2025-10-17T07:47:47-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2024-01-01 934157559 NORTH CAROLINA INTERSCHOLASTIC CYCLING LEAGUE NORT 5105245464 PO BOX 103 HUDSON NC 28638 AMANDA CAREY PRESIDENT 5105245464 2025-10-16 1 1 DYLAN VALENTINE P01934033 9167847800 2025-10-16 2024 2025-03-06 01:10:19Z X AMANDA CAREY PO BOX 103 HUDSON NC 28638 524310 0 6023 X WWW.NORTHCAROLINAMTB.ORG X 2024 NC THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (NICA) IS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 5 5 0 3435 0 0 238718 283771 1821 0 524310 11689 0 123011 0 23348 195493 330193 194117 194117 0 194117 THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (NICA) IS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 0 0 269582 11689 283771 THE NORTH CAROLINA INTERSCHOLASTIC CYCLING LEAGUE FACILITATES THE DEVELOPMENT OF YOUTH INTERSCHOLASTIC CYCLING PROGRAMS FOR GRADES 6-12 AND PROVIDES THE EDUCATION AND TRAINING FOR VOLUNTEERS AND COACHES. THE NORTHERN CALIFORNIA INTERSCHOLASTIC CYCLING LEAGUE PROVIDES A HIGH QUALITY OUTDOOR ADVENTURE MOUNTAIN BIKE PROGRAM EXPERIENCE WHILE EMPHASIZING THE VALUE OF EACH PARTICIPANT (NO BENCH) AND PLACING CAMARADERIE, POSITIVE SPORTING BEHAVIOR AND THE CULTIVATION OF HEALTH OVER COMPETITION. 269582 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X LAUREN HAUGHEY 5105245464 21 ORINDA WAY SUITE C-368 ORINDA CA 94563 HEIKE BILLER PRESIDENT 5.00 X X 0 0 0 JEFF CATHEY VICE PRESIDENT 1.00 X X 0 0 0 KEN CLARK TREASURER 1.00 X X 0 0 0 CHELLE FROST SECRETARY 1.00 X X 0 0 0 JOSEPH GALVIN BOARD MEMBER 1.00 X X 0 0 0 AMANDA CAREY PRESIDENT - NICA 1.00 X 162240 0 13879 LAUREN HAUGHEY CFO - NICA 1.00 X 144934 0 13360 BRIAN RUSSELL EXECUTIVE DIRECTOR 40.00 X 67308 0 0 374482 0 27239 0 0 0 1 0 238718 238718 REGISTRATION REVENUE 711300 283771 283771 283771 1821 1821 524310 283771 0 1821 11689 11689 67308 50481 5385 11442 45880 34410 3670 7800 664 498 53 113 12 9 1 2 9147 6860 732 1555 417 150 242 25 4254 4254 23698 23224 474 PROGRAM EXPENSES 131944 122708 9236 PUBLIC RELATIONS 16765 14921 1844 BANK/CREDIT CARD FEES 15635 15635 MISCELLANEOUS 3780 378 2835 567 -1000 -1000 330193 269582 37263 23348 132220 52012 117 54976 45208 0 9768 0 194117 0 0 X 194117 0 194117 0 194117 194117 0 X X 0 1 X 1 0 X 238718 238718 283771 283771 522489 522489 0 0 0 522489 1821 1821 1821 1821 524310 524310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 54976 45208 9768 9768 X PART X, LINE 2: ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - UNDER APPLICABLE LAWS AND REGULATIONS, THE ASSOCIATION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ASSOCIATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ASSOCIATION. THE ASSOCIATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. ANY INTEREST OR PENALTIES ASSESSED TO THE ASSOCIATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. 0 SCHOLARSHIPS 58 11689 0 0 0 0 0 0 0 0 0 AMANDA CAREY PRESIDENT - NICA 162240 0 0 0 0 0 4867 0 9012 0 176119 0 0 0 LAUREN HAUGHEY CFO - NICA 144934 0 0 0 0 0 4348 0 9012 0 158294 0 0 0 BRIAN RUSSELL EXECUTIVE DIRECTOR 67308 0 0 0 0 0 0 0 0 0 67308 0 0 0 PART VII - LINE 5 AMANDA CAREY, LAUREN HAUGHEY AND BRIAN RUSSELL RECEVIED COMPENSATION FROM UNRELATED ORGANIZATION - NATIONAL INTERSCHOLASTIC CYLCING ASSOCIATION FOR SERVICES RENDERED TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION SHALL BE THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS REQUIRE THE PRIOR WRITTEN APPROVAL OF THE MEMBER: (A) AMENDING THE ARTICLES OF INCORPORATION; (B) AMENDING OR REPEALING THE BYLAWS OR ADOPTING NEW BYLAWS; (C) ADOPTING AN AGREEMENT OF MERGER OR CONSOLIDATION; (D) ADOPTING A PLAN OF WIND-UP AND DISSOLUTION; (E) THE SALE, LEASE, TRANSFER OR OTHER DISPOSITION OF ALL OR ANY SUBSTANTIAL PART OF THE CORPORATION'S ASSETS OR PROPERTIES; (F) THE CREATION OF SUBSIDIARY OR OTHER RELATED ORGANIZATIONS; (G) LICENSING OR OTHER PERMISSION TO USE THE NAME, LOGO OR ANY OTHER INTELLECTUAL PROPERTY OF THE CORPORATION OR NICA; (H) APPROVAL OF CONTRACTS, THE CONSIDERATION FOR WHICH EXCEEDS $50,000 IN THE FIRST FISCAL YEAR OF THE CORPORATION OR $100,000 IN THE SECOND AND ALL FISCAL YEARS THEREAFTER; (I) APPROVAL OF ANY FUNDRAISING ACTIVITIES WITH ORGANIZATIONS OTHER THAN THE MEMBER WHICH REQUIRE A CUMULATIVE OR AGGREGATE IN-KIND, OR CASH INVESTMENT OF GREATER THAN $50,000 IN THE FIRST FISCAL YEAR OF THE CORPORATION OR $100,000 IN THE SECOND AND ALL FISCAL YEARS THEREAFTER; (J) CHANGE THE PRINCIPAL OFFICE OR THE PRINCIPAL BUSINESS OFFICE OF THE CORPORATION FROM ONE LOCATION TO ANOTHER; (K) APPROVAL OF ANY ENCUMBRANCE, LIEN, PLEDGE OR LOAN OF GREATER THAN $50,000 IN THE FIRST FISCAL YEAR OF THE CORPORATION OR $100,000 IN THE SECOND AND ALL FISCAL YEARS THEREAFTER; AND (L) EXPELLING OR SUSPENDING THE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPY OF FORM 990 IS CIRCULATED FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C NO DIRECTOR MAY VOTE UPON A MATTER COMING BEFORE THAT BODY IN WHICH HE OR SHE HAS A DIRECT FINANCIAL INTEREST. IMMEDIATELY UPON BECOMING AWARE THAT SUCH A CONFLICT MAY EXIST, A BOARD MEMBER MUST DISCLOSE THE EXISTENCE OF THE POTENTIAL CONFLICT TO THE REMAINING DIRECTORS, WITHDRAW FROM FURTHER DELIBERATION ON THE ISSUE, AND REFRAIN FROM VOTING ON THE MATTER. ANY SUCH DISCLOSURE AND WITHDRAWAL SHALL BE FULLY DOCUMENTED IN THE ORGANIZATION MINUTES. IN ADDITION, DIRECTORS AND OFFICERS OF THE CORPORATION MUST COMPLY WITH THE CORPORATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.