2023-11-15T11:27:46-06:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 352724418 ATLANTA TRACK CLUB FOUNDATION INC % CULLEN BRYENTON ATLA 4042319064 201 ARMOUR DRIVE NE ATLANTA GA 30324 KENDYL MOSS PRESIDENT 4042319064 2023-11-15 true KENDYL MOSS 999009999 MARC A AZAR P91739349 4048746244 2023-11-15 2 2022 2023-04-26 12:10:37Z KENDYL MOSS 201 ARMOUR DRIVE NE ATLANTA GA 30324 357068 false X www.atlantatrackclub.org X 2021 GA TYPE I SUPPORTING ORGANIZATION OF ATLANTA TRACK CLUB-FOCUSES ON ANNUAL FUNDRAISING INITIATIVES TO SUPPORT COMMUNITY PROGRAMMING, SCHOLARSHIPS, AND CAPITAL PROJECTS. 8 7 0 0 0 0 0 357068 0 0 0 0 0 0 0 357068 0 30800 0 0 0 339779 0 66689 420183 0 161091 0 598359 0 -241291 0 48316 0 289607 0 -241291 X TYPE 1 SUPPORTING ORGANIZATION OF ATLANTA TRACK CLUB. RESPONSIBLE FOR FUNDRAISING, CHARITABLE CONTRIBUTIONS AND CAPITAL PROJECTS. THE ORGANIZATION'S INITIAL ACTIVITY WILL BE TO RAISE FUNDING TO CONSTRUCT, OPEN AND MAINTAIN AN INDOOR CENTER TO SERVE AS A RUNNING AND FITNESS HUB FOR ATLANTA AND A COMMUNITY CENTER FOR THE RESIDENTS OF GROVE PARK. ONCE THE INDOOR CENTER OPENS, 70% OF THE FOUNDATION'S EFFORTS WILL BE TO SUPPORT AND ENHANCE THE ATLANTA TRACK CLUB, INC. AND 30% WILL PROVIDE SUPPORT TO ORGANIZATIONS IN ATLANTA THAT SUPPORT HEALTH AND FITNESS. 147376 Youth Programs: The Foundation raises funds for the Atlanta Track Club's youth-based initiatives to suPport community programming, greatest need, and annual scholarship programs. Atlanta Track Club is dedicated to inspiring and engaging Atlanta area youth to make better lifestyle choices and become active through the sport of running. Together with the community, Atlanta Track Club is committed to fighting the childhood obesity epidemic, through the Kilometer Kids youth running program. Founded in 2007, Kilometer Kids has impacted more than 24,000 young people in metro Atlanta and beyond. 30800 30800 Community Grants: The Foundation provides grants to organizations in Atlanta that support health and fitness. In 2022 the Foundation provided grants to five such organizations. 178176 true true false false false false false false false false false false false true true false true false false false false false true false false false true false true false false false false false false false false false false false false false true false false false true X 0 0 true 0 false false false false false false false false false false false false X 8 7 false false false false false false false true true false false true true true true true true true true false GA X CULLEN BRYENTON 4042319064 201 ARMOUR DRIVE NE ATLANTA GA 30324 RICH KENAH CEO 20.0 20.0 X 107021 264154 24922 KENDYL MOSS PRESIDENT 39.0 1.0 X 150029 11857 10602 CULLEN BRYENTON CFO 12.0 28.0 X 39035 100550 22128 GAIL DEVERS BOARD MEMBER-VICE CHAIR 2.0 1.0 X 0 26000 0 KATIE KIRKPATRICK BOARD CHAIR 2.0 1.0 X 0 0 0 JOHN RUNNION BOARD MEMBER-TREASURER 2.0 2.0 X 0 0 0 MIKE ANDERSON BOARD MEMBER 1.0 1.0 X 0 0 0 ERIKA JOLLY BROOKES BOARD MEMBER 2.0 2.0 X 0 0 0 JULIA EMMONS BOARD MEMBER 1.0 1.0 X 0 0 0 KARA FINLEY BOARD MEMBER 2.0 2.0 X 0 0 0 DAN GORDON BOARD MEMBER 1.0 1.0 X 0 0 0 296085 402561 57652 2 false true false 0 357068 357068 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 357068 30800 30800 0 0 0 324306 324306 0 0 0 0 15473 15473 0 0 0 0 66689 66689 0 0 520 520 10951 10951 1646 1646 0 0 0 0 598 598 0 0 0 0 YOUTH PROGRAMS 147376 147376 598359 178176 0 420183 0 48316 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 48316 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 289607 0 289607 X 0 -241291 0 0 0 -241291 0 48316 -241291 X false true X true false X X X 1 ATLANTA TRACK CLUB INC 581367422 7 true 147376 0 1 147376 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO ATLANTA TRACK CLUB INC 289607 289607 X PART X, LINE 2 ATLANTA TRACK CLUB, INC. (ATC) HAS BEEN GRANTED NONPROFIT STATUS BY THE IRS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, ATC IS EXEMPT FROM FEDERAL INCOME TAXES ON THE EXCESS OF ITS REVENUES OVER ITS EXPENSES. THIS EXEMPTION PROVIDES THAT DONORS MAY DEDUCT CONTRIBUTIONS TO ATC AS PROVIDED BY SECTION 170 OF THE INTERNAL REVENUE CODE. . FURTHER, ATC HAS BEEN FOUND NOT TO BE A PRIVATE FOUNDATION UNDER THE IRS CODE SECTION 509(A)(1) AND ACCORDINGLY, ATC IS SUBJECT TO A TAX ONLY ON UNRELATED BUSINESS INCOME. NO INCOME OR EXCISE TAXES ARE APPLICABLE TO THE PERIODS ENDED DECEMBER 31, 2022 OR 2021. . ATLANTA TRACK CLUB PROPERTIES, LLC (ATCP) IS ORGANIZED AS A SINGLE-MEMBER LIMITED LIABILITY COMPANY AND IS TREATED AS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. . ATLANTA TRACK CLUB FOUNDATION INC. (ATCF) IS ORGANIZED AS A 501(C)(3) AND IS TREATED AS A SUPPORTING ORGANIZATION OF ATC THAT FILES A SEPARATE RETURN FOR TAX REPORTING PURPOSES. ATCF IS EXEMPT FROM FEDERAL INCOME TAXES ON THE EXCESS OF ITS REVENUES OVER ITS EXPENSES. THIS EXEMPTION PROVIDES THAT DONORS MAY DEDUCT CONTRIBUTIONS TO ATCF AS PROVIDED BY SECTION 170 OF THE INTERNAL REVENUE CODE. . THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE DECEMBER 31, 2019. true COXE CURRY AND ASSOCIATES 191 PEACHTREE ST NE ATLANTA GA 30303 false 0 66689 0 0 66689 0 GA true CHRISTO REY ATLANTA JESUIT HS 222 PIEDMONT AVE NE ATLANTA GA 30308 455550340 9100 CHARITABLE THROW ONE DEEP 907 FOX HOLLOW WAY MARIETTA GA 30068 680642876 7500 CHARITABLE BLAZE SPORTS AMERICA 3000 BUSINESS PARK SUITE A NORCROSS GA 30036 582087265 7000 CHARITABLE VARIOUS GRANTS 5000 OR LESS GEORGIA VARIOUS GA 30324 7200 VARIOUS 5 PART I, LINE 2 GRANT FUNDS ARE AWARDED TO ORGANIZATIONS THAT PROVIDE 501(C)(3) VERIFICATION VIA IRS DETERMINATION LETTER AND MOST RECENT FORM 990 FILING. THE FUNDS ARE NOT MONITORED ONCE AWARDED. X X X X false false false false false false false true false KENDYL MOSS PRESIDENT 144468 11418 5561 439 0 0 5178 0 6048 0 161255 11857 0 0 RICH KENAH CEO 64561 159352 20183 49817 22277 54985 3639 3639 8041 10227 118701 278020 0 0 CULLEN BRYENTON CFO 37287 96048 1748 4502 0 0 1345 3139 3970 14298 44350 117987 0 0 SCHEDULE J, PART I, LINE 7 BONUSES ARE DETERMINED BY THE BOARD AND BASED ON A POOL OF STAFF SALARIES MULTIPLIED BY A SET BUDGET PERCENTAGE ESTABLISHED DURING THE BUDGET PREPARATION. THE POOL OF SALARIES IS THE BASE AMOUNT AND THE BOARD MAY APPROVE MORE IF IT'S DEEMED APPROPRIATE. BONUS AWARDS ARE ALLOCATED BASED ON PERFORMANCE. SCHEDULE J, PART II THE SUPPORTED ORGANIZATION, ATLANTA TRACK CLUB, INC. EIN: 58-1367422 PAYS COMPENSATION TO AND PROVIDES FORMS W-2 TO THE THREE OFFICERS OF THIS ENTITY. THIS ENTITY DOES NOT ISSUE FORMS W-2 BUT HAS SET UP A LIABILITY TO REIMBURSE THE ALLOCATED COMPENSATION AND BENEFITS. PART V, LINE 1 ALL FORMS W-2 FOR COMPENSATION FOR OFFICERS ARE ISSUED BY ATLANTA TRACK CLUB, INC. EIN 58-1367422 PART VI, LINE 11A AFTER A THOROUGH REVIEW BY THE FINANCE COMMITTEE, A COPY OF THE FINAL DRAFT 990 IS SUBMITTED TO THE FULL BOARD OF DIRECTORS FOR ITS REVIEW. AFTER THE REVIEW PROCESS, THE 990 IS FINALIZED AND FILED WITH THE IRS. PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS BOARD OF DIRECTORS AND OFFICERS. EACH AFFECTED INDIVIDUAL MUST SIGN A DISCLOSURE STATEMENT ON A MINIMUM OF AN ANNUAL BASIS AND AN AMENDMENT WHENEVER A CONFLICT ARISES. THE GOVERNANCE COMMITTEE SERVES AS THE REVIEW COMMITTEE TO DETERMINE WHETHER CONFLICTS EXIST WITH RESPECT TO THE BOARD MEMBERS AND OFFICERS. THE EXECUTIVE DIRECTOR SERVES AS THE REVIEWER FOR THE EMPLOYEES. IF A CONFLICT ARISES, IT'S EXAMINED PROMPTLY AND SAID PERSON WILL BE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION WHERE THE CONFLICT EXISTS. PART VI, LINE 15A AND B ATLANTA TRACK CLUB FOUNDATION, INC. DOES NOT PAY COMPENSATION DIRECTLY. OFFICERS KENDYL MOSS, RICH KENAH AND CULLEN BRYENTON RECEIVE COMPENSATION FROM A RELATED ORGANIZATION, ATLANTA TRACK CLUB, INC. AND A PORTION OF THEIR COMPENSATION IS ALLOCATED TO THE FOUNDATION BASED ON TIME SPENT. . COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE SEVING AS THE COMPENSATION COMMITTEE FOR ATLANTA TRACK CLUB INC. NO MEMBERS OF THIS COMMITTEE HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE. DATA WAS USED AS COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE COMMITTEE ADOPTED AND APPROVED A DETAILED POLICY FOR THE CEO'S COMPENSATION REVIEW. Part VII, SECTION A GOLD MEDALIST AND 5-TIME OLYMPIAN, GAIL DEVERS, RECEIVES MODEST COMPENSATION AS A CONSULTANT AND TO PROVIDE INFORMAL TRACK AND FIELD COACHING TO THE PARTICIPANTS IN THE ATLANTA TRACK CLUB'S YOUTH PROGRAMMING. SHE DOES NOT RECEIVE COMPENSATION TO SERVE ON THE BOARD OF THE ATLANTA TRACK CLUB FOUNDATION. ATLANTA TRACK CLUB INC 201 ARMOUR DRIVE NE ATLANTA GA 30324 581367422 TRACK CLUB GA 501(C)(3) 7 NA false ATLANTA TRACK CLUB PROPERTIES LLC 201 ARMOUR DR ATLANTA GA 30324 473927361 REAL ESTATE GA 501(C)(3) 7 ATC INC false false false false false false false false false false false false false false true true false false false false