meets the "facts-and-circumstances” test. The organization qualifies as a publicly supported
organization
b 10%-facts-and-circumstances test - 2013. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions

%
%

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I

Schedule A (Form 990 or 990-EZ) 2014

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Schedule A (Form 990 or 990-EZ) 2014

Page

3

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II.
If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Part III

Calendar year (or fiscal year beginning in)
1

I

(a) 2010

(b) 2011

(c) 2012

(d) 2013

(e) 2014

(f) Total

(a) 2010

(b) 2011

(c) 2012

(d) 2013

(e) 2014

(f) Total

Gifts, grants, contributions, and membership fees
received. (Do not include any "unusual grants.")

2

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

3

mmmmmm
m

Gross receipts from activities that are not an
unrelated trade or business under section 513

4

Tax

revenues

levied

for

the

organization's benefit and either paid
5

to or expended on its behalf

mmmmmmm

The

or

value

of

services

facilities

furnished by a governmental unit to the
organization without charge
6

Total. Add lines 1 through 5

mmmmmmm
mmmmmmm
mmmm

7 a Amounts included on lines 1, 2, and 3
received from disqualified persons
b Amounts included on lines 2 and 3

received
from
other than
disqualified
persons that exceed the greater of $5,000
or 1% of the amount on line 13 for the year

mmmmmmmmmmm
mmmmmmmmmmmmmmmmm
Section B. Total Support
m m m m m m m m m m Im
8

c Add lines 7a and 7b
Public support (Subtract line 7c from

line 6.)

Calendar year (or fiscal year beginning in)

9 Amounts from line 6
10 a Gross income from interest, dividends,
payments received on securities loans,
rents, royalties and income from similar
sources

mmmmmmmmmmmmmmmmm

b Unrelated business taxable income (less

section 511

taxes) from businesses

mmmmmm
mmmmmmmmm

acquired after June 30, 1975
c Add lines 10a and 10b
11

Net income from unrelated business
activities not included in line 10b,
whether or not the business is regularly
carried on
Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.)

mmmmmmmmmmmmmmm

12

mmmmmmmmmmm
mmmmmmmmmmmmmmmm

13

Total support. (Add lines 9, 10c, 11,

14

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

and 12.)

organization, check this box and stop here

m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI
m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Section C. Computation of Public Support Percentage
15

Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f))

15

16

Public support percentage from 2013 Schedule A, Part III, line 15

16

Section D. Computation of Investment Income Percentage

mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm

17

Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f))

17

18

Investment income percentage from 2013 Schedule A, Part III, line 17

18

%
%

19 a 33 1/3 % support tests - 2014. If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line

17 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization
b 33 1/3 % support tests - 2013. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and
20

line 18 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions

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%
%

I
I
I

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Page 4
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A
and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete
Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes No
Schedule A (Form 990 or 990-EZ) 2014

Part IV

1

2

3a
b

c
4a
b

c

5a

b
c
6

7

8
9a

b
c
10 a

b

Are all of the organization’s supported organizations listed by name in the organization’s governing
documents? If "No," describe in Part VI how the supported organizations are designated. If designated by
class or purpose, describe the designation. If historic and continuing relationship, explain.

1

Did the organization have any supported organization that does not have an IRS determination of status
under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).

2

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer
(b) and (c) below.
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the
organization made the determination.

3a

3b

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)
(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
Was any supported organization not organized in the United States ("foreign supported organization")? If
"Yes" and if you checked 11a or 11b in Part I, answer (b) and (c) below.
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If "Yes," describe in Part VI how the organization had such control and discretion
despite being controlled or supervised by or in connection with its supported organizations.

4b

Did the organization support any foreign supported organization that does not have an IRS determination
under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used
to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B)
purposes.

4c

Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,"
answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN
numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action,
(iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action
was accomplished (such as by amendment to the organizing document).

5a

Type I or Type II only. Was any added or substituted supported organization part of a class already
designated in the organization's organizing document?
Substitutions only. Was the substitution the result of an event beyond the organization's control?
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class
benefited by one or more of its supported organizations; or (c) other supporting organizations that also
support or benefit one or more of the filing organization’s supported organizations? If "Yes," provide detail in
Part VI.

3c
4a

5b
5c

6

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial
contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent
controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990).

7

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If "Yes," complete Part I of Schedule L (Form 990).

8

Was the organization controlled directly or indirectly at any time during the tax year by one or more
disqualified persons as defined in section 4946 (other than foundation managers and organizations described
in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI.

9a

Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which
the supporting organization had an interest? If "Yes," provide detail in Part VI.

9b

Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI.
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f)
(regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting
organizations)? If "Yes," answer (b) below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.)

10b

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Schedule A (Form 990 or 990-EZ) 2014

Part IV

Page

5

Supporting Organizations (continued)
Yes No

11

Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c)
below, the governing body of a supported organization?
b A family member of a person described in (a) above?
c A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11a
11b
11c

Section B. Type I Supporting Organizations
Yes No
1

2

Did the directors, trustees, or membership of one or more supported organizations have the power to
regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the
tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or
controlled the organization’s activities. If the organization had more than one supported organization,
describe how the powers to appoint and/or remove directors or trustees were allocated among the supported
organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

1

Did the organization operate for the benefit of any supported organization other than the supported
organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part
VI how providing such benefit carried out the purposes of the supported organization(s) that operated,
supervised, or controlled the supporting organization.

2

Section C. Type II Supporting Organizations
Yes No
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors
or trustees of each of the organization’s supported organization(s)? If "No," describe in Part VI how control
or management of the supporting organization was vested in the same persons that controlled or managed
the supported organization(s).

1

1

Section D. All Type III Supporting Organizations
Yes No

1

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior
tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of
the organization’s governing documents in effect on the date of notification, to the extent not previously
provided?

1

2

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).

2

3

By reason of the relationship described in (2), did the organization’s supported organizations have a
significant voice in the organization’s investment policies and in directing the use of the organization’s
income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s
supported organizations played in this regard.

3

Section E. Type III Functionally-Integrated Supporting Organizations
1
a
b
c
2

3

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
The organization satisfied the Activities Test. Complete line 2 below.
The organization is the parent of each of its supported organizations. Complete line 3 below.
The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).

Yes No

Activities Test. Answer (a) and (b) below.
a Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of
the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify
those supported organizations and explain how these activities directly furthered their exempt purposes,
how the organization was responsive to those supported organizations, and how the organization determined
that these activities constituted substantially all of its activities.

2a

b Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more
of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the
reasons for the organization’s position that its supported organization(s) would have engaged in these
activities but for the organization’s involvement.

2b

Parent of Supported Organizations. Answer (a) and (b) below.
a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or
trustees of each of the supported organizations? Provide details in Part VI.

3a

b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each
of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

3b

Schedule A (Form 990 or 990-EZ) 2014

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Schedule A (Form 990 or 990-EZ) 2014

Part V

Page

6

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All
other Type III non-functionally integrated supporting organizations must complete Sections A through E.
(B) Current Year
Section A - Adjusted Net Income
(A) Prior Year
(optional)
1 Net short-term capital gain
1
2 Recoveries of prior-year distributions
2
3 Other gross income (see instructions)
3
4 Add lines 1 through 3
4
5 Depreciation and depletion
5
6 Portion of operating expenses paid or incurred for production or
collection of gross income or for management, conservation, or
maintenance of property held for production of income (see instructions)
7 Other expenses (see instructions)
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)

6
7
8

Section B - Minimum Asset Amount

(A) Prior Year

1 Aggregate fair market value of all non-exempt-use assets (see
instructions for short tax year or assets held for part of year):
a Average monthly value of securities
b Average monthly cash balances
c Fair market value of other non-exempt-use assets
d Total (add lines 1a, 1b, and 1c)
e Discount claimed for blockage or other
factors (explain in detail in Part VI):
2 Acquisition indebtedness applicable to non-exempt-use assets
3 Subtract line 2 from line 1d
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount,
see instructions).
5 Net value of non-exempt-use assets (subtract line 4 from line 3)
6 Multiply line 5 by .035
7 Recoveries of prior-year distributions
8 Minimum Asset Amount (add line 7 to line 6)

(B) Current Year
(optional)

1a
1b
1c
1d

2
3
4
5
6
7
8

Current Year

Section C - Distributable Amount

Adjusted net income for prior year (from Section A, line 8, Column A)
1
Enter 85% of line 1
2
Minimum asset amount for prior year (from Section B, line 8, Column A)
3
Enter greater of line 2 or line 3
4
Income tax imposed in prior year
5
6 Distributable Amount. Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions)
6
7
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see
instructions).
1
2
3
4
5

Schedule A (Form 990 or 990-EZ) 2014

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Schedule A (Form 990 or 990-EZ) 2014

Part V

Page

Section D - Distributions
1
2
3
4
5
6
7
8
9
10

Current Year

Amounts paid to supported organizations to accomplish exempt purposes
Amounts paid to perform activity that directly furthers exempt purposes of supported
organizations, in excess of income from activity
Administrative expenses paid to accomplish exempt purposes of supported organizations
Amounts paid to acquire exempt-use assets
Qualified set-aside amounts (prior IRS approval required)
Other distributions (describe in Part VI). See instructions.
Total annual distributions. Add lines 1 through 6.
Distributions to attentive supported organizations to which the organization is responsive
(provide details in Part VI). See instructions.
Distributable amount for 2014 from Section C, line 6
Line 8 amount divided by Line 9 amount
(i)
Excess Distributions

Section E - Distribution Allocations (see instructions)
1
2

7

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

(ii)
Underdistributions
Pre-2014

(iii)
Distributable
Amount for 2014

Distributable amount for 2014 from Section C, line 6
Underdistributions, if any, for years prior to 2014
(reasonable cause required-see instructions)
Excess distributions carryover, if any, to 2014:

3
a
b
c
d
e
f
g
h
i
j
4
a
b
c
5

6

7
8
a
b
c
d
e

mmmmmmmm

From 2013
Total of lines 3a through e
Applied to underdistributions of prior years
Applied to 2014 distributable amount
Carryover from 2009 not applied (see instructions)
Remainder. Subtract lines 3g, 3h, and 3i from 3f.
Distributions for 2014 from Section
D, line 7:
$
Applied to underdistributions of prior years
Applied to 2014 distributable amount
Remainder. Subtract lines 4a and 4b from 4.
Remaining underdistributions for years prior to 2014, if
any. Subtract lines 3g and 4a from line 2 (if amount
greater than zero, see instructions).
Remaining underdistributions for 2014. Subtract lines 3h
and 4b from line 1 (if amount greater than zero, see
instructions).
Excess distributions carryover to 2015. Add lines 3j
and 4c.
Breakdown of line 7:

Excess from 2013
Excess from 2014

mmmmmmmm
mmmmmmmm
Schedule A (Form 990 or 990-EZ) 2014

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Schedule A (Form 990 or 990-EZ) 2014

Part VI

Page

8

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b;
and Part III, line 12. Also complete this part for any additional information. (See instructions).

ATTACHMENT 1
SCHEDULE A, PART II - OTHER INCOME
DESCRIPTION

2010

2011

2012

2013

2014

TOTAL

MISCELLANEOUS

10,355.

13,707.

17,464.

88,508.

32,657.

162,691.

TOTALS

10,355.

13,707.

17,464.

88,508.

32,657.

162,691.

Schedule A (Form 990 or 990-EZ) 2014

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PAGE 22

 Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0047

Schedule of Contributors

I

I

Attach to Form 990, Form 990-EZ, or Form 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

Name of the organization

À¾µ¸

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Organization type (check one):
Filers of:

Section:

Form 990 or 990-EZ

X

501(c)( 3

) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation
527 political organization
Form 990-PF

501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation
501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See
instructions.
General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000
or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a
contributor's total contributions.
Special Rules

X

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33 1/3 % support test of the
regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line
13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1)
$5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one
contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific,
literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one
contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such
contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received
during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the
General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions
totaling $5,000 or more during the year
$

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its
Form 990-PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF.

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

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 Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Name of organization

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

Employer identification number

26-1219640
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

1

$

75,000.

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

2

$

125,000.

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

3

$

109,455.

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

4

$

49,455.

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

5

$

49,455.

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4

(c)
Total contributions

6

$

114,455.

(d)
Type of contribution
Person
Payroll
Noncash

X

(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

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 Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Name of organization

Page

3

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640
Part II
(a) No.
from
Part I

Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(b)
Description of noncash property given

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

(c)
FMV (or estimate)
(see instructions)

(d)
Date received

$
(a) No.
from
Part I

(b)
Description of noncash property given

$
(a) No.
from
Part I

(b)
Description of noncash property given

$
(a) No.
from
Part I

(b)
Description of noncash property given

$
(a) No.
from
Part I

(b)
Description of noncash property given

$
(a) No.
from
Part I

(b)
Description of noncash property given

$
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

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 Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Name of organization

Part III

Page

4

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the
following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $
Use duplicate copies of Part III if additional space is needed.

I

(a) No.
from
Part I

(b) Purpose of gift

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

(a) No.
from
Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP + 4

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

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PAGE 26

 SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Name of the organization

OMB No. 1545-0047

Supplemental Financial Statements

I

I

Complete if the organization answered "Yes" to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.

À¾µ¸

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

Open to Public
Inspection

I

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Part I
Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds

mmmmmmmmmmm
mm
mmmmmmmmmm

(b) Funds and other accounts

Total number at end of year
Aggregate value of contributions to (during year)
Aggregate value of grants from (during year)
Aggregate value at end of year
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization’s property, subject to the organization’s exclusive legal control?
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used
only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring impermissible private benefit?

1
2
3
4
5
6

Part II

mmmmmmmmmmm

Yes

No

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Yes

No

Conservation Easements.
Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

6

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of a historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
Held at the End of the Tax Year
easement on the last day of the tax year.
2a
Total number of conservation easements
2b
Total acreage restricted by conservation easements
2c
Number of conservation easements on a certified historic structure included in (a)
Number of conservation easements included in (c) acquired after 8/17/06, and not on a
2d
historic structure listed in the National Register
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year
Number of states where property subject to conservation easement is located
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds?
Yes
No
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year

7

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year

8

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)?
Yes
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the
organization’s accounting for conservation easements.

1

2
a
b
c
d
3

mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmm
mmmmm
mmmmmmmmmmmmmmmmmmmmmmmm

I

4
5

I
I

9

$

Part III
1a
b

2
a
b

I
mmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

No

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered “Yes” to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide the following amounts relating to these items:
(i) Revenue included in Form 990, Part VIII, line 1
$
(ii) Assets included in Form 990, Part X
$
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
Revenue included in Form 990, Part VIII, line 1
$
Assets included in Form 990, Part X
$

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m II

m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm II

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule D (Form 990) 2014

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Schedule D (Form 990) 2014

Part III

Page

2

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its
collection items (check all that apply):
a
Public exhibition
d
Loan or exchange programs
b
Scholarly research
e
Other
c
Preservation for future generations
4
Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part
XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization's collection?
Yes
No
3

mmmmmm

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9,
or reported an amount on Form 990, Part X, line 21.

1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X?
b If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance
1c
d Additions during the year
1d
e Distributions during the year
1e
f Ending balance
1f
2 a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Yes

No

Yes

No

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Part V

mmmmmmmmm
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a) Current year

mmmm
mmmmmmmmmmm
mmmmmmmmmmmmm
mmmmmm
mmmmmmmmmmm
mmmmm
mmmmmmmm

(b) Prior year

(c) Two years back

(d) Three years back

1 a Beginning of year balance
b Contributions
c Net investment earnings, gains,
and losses
d Grants or scholarships
e Other expenditures for facilities
and programs
f Administrative expenses
g End of year balance
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a Board designated or quasi-endowment
%
b Permanent endowment
%
c Temporarily restricted endowment
%
The percentages in lines 2a, 2b, and 2c should equal 100%.
3 a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
(i) unrelated organizations
(ii) related organizations
b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R?
4
Describe in Part XIII the intended uses of the organization's endowment funds.

I

I

I

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm

Part VI

Yes

No

3a(i)
3a(ii)
3b

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property

mmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm

(a) Cost or other basis

(b) Cost or other basis

(c) Accumulated

(investment)

(other)

depreciation

Land
1,519,268.
Buildings
15,262,949.
18,310,489.
3,692,307.
Leasehold improvements
Equipment
47,190.
7,940,762.
5,283,619.
Other
15,965.
260,246.
151,395.
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)
1a
b
c
d
e

(e) Four years back

m m m m m mI

(d) Book value

1,519,268.
29,881,131.
2,704,333.
124,816.
34,229,548.
Schedule D (Form 990) 2014

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Schedule D (Form 990) 2014

Part VII

Page

(a) Description of security or category
(including name of security)

(b) Book value

mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmm

(1) Financial derivatives
(2) Closely-held equity interests
(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

(c) Method of valuation:
Cost or end-of-year market value

I

Investments - Program Related.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment

(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.)

Part IX

(c) Method of valuation:
Cost or end-of-year market value

I

Other Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.)

Part X

(b) Book value

mmmmmmmmmmmmmmmmmmmmmmmmmm I

Other Liabilities.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X,
line 25.
(a) Description of liability

1.

3

Investments - Other Securities.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(b) Book value

(1) Federal income taxes
(2) LINE OF CREDIT, BROADWAY BANK
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.)

19,921,701.

I

19,921,701.

2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
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Schedule D (Form 990) 2014

Part XI
1
2
a
b
c
d
e
3
4
a
b
c
5

mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Total revenue, gains, and other support per audited financial statements
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
Net unrealized gains (losses) on investments
Donated services and use of facilities
Recoveries of prior year grants
Other (Describe in Part XIII.)
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIII.)
Add lines 4a and 4b
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)

a
b
c
d
e
3
4
a
b
c
5

1

5,542,592.

2e
3

5,542,592.

4c
5

50,000.
5,592,592.

4a
4b

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.

mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmm
50,000.
mmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Total expenses and losses per audited financial statements
Amounts included on line 1 but not on Form 990, Part IX, line 25:
Donated services and use of facilities
Prior year adjustments
Other losses
Other (Describe in Part XIII.)
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIII.)
Add lines 4a and 4b
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)

Part XIII

4

2a
2b
2c
2d

mmmmmmm
50,000.
mmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Part XII
1
2

Page

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.

1

7,966,309.

2e
3

7,966,309.

4c
5

50,000.
8,016,309.

2a
2b
2c
2d

4a
4b

Supplemental Information.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line
2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

SEE PAGE 5

Schedule D (Form 990) 2014

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Supplemental Information (continued)

Schedule D (Form 990) 2014

Part XIII

26-1219640

Page

5

FORM 990, SCHEDULE D, PART X, LINE 2
SOAR HAS BEEN GRANTED EXEMPTION BY THE INTERNAL REVENUE SERVICE (IRS)
FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE
CODE.

THE IRS HAS ALSO DETERMINED THAT SOAR IS NOT A PRIVATE

FOUNDATION.

SOAR'S MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS
AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY RELATED LIABILITY.

FOR THE

YEARS ENDED DECEMBER 31, 2014, SOAR DID NOT RECOGNIZE ANY RELATED
INTEREST OR PENALTIES.

FISCAL TAX YEARS 2012-2014 REMAIN OPEN TO EXAMINATION BY THE TAXING
JURISDICTIONS TO WHICH SOAR IS SUBJECT AND THESE PERIOD HAVE NOT BEEN
EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS.

FORM 990, SCHEDULE D, PART XI, LINE 4B
GRANT TO MONARCH ACADEMY ORIGINALLY INCLUDED AS SPECIAL EVENT EXPENSE
50,000

FORM 990, SCHEDULE D, PART XII, LINE 4B
GRANT TO MONARCH ACADEMY ORIGINALLY INCLUDED AS SPECIAL EVENT EXPENSE
50,000

Schedule D (Form 990) 2014

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PAGE 31

 Supplemental Information Regarding Fundraising or Gaming Activities
SCHEDULE G

À¾µ¸

Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the
organization entered more than $15,000 on Form 990-EZ, line 6a.

(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Name of the organization

OMB No. 1545-0047

I

I

Attach to Form 990 or Form 990-EZ.

Open to Public

Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

Inspection

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Part I
Form 990-EZ filers are not required to complete this part.
1
a
b
c
d

Indicate whether the organization raised funds through any
Mail solicitations
e
Internet and email solicitations
f
Phone solicitations
g
In-person solicitations

of the following activities. Check all that apply.
Solicitation of non-government grants
Solicitation of government grants
Special fundraising events

2 a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
Yes
No
b If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be
compensated at least $5,000 by the organization.

(i) Name and address of individual
or entity (fundraiser)

(ii) Activity

(iii) Did fundraiser have
custody or control of
contributions?

Yes

(iv) Gross receipts
from activity

(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i)

(vi) Amount paid to
(or retained by)
organization

No

1
2
3
4
5
6
7
8
9
10

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI

Total
3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from
registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Schedule G (Form 990 or 990-EZ) 2014

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Schedule G (Form 990 or 990-EZ) 2014

Part II

Page

2

Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more
than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with
gross receipts greater than $5,000.
(a) Event #1

(b) Event #2

(c) Other events

(event type)

(event type)

(total number)

(d) Total events
(add col. (a) through
col. (c))

Revenue

GALA

mmmmmmmmmmmm
mmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmmm
mmmmmmmmmm
mmmmmmmmm
mmmmmmmmmmmm
mmmmmmmm

1 Gross receipts

466,659.

466,659.

2 Less: Contributions
3 Gross income (line 1 minus
line 2)

267,573.

267,573.

199,086.

199,086.

480.

480.

6 Rent/facility costs

15,044.

15,044.

7 Food and beverages

27,486.

27,486.

750.

750.

46,418.

46,418.

4 Cash prizes

Direct Expenses

5 Noncash prizes

8 Entertainment

9 Other direct expenses

90,178.
mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm I
108,908.
I
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more

10 Direct expense summary. Add lines 4 through 9 in column (d)
11 Net income summary. Subtract line 10 from line 3, column (d)

Part III

Direct Expenses

Revenue

than $15,000 on Form 990-EZ, line 6a.
(b) Pull tabs/instant
bingo/progressive bingo

(a) Bingo

mmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmm
mmmmmmmmmm
mmmmmmmm
mmmmmmmmmmm

(d) Total gaming (add
col. (a) through col. (c))

(c) Other gaming

1 Gross revenue
2 Cash prizes

3 Noncash prizes

4 Rent/facility costs

5 Other direct expenses
6 Volunteer labor

Yes

%

Yes

No

No

7 Direct expense summary. Add lines 2 through 5 in column (d)

%

%

Yes
No

mmmmmmmmmmmmmmmmmmmmm I
mmmmmmmmmmmmmmmmm I

8 Net gaming income summary. Subtract line 7 from line 1, column (d)
9

Enter the state(s) in which the organization conducts gaming activities:
a Is the organization licensed to conduct gaming activities in each of these states?
b If "No," explain:

mmmmmmmmmmmmmmmmm

Yes

No

mmmmm

Yes

No

10 a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year?
b If "Yes," explain:

Schedule G (Form 990 or 990-EZ) 2014
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Schedule G (Form 990 or 990-EZ) 2014

mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Does the organization conduct gaming activities with nonmembers?
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming?
13
Indicate the percentage of gaming activity conducted in:
a The organization's facility
13a
b An outside facility
13b
14
Enter the name and address of the person who prepares the organization's gaming/special events books and
records:

11
12

Name

Yes

No

%
%

I

Does the organization have a contract with a third party from whom the organization receives gaming
revenue?
b If "Yes," enter the amount of gaming revenue received by the organization
$
and the
amount of gaming revenue retained by the third party
$
.
c If "Yes," enter name and address of the third party:

15 a

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
I
I

Yes

No

I

Address

I

Gaming manager information:

16

Name

I

Gaming manager compensation
Description of services provided
Director/officer
17

3

No

I

Address

Name

Page

Yes

I
I

$

Employee

Independent contractor

Mandatory distributions:
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license?
b Enter the amount of distributions required under state law to be distributed to other exempt organizations
or spent in the organization's own exempt activities during the tax year
$
a

Part IV

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
I
Supplemental Information. Provide the explanation required by Part I, line 2b, columns (iii) and (v), and

Yes

No

Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information
(see instructions).

Schedule G (Form 990 or 990-EZ) 2014

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 Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States

SCHEDULE I
(Form 990)

Department of the Treasury
Internal Revenue Service

I

I

Open to Public
Inspection
Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
General Information on Grants and Assistance
Part I

2

À¾µ¸

Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22.
Attach to Form 990.
Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

Name of the organization

1

OMB No. 1545-0047

26-1219640

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance?
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Part II

X Yes

No

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered “Yes” to Form 990,
Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name and address of organization

(b) EIN

(c) IRC section
if applicable

or government

(d) Amount of cash

(e) Amount of non-

grant

cash assistance

(f) Method of valuation
(book, FMV, appraisal,
other)

(g) Description of
non-cash assistance

(1) MONARCH ACADEMY

(h) Purpose of grant
or assistance

DONATION FROM

5235 DAVID EDWARDS DR SAN ANTONIO, TX 78233

26-3766082

501(C)(3)

50,000.

FUNDRAISING

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
2
3

m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm II

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table
Enter total number of other organizations listed in the line 1 table

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

1.

Schedule I (Form 990) (2014)

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Schedule I (Form 990) (2014)

Part III

Page

2

Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(b) Number of
recipients

(a) Type of grant or assistance

(d) Amount of
non-cash assistance

(c) Amount of
cash grant

(e) Method of valuation (book,

(f) Description of non-cash assistance

FMV, appraisal, other)

1
2
3
4
5
6
7

Supplemental Information. Complete this part to provide the information required in Part I, line 2, Part III, column (b), and any other additional
information.
FORM 990, SCHEDULE I, LINE 2
Part IV

THE FUNDS ARE DISTRIBUTED AS A STRAIGHT AMOUNT PER AGREEMENT.

Schedule I (Form 990) (2014)

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 SCHEDULE L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Name of the organization

I
I

Transactions With Interested Persons

OMB No. 1545-0047

À¾µ¸

Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a,
28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.

I

Open To Public
Inspection

Information about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
26-1219640
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered “Yes” on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1

(a) Name of disqualified person

(b) Relationship between disqualified person and
organization

(d)

(c) Description of transaction

Corrected?

Yes No

(1)
(2)
(3)
(4)
(5)
(6)
2
3

Enter the amount of tax incurred by the organization managers or disqualified persons during the year
under section 4958
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
mmmmmmmmmmmmmmI

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the
organization reported an amount on Form 990, Part X, line 5, 6, or 22.

(a) Name of interested person

(b) Relationship
with organization

(c) Purpose of
loan

(d) Loan to or
from the
organization?

To

(f) Balance due

From

m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI

60,991.

Part III

OPERATING

$
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered “Yes” on Form 990, Part IV, line 27.

(a) Name of interested person

(g) In default? (h) Approved (i) Written
by board or agreement?
committee?
Yes

60,991.

PRESIDENT

X

(e) Original
principal amount

1,500,000.

(1) GORDON V HARTMAN
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total

$
$

(b) Relationship between interested (c) Amount of assistance

(d) Type of assistance

No

Yes

X

X

No

Yes

No

X

(e) Purpose of assistance

person and the organization

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Schedule L (Form 990 or 990-EZ) 2014

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26-1219640
Page 2

Schedule L (Form 990 or 990-EZ) 2014

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person

(b) Relationship between
interested person and the
organization

(c) Amount of
transaction

(d) Description of transaction

(e) Sharing of
organization's
revenues?

Yes

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)

GORDON V HARTMAN

Part V

PRESIDENT

1,800,000. SFAC APPEARANCE FEE

No
X

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

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PAGE 38

 SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.

I

Name of the organization

OMB No. 1545-0047

À¾µ¸
Open to Public
Inspection

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

FORM 990, PART I, LINE 1
DEDICATED TO OUTDOOR RECREATION FOR PEOPLE WITH MENTAL AND PHYSICAL
DISABILITIES AND GIVES THESE INDIVIDUALS THE OPPORTUNITY TO SAFELY ENJOY
THE FUN OF THE OUTDOORS THAT MOST PEOPLE TAKE FOR GRANTED.

IN ADDITION,

THE REGIONAL SOCCER PARK CONSISTS OF 14 SOCCER FIELDS THAT ALLOW MORE
CHILDREN AND ADULTS IN THE COMMUNITY TO PLAY SOCCER.

FORM 990, PART III, LINE 1
AND GIVES THESE INDIVIDUALS THE OPPORTUNITY TO SAFELY ENJOY THE FUN OF
THE OUTDOORS THAT MOST PEOPLE TAKE FOR GRANTED.

IN ADDITION, THE

REGIONAL SOCCER PARK CONSISTS OF 14 SOCCER FIELDS THAT ALLOW MORE
CHILDREN AND ADULTS IN THE COMMUNITY TO PLAY SOCCER.

FORM 990, PART III, LINE 4A
AN 8-ACRE LAKE STOCKED WITH A VARIETY OF FISH, WATER CANNONS &
REMOTE-CONTROLLED BOATS;

EVENT AMPHITHEATER; CATCH-AND-RELEASE FISHING;

GYMNASIUM (BASKETBALL, VOLLEYBALL & TENNIS); SPECIAL EVENT CENTER FOR UP
TO 700 GUESTS; A VARIETY OF IMAGINATIVE, EXCITING AND ULTRA ACCESSIBLE
RIDES, PLAYSCAPES AND ACTIVITIES; SPECIALLY DESIGNED
AIR-CONDITIONED/HEATED AND OVERSIZED ADA-ACCESSIBLE RESTROOMS; 2 FIRST
AID STATIONS; BRAILLE SIGNAGE, 3-D PARK MODEL & SERVICE-ANIMAL REST AREA;
GIFT SHOP; MULTIPLE SNACK, VENDING AND CONCESSION STATIONS; VIA TRANSIT
CENTER; SEVERAL SHADED REST AREAS; WATER MISTERS AND DRINKING FOUNTAINS
WHILE OTHER THEME PARKS ACCOMMODATE PEOPLE WITH DISABILITIES AND/OR

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Schedule O (Form 990 or 990-EZ) (2014)

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Page

Name of the organization

2

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

SPECIAL NEEDS, MORGAN'S WONDERLAND WAS CREATED WITH THEM IN MIND.

THIS

PARK WAS BUILT TO EMPHASIZE INCLUSION, SO WE WANT EVERYONE TO COME AND
ENJOY MORGAN'S WONDERLAND!

THIS UNIQUE PARK WAS CREATED TO ENABLE

EVERYONE TO COME TOGETHER AND HAVE FUN, REGARDLESS OF THEIR ABILITIES.
HOWEVER, INSTEAD OF BUILDING A PARK AND THEN MAKING ACCOMMODATIONS FOR
INDIVIDUALS WITH SPECIAL NEEDS, OUR MORGAN'S WONDERLAND TEAM BEGAN BY
IDENTIFYING WHAT OBSTACLES AND BARRIERS OCCUR WITHIN THE SPECIAL-NEEDS
COMMUNITY AND THEN DESIGNED OUR PARK TO HELP INDIVIDUALS WITH SPECIAL
NEEDS OVERCOME THOSE CHALLENGES AND BE ABLE TO HAVE FUN LIKE THOSE
WITHOUT LIMITATIONS.

FORM 990, PART VI, SECTION A, LINE 2
GORDON V HARTMAN (PRESIDENT/TREASURER) AND MARGARET M HARTMAN (SECRETARY)
HAVE A FAMILY RELATIONSHIP.

FORM 990, PART VI, SECTION B, LINE 11
A COPY OF THE 990 WAS PROVIDED TO THE BOARD FOR THEIR REVIEW BEFORE
FILING.

FORM 990, PART VI, SECTION B, LINE 12C
EACH BOARD MEMBER ANNUALLY SIGNS A STATEMENT THAT THEY HAVE RECEIVED,
READ, UNDERSTOOD AND AGREED TO COMPLY WITH THE CONFLICT OF INTEREST
POLICY. ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST MUST BE DISCLOSED.
THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST
EXISTS. IF THERE IS, AN INDEPENDENT PERSON(S) IS APPOINTED TO INVESTIGATE
ALTERNATIVES TO THE CONFLICTING TRANSACTION OR ARRANGEMENT.

THE BOARD,

Schedule O (Form 990 or 990-EZ) 2014

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Page

Name of the organization

2

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640

EXCLUDING THE INTERESTED PERSON(S), EXERCISES DUE DILIGENCE TO DETERMINE
IF THE ALTERNATIVES ARE MORE ADVANTAGEOUS TO THE ORGANIZATION. IF NOT,
THEN THE DISINTERESTED BOARD DIRECTORS WILL DETERMINE IF THE CONFLICT IS
IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT
IS FAIR AND REASONABLE. IF THERE IS A FAILURE TO DISCLOSE ANY POTENTIAL
CONFLICTS OF INTEREST, THE DISINTERESTED BOARD MEMBERS WILL INFORM THE
MEMBER AND GIVE THEM THE OPPORTUNITY TO EXPLAIN THE OVERSIGHT.

IF, AFTER

ALL INFORMATION HAS BEEN GATHERED, THE BOARD DETERMINES THAT THE MEMBER
HAS FAILED TO DISCLOSE THE ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT
WILL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE ABOVE,
WITH NAMES OF INTERESTED PERSON(S) AND THOSE WHO WERE PRESENT, SITUATIONS
AND DISCUSSIONS ARE RECORDED IN THE MINUTES.

FORM 990, PART VI, SECTION C, LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL
STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.

ATTACHMENT 1
FORM 990, PART VIII - EXCLUDED CONTRIBUTIONS
DESCRIPTION

AMOUNT

GALA

267,573.

TOTAL

267,573.

Schedule O (Form 990 or 990-EZ) 2014

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Page

Name of the organization

2

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK

26-1219640
ATTACHMENT 2

FORM 990, PART VIII - FUNDRAISING EVENTS

GROSS
INCOME

DESCRIPTION

DIRECT
EXPENSES

NET
INCOME

GALA

199,086.

90,178.

108,908.

TOTALS

199,086.

90,178.

108,908.

ATTACHMENT 3
FORM 990, PART VIII - GROSS SALES AND COST OF GOODS SOLD
GROSS SALES LESS RETURNS AND ALLOWANCES ........................

212,962.

INVENTORY AT BEGINNING OF YEAR .................................

25,306.

PURCHASES ......................................................

91,456.

SALARIES AND WAGES .............................................
OTHER COSTS ....................................................
SUBTOTAL .......................................................

116,762.

MINUS ENDING INVENTORY .........................................

16,850.

COST OF GOODS SOLD .............................................

99,912.

Schedule O (Form 990 or 990-EZ) 2014

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 SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
SCHEDULE R
(Form 990)

I

OMB No. 1545-0047

Related Organizations and Unrelated Partnerships

À¾µ¸

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.

I

Department of the Treasury
Internal Revenue Service

26-1219640

I

Attach to Form 990.

Open to Public
Inspection

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

Name of the organization

Employer identification number

SPORTS, OUTDOOR AND RECREATION (SOAR) PARK
Part I

26-1219640

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity

(b)
Primary activity

(c)
Legal domicile (state
or foreign country)

(d)
Total income

(e)
End-of-year assets

(f)
Direct controlling
entity

(1)
(2)
(3)
(4)
(5)
(6)

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had
one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization

(b)
Primary activity

(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section

(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13)
controlled
entity?

Yes
(1) THE GORDON HARTMAN FAMILY FOUNDATION
1202 W BITTERS, BLDG 1, STE 12

No

20-3537281
SAN ANTONIO, TX 78216

CHARITABLE

TX

501(C)(3)

PF

N/A

X

(2)
(3)
(4)
(5)
(6)
(7)
For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule R (Form 990) 2014

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Schedule R (Form 990) 2014

Part III

Page

2

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34
because it had one or more related organizations treated as a partnership during the tax year.

(a)
Name, address, and EIN of
related organization

(b)
Primary activity

(c)
Legal
domicile
(state or
foreign
country)

(d)
Direct controlling
entity

(e)
Predominant
income (related,
unrelated,
excluded from
tax under
sections 512-514)

(f)
Share of total
income

(g)
Share of end-ofyear assets

(h)
Disproportionate
allocations?

Yes No

(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)

(j)
General or
managing
partner?

(k)
Percentage
ownership

Yes No

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV,
line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of related organization

(b)
Primary activity

(c)
Legal domicile
(state or foreign
country)

(d)
Direct controlling
entity

(e)
Type of entity
(C corp, S corp, or
trust)

(f)
Share of total
income

(g)
(h)
(i)
Share of
Percentage Section
512(b)(13)
end-of-year assets ownership
controlled
entity?

Yes No

(1)
(2)
(3)
(4)
(5)
(6)
(7)
Schedule R (Form 990) 2014

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Page

Schedule R (Form 990) 2014

Part V

3

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity
b Gift, grant, or capital contribution to related organization(s)
c Gift, grant, or capital contribution from related organization(s)
d Loans or loan guarantees to or for related organization(s)
e Loans or loan guarantees by related organization(s)

Yes No

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

1a
1b
1c
1d
1e

X
X
X
X
X
X
X
X
X

f
g
h
i
j

Dividends from related organization(s)
Sale of assets to related organization(s)
Purchase of assets from related organization(s)
Exchange of assets with related organization(s)
Lease of facilities, equipment, or other assets to related organization(s)

1f
1g
1h
1i
1j

k
l
m
n
o

Lease of facilities, equipment, or other assets from related organization(s)
Performance of services or membership or fundraising solicitations for related organization(s)
Performance of services or membership or fundraising solicitations by related organization(s)
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
Sharing of paid employees with related organization(s)

1k
1l
1m
1n
1o

p Reimbursement paid to related organization(s) for expenses
q Reimbursement paid by related organization(s) for expenses

1p
1q

X
X
X
X
X
X
X

r Other transfer of cash or property to related organization(s)
1r
s Other transfer of cash or property from related organization(s)
1s
2 If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization

(b)
Transaction
type (a-s)

(c)
Amount involved

X
X
X

(d)
Method of determining
amount involved

(1)
(2)
(3)
(4)
(5)
(6)
Schedule R (Form 990) 2014

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Schedule R (Form 990) 2014

Part VI

Page

4

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets
or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity

(b)
Primary activity

(c)
Legal domicile
(state or foreign
country)

(d)
Predominant
income (related,
unrelated, excluded
from tax under
sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?

Yes

No

(f)
Share of
total income

(g)
Share of
end-of-year
assets

(h)
Disproportionate
allocations?

Yes No

(i)
Code V - UBI
amount in box 20
of Schedule K-1
(Form 1065)

(j)
General or
managing
partner?

Yes

(k)
Percentage
ownership

No

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Schedule R (Form 990) 2014

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Schedule R (Form 990) 2014

Part VII

Page

5

Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see
instructions).

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