{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/oak-grove-athletic-association-inc-260482210",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "260482210",
  "name": "Oak Grove Athletic Association Inc",
  "city": "Hattiesburg",
  "state": "MS",
  "name_irs": "OAK GROVE ATHLETIC ASSOCIATION INC",
  "status": "exempt_current",
  "irs": {
   "foundation_code": "15",
   "ruling_month": "2017-06",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "01",
   "affiliation_code": "3",
   "organization_code": "1",
   "group_exemption": false
  },
  "focus": {
   "ntee": "N32",
   "group": "N",
   "label": "Parks and playgrounds",
   "group_label": "Recreation and sports"
  },
  "fiscal_year_end_month": 9,
  "latest_return": {
   "period": "2024-09",
   "fy": 2024,
   "revenue": 182290,
   "assets": 134895,
   "income": 182290,
   "revenue_band": "50k_500k"
  },
  "required_form": {
   "form": "990-EZ",
   "basis": "below_thresholds"
  },
  "clock": {
   "basis": "latest_return",
   "through": {
    "period": "2024-09",
    "source": "master_file"
   },
   "returns": [
    {
     "fy": 2025,
     "fy_end": "2025-09",
     "due": "2026-02-17",
     "due_moved": {
      "from": "2026-02-15",
      "weekday": "sunday",
      "holiday": "Washington's Birthday"
     },
     "extended": "2026-08-17",
     "extended_moved": {
      "from": "2026-08-15",
      "weekday": "saturday",
      "holiday": null
     }
    },
    {
     "fy": 2026,
     "fy_end": "2026-09",
     "due": "2027-02-16",
     "due_moved": {
      "from": "2027-02-15",
      "weekday": null,
      "holiday": "Washington's Birthday"
     },
     "extended": "2027-08-16",
     "extended_moved": {
      "from": "2027-08-15",
      "weekday": "sunday",
      "holiday": null
     }
    },
    {
     "fy": 2027,
     "fy_end": "2027-09",
     "due": "2028-02-15",
     "due_moved": null,
     "extended": "2028-08-15",
     "extended_moved": null
    }
   ],
   "revocation": {
    "state": "none",
    "years_not_on_file": 0
   }
  },
  "peers": {
   "group": "MS:N:50k_500k",
   "level": "state",
   "size_class": "50k_500k",
   "position": "ranked",
   "percentile": 71,
   "assets_weeks": 38.5,
   "age": "typical"
  },
  "filings": [
   {
    "period": "2024-09",
    "fy": 2024,
    "form": "990",
    "record_date": "2025-08-15",
    "due": "2025-02-18",
    "extended": "2025-08-15",
    "timing": "after_due_in_window",
    "object_id": "202522279349303627",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2023-09",
    "fy": 2023,
    "form": "990",
    "record_date": "2024-02-16",
    "due": "2024-02-15",
    "extended": "2024-08-15",
    "timing": "after_due_in_window",
    "object_id": "202400479349300645",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2022-09",
    "fy": 2022,
    "form": "990",
    "record_date": "2023-02-17",
    "due": "2023-02-15",
    "extended": "2023-08-15",
    "timing": "after_due_in_window",
    "object_id": "202340489349301044",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2021-09",
    "fy": 2021,
    "form": "990-EZ",
    "record_date": "2022-06-10",
    "due": "2022-02-15",
    "extended": "2022-08-15",
    "timing": "after_due_in_window",
    "object_id": "202221619349200522",
    "versions": 1,
    "later_version": null
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": true,
    "revoked": "2012-02-15",
    "revoked_listed": "2012-02-15",
    "posted": "2012-10-08",
    "reinstated": "2012-02-15",
    "subsection": "03",
    "entries": 1,
    "standing": "reinstated"
   }
  },
  "presence": "on_file"
 },
 "peer_group": {
  "key": "MS:N:50k_500k",
  "level": "state",
  "size_class": "50k_500k",
  "n": 61,
  "revenue": {
   "p10": 62412,
   "p25": 79050,
   "p50": 116964,
   "p75": 198410,
   "p90": 333471,
   "min": 51100,
   "max": 463620
  },
  "ruling_year": {
   "p25": 2006,
   "p50": 2017,
   "p75": 2022
  },
  "assets_weeks": {
   "p25": 14.5,
   "p50": 27.5,
   "p75": 77.5
  }
 },
 "state_rule": {
  "registration": "required",
  "agency": "Charities Division, Mississippi Secretary of State",
  "url": "https://www.sos.ms.gov/charities",
  "renewal": {
   "cadence": "annual",
   "kind": "renewal",
   "basis": "fiscal_year_end",
   "month": 5,
   "day": 15,
   "days": null
  },
  "extension": true,
  "confidence": "high"
 },
 "claimed": null
}