2025-04-10T14:01:43-05:00 2024-06-30 610420207 JONES NALE & MATTINGLY PLC 401 WEST MAIN STREET SUITE 1100 LOUISVILLE KY 40202 990 2023-07-01 834011875 LOUISVILLE URBAN LEAGUE SPORTS AND LEARNING COMPLEX INC LOUI 5025854622 3029 WEST MUHAMMAD ALI BOULEVARD LOUISVILLE KY 40212 SADIQA REYNOLDS PRESIDENT 5025854622 2025-04-07 1 1 TRAVIS C FRICK P01728213 5025830248 2023 2025-03-06 01:10:19Z X NORTON HEALTHCARE SPORTS AND LEARNIN SADIQA REYNOLDS 3029 WEST MUHAMMAD ALI BOULEVARD LOUISVILLE KY 40212 2219852 0 X WWW.SPORTSANDLEARNINGCOMPLEX.ORG X 2019 KY LOUISVILLE URBAN LEAGUE SPORTS AND LEARNING COMPLEX, INC. (THE ORGANIZATION) IS A CHARITABLE AND EDUCATIONAL ORGANIZATION PRIMARILY ORGANIZED AND OPERATED TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION AS A QUALIFIED AMATEUR SPORTS ORGANIZATION. IN FURTHERANCE OF CHARITABLE AND EDUCATIONAL GOALS, THE ORGANIZATION STRIVES TO PROVIDE A LASTING COMMUNITY, ECONOMIC, YOUTH DEVELOPMENT, AND HEALTH AND WELL-BEING IMPACT ON THE COMMUNITY OF WEST LOUISVILLE BY RAISING FUNDS TO TRANSFORM TOXIC BROWNFIELDS AND ABANDONED PROPERTIES INTO AN AFFORDABLE HEALTH AND WELLNESS FACILITY THAT WILL PROLIFERATE AMATEUR SPORTS COMPETITION IN A TAX-EXEMPT MANNER. 9 7 0 320 0 0 2434840 119708 22662 0 3326 6201 1254185 2093943 3715013 2219852 0 0 0 0 0 0 0 0 92069 4775361 5120004 4775361 5120004 -1060348 -2900152 61263584 58978842 33817453 34432863 27446131 24545979 X LOUISVILLE URBAN LEAGUE SPORTS AND LEARNING COMPLEX, INC. IS ORGANIZED AND OPERATED TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION AS A QUALIFIED AMATEUR SPORTS ORGANIZATION. IN FURTHERANCE OF CHARITABLE AND EDUCATIONAL GOALS, THE ORGANIZATION STRIVES TO PROVIDE A LASTING COMMUNITY, ECONOMIC, YOUTH DEVELOPMENT, AND HEALTH AND WELL-BEING IMPACT ON THE COMMUNITY OF WEST LOUISVILLE BY RAISING FUNDS TO TRANSFORM TOXIC BROWNFIELDS AND ABANDONED PROPERTIES INTO AN AFFORDABLE HEALTH AND WELLNESS FACILITY THAT WILL PROLIFERATE AMATEUR SPORTS COMPETITION IN A TAX-EXEMPT MANNER. 0 0 4928326 2093943 LOUISVILLE URBAN LEAGUE SPORTS AND LEARNING COMPLEX, INC. (THE ORGANIZATION) IS A CHARITABLE AND EDUCATIONAL ORGANIZATION PRIMARILY ORGANIZED AND OPERATED TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION AS A QUALIFIED AMATEUR SPORTS ORGANIZATION. IN FURTHERANCE OF CHARITABLE AND EDUCATIONAL GOALS, THE ORGANIZATION STRIVES TO PROVIDE A LASTING COMMUNITY, ECONOMIC, YOUTH DEVELOPMENT, AND HEALTH AND WELL-BEING IMPACT ON THE COMMUNITY OF WEST LOUISVILLE BY RAISING FUNDS TO TRANSFORM TOXIC BROWNFIELDS AND ABANDONED PROPERTIES INTO AN AFFORDABLE HEALTH AND WELLNESS FACILITY THAT WILL PROLIFERATE AMATEUR SPORTS COMPETITION IN A TAX-EXEMPT MANNER. 4928326 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X PRESIDENT 5025854622 3029 WEST MUHAMMAD ALI BOULEVARD LOUISVILLE KY 40212 WADE HOUSTON DIRECTOR 1.00 X 0 0 0 KENNETH MORTON SECRETARY 1.00 X X 0 0 0 SADIQA REYNOLDS PRESIDENT 5.00 X X 0 0 0 RHONDA MITCHELL TREASURER 25.50 12.00 X X 0 78651 3796 CLEO BATTLE DIRECTOR 1.00 X 0 0 0 ANTHONY LEACHMAN DIRECTOR 1.00 37.50 X 0 149800 0 GREG FANTE DIRECTOR 1.00 X 0 0 0 JULIE JONES DIRECTOR 1.00 X 0 0 0 CHRISTINA SHADLE DIRECTOR 1.00 X 0 0 0 0 228451 3796 0 0 0 0 AEG MANAGEMENT LOUISVILLE LLC 1 ARENA PLAZA LOUISVILLE KY 40202 MANAGEMENT FEES 562024 1 119708 119708 6201 6201 2002254 0 2002254 2002254 2002254 MISCELLANEOUS 900099 52992 52992 PARKING REVENUE 531390 45647 45647 FUNDRAISING 900099 -6950 -6950 91689 2219852 2093943 0 6201 907076 815007 92069 7321 7321 231927 231927 109650 109650 286837 286837 5574 5574 397626 397626 1284154 1284154 178066 178066 ADMIN EXPENSE ALLOCATIO 708870 708870 EVENTS 487626 466617 21009 REPAIRS AND MAINTENANCE 436010 436010 MISCELLANEOUS 78600 78600 667 667 5120004 4928326 99609 92069 2048104 2414212 3920099 2304252 46228 298853 47799 39461676 4436249 36309580 35025427 18939573 18888299 61263584 58978842 207998 577506 33609455 33855357 33817453 34432863 X 23976257 21258046 3469874 3287933 27446131 24545979 61263584 58978842 -2900152 0 X X 0 1 X 1 0 X 33264891 1565220 3035604 2434840 119708 40420263 33264891 1565220 3035604 2434840 119708 40420263 40420263 109803 34179 30806 44898 219686 1232705 1523 3010 11048 52992 1301278 41941227 0.96370 0.96590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1570000 1570000 37735421 4361698 33373723 156255 74551 81704 35025427 DUE FROM RELATED PARTY 18888299 18888299 X 2219852 0 2219852 0 2219852 5120004 0 5120004 0 5120004 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ALTHOUGH THE ORGANIZATION IS EXEMPT FROM INCOME TAXES, ANY INCOME GENERATED FROM ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED JUNE 30, 2023. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF A TAX EXPENSE OR BENEFIT. THE ORGANIZATION'S RESPECTIVE FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTE OF LIMITATIONS ON THE RETURNS, WHICH IS GENERALLY THREE YEARS. FINISHING UP LLC FINISHING UP LLC' SOLE MEMBER IS PRESIDENT OF THE ORGANIZATION 73333 ORGANIZATION'S PRESIDENT, SADIQA REYNOLDS, IS THE SOLE MEMBER OF FINISHING UP, LLC. THIS ENTITY WAS PAID A FEE FOR PROVIDING MANAGEMENT SERVICES TO THE ORGANIZATION. 0 FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS RECEIVE A COPY OF FORM 990 FOR THEIR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY FOR ALL STAFF AND BOARD MEMBERS. BOARD MEMBERS AND EMPLOYEES ARE ORIENTED TO THE POLICY WHEN THEY JOIN THE ORGANIZATION, AND THEY ARE REQUIRED TO READ AND SIGN THE POLICY AND CONFLICT OF INTEREST STATEMENT. EACH YEAR DURING TRAINING SESSIONS, THE POLICY IS AGAIN REVIEWED AND DISCUSSED WITH EMPLOYEES AND WITH BOARD MEMBERS. THE FILES ARE ALSO MONITORED EACH YEAR TO ASSURE THAT EACH EMPLOYEE AND BOARD MEMBER HAS A SIGNED CONFLICT OF INTEREST STATEMENT. BEFORE ENTERING INTO AGREEMENTS FOR SERVICES OR PURCHASES WITH INDIVIDUALS, ORGANIZATIONS, OR BUSINESSES, A REVIEW IS DONE BY THE SR. VICE PRESIDENT/CHIEF OPERATING OFFICER AND/OR THE PRESIDENT/CEO TO ASSURE THAT NO EMPLOYEE OR BOARD MEMBER WOULD BENEFIT FINANCIALLY FROM SUCH SERVICES OR PRODUCTS. SHOULD A CONFLICT OF INTEREST BE IDENTIFIED, IT IS DOCUMENTED AND OPTIONS FOR ELIMINATING THE CONFLICT ARE REVIEWED TO DETERMINE THE APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15A EACH YEAR, THE ORGANIZATION'S BOARD IS REQUIRED, UNDER THE NATIONAL URBAN LEAGUE TERMS OF AFFILIATION, TO APPRAISE THE PERFORMANCE OF THE PRESIDENT/CEO. THE PERFORMANCE PLAN AND APPRAISAL IS CONDUCTED BY THE BOARD CHAIR AND THE EXECUTIVE COMMITTEE REVIEWS AND GIVES APPROVAL. THE PERFORMANCE PLAN AND ACCOMPLISHMENTS ARE DISCUSSED AND REVIEWED BETWEEN THE CEO AND THE EXECUTIVE COMMITTEE. THE PLAN UTILIZES A RATING SYSTEM FROM ONE TO FIVE, AND A COPY OF THE APPROVED SIGNED PERFORMANCE APPRAISAL IS FORWARDED TO THE NATIONAL URBAN LEAGUE. ANNUALLY, EACH FULL-TIME EMPLOYEE RECEIVES A PERFORMANCE APPRAISAL FROM THEIR REPORTING SUPERVISOR. THE GOAL IS TO DISCUSS AND REVIEW THE EMPLOYEE'S GOALS, IN ADDITION TO EVALUATING HIS/HER ACCOMPLISHMENTS AND ASSESSING TRAINING NEEDS. THE PERFORMANCE REVIEW APPROACH IS TO ASSESS THE PERFORMANCE USING A NUMERICAL RATING SYSTEM, AND MANAGERS SCORE THE EMPLOYEE AGAINST A NUMBER OF OBJECTIVES AND PERSONAL/PROFESSIONAL ATTRIBUTES. AS A RESULT OF THE RATING AN EMPLOYEE CAN RECEIVE A SMALL SALARY INCREASE FROM 1% TO 3% PLUS A 1% OR 2% ONE-TIME BONUS. IF THE PERFORMANCE REVIEW EARNS THE EMPLOYEE A ONE-TIME BONUS, BUT THE SUPERVISOR BELIEVES THE EMPLOYEE DESERVES AN ADDITIONAL BONUS, A WRITTEN REQUEST MUST BE SUBMITTED TO THE PRESIDENT/CEO FOR APPROVAL. IF AN EMPLOYEE IS BEING PROMOTED TO A POSITION OF HIGHER RESPONSIBILITY AND SALARY AT THE SAME TIME AS THE PERFORMANCE REVIEW FOR SALARY ADJUSTMENT, THE PERFORMANCE REVIEW MAY ALSO BE CONVERTED TO BONUS UPON APPROVAL OF THE PRESIDENT/CEO. IF AN EQUITY ADJUSTMENT IS TO BE MADE IN THE SALARY OF THE EMPLOYEE AT THE SAME TIME AS THE PERFORMANCE REVIEW, THE PERFORMANCE REVIEW INCREASE MAY ALSO BE CONVERTED TO BONUS UPON APPROVAL OF THE PRESIDENT/CEO. EACH EMPLOYEE SALARY RANGE IS BASED ON WORK RELATED EXPERIENCE YEARS, IN ADDITION TO LEVEL OF EDUCATION. PERIODICALLY, THE LOUISVILLE URBAN LEAGUE EVALUATES THE SALARY RANGE OF ITS NOT-FOR-PROFIT POSITIONS BY COMPARING SIMILAR WORK RELATED RESPONSIBILITIES AND EDUCATION OF OTHER EMPLOYERS WITHIN THE METRO LOUISVILLE COMMUNITY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C NO CHANGES FROM PRIOR YEAR. THE LOUISVILLE URBAN LEAGUE INC 1535 WEST BROADWAY LOUISVILLE KY 40203 610444771 ASSIST AFRICAN AMERICANS, OTHER MINORITY GROUPS ATTAIN SOCIAL AND ECONOMIC E KY 501(C)(3) LINE 10 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 THE LOUISVILLE URBAN LEAGUE D 18888299 ACTUAL THE LOUISVILLE URBAN LEAGUE O 574833 ACTUAL