INDIANA SOCCER ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INDIANA SOCCER ASSOCIATION INC (EIN 35-1845779)
Tax period
2024-08-01 to 2025-07-31
Filed
2026-06-15
IRS object ID
202641669349300439
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-15T10:53:16-05:00ReturnTs
Tax Period End2025-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273858252PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DEAN DORTON ALLEN FORD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15975 CASTLE CREEK PARKWAY N DR STEAddressLine1Txt
Address Line2400AddressLine2Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46250ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351845779EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINDIBusinessNameControlTxt
Phone3179752010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BLVD JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID GUTHRIEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3179752010PhoneNum
Signature2026-06-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYVONNE B DE CALONNEPreparerPersonNm
PTINP00163431PTIN
Phone3174690169PhoneNum
Preparation2026-06-10PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID GUTHRIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BLVD JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,707,850GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption5283GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressSOCCERINDIANA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionPROVIDING LEADERSHIP, ORGANIZING PLAY, EDUCATING COMMUNITY STAKEHOLDERS AND DEVELOPING YOUTH AND ADULTS THROUGH SOCCERActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$3,010TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$231,825PYContributionsGrantsAmt
CY Contributions Grants$36,625CYContributionsGrantsAmt
PY Program Service Revenue$2,886,648PYProgramServiceRevenueAmt
CY Program Service Revenue$3,117,920CYProgramServiceRevenueAmt
PY Investment Income$288,212PYInvestmentIncomeAmt
CY Investment Income$254,406CYInvestmentIncomeAmt
PY Other Revenue$31,430PYOtherRevenueAmt
CY Other Revenue$29,551CYOtherRevenueAmt
PY Total Revenue$3,438,115PYTotalRevenueAmt
CY Total Revenue$3,438,502CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,211,615PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,166,606CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,478,390PYOtherExpensesAmt
CY Other Expenses$1,904,863CYOtherExpensesAmt
PY Total Expenses$2,690,005PYTotalExpensesAmt
CY Total Expenses$3,071,469CYTotalExpensesAmt
PY Revenues Less Expenses$748,110PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$367,033CYRevenuesLessExpensesAmt
Total Assets BOY$4,066,452TotalAssetsBOYAmt
Total Assets EOY$4,307,752TotalAssetsEOYAmt
Total Liabilities BOY$254,776TotalLiabilitiesBOYAmt
Total Liabilities EOY$159,764TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,811,676NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,147,988NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT MEANINGFUL DEVELOPMENT OF ALL HOOSIERS AND THEIR COMMUNITIES VIA THE SPORT OF SOCCER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,280,124ExpenseAmt
Revenue$3,015,080RevenueAmt
DescINDIANA SOCCER ORGANIZERS PLAY AMONG MEMBER CLUBS, SCHEDULING APPROXIMATELY 10,000 GAMES FOR LEAGUE AND CUP PLAY ANNUALLY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$265,164ExpenseAmt
Revenue$77,925RevenueAmt
DescINDIANA SOCCER, UNDER THE BANNER OF INDIANA FUTSAL, SUCCEEDED IN WORKING WITH COMMUNITY SERVICE ORGANIZATIONS TO PROVIDE HARD SURFACE, SMALL SIDED COURTS (FUTSAL). THE COURTS PREDOMINATELY SERVE COMMUNITIES WHOSE FAMILIES ARE ON FREE/REDUCES LUNCHES AND PROVIDE A SAFE, HEALTHY PLAYING ENVIORNMENT IN THESE AREAS. IN ADDITION, INDIANA FUTSAL HAS EXPANDED ITS REACH INTO INDIANA SCHOOLS BRINGING THE FUTSAL GAME TO OVER 400,000 STUDENTS STATEWIDE (TO DATE) BY PROVIDING TRAINING AND EQUIPMENT TO PHYSICAL EDUCATION TEACHERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$117,356ExpenseAmt
Revenue$51,456RevenueAmt
DescINDIANA SOCCER PROVIDES EDUCATION TO COACHES, AND PARENTS OF MEMBER CLUBS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,662,644TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document34IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee23EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVE GUTHRIEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3179752010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BLVD JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LARRY ROWLAND
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
RANDOLPH ROMPOLA
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
JAMES NICKENS
SECRETARY2.00Yes (X)Yes (X)$0$0$0
AL SMITH
TREASURER2.00Yes (X)Yes (X)$0$0$0
ALAN BROWN
DIRECTOR1.00Yes (X)$0$0$0
MAUREEN MERHOFF
DIRECTOR1.00Yes (X)$0$0$0
ANTHONY ZIRILLE
DIRECTOR1.00Yes (X)$0$0$0
JEFF BELSKUS
DIRECTOR1.00Yes (X)$0$0$0
DAVID SHERMAN
DIRECTOR1.00Yes (X)$0$0$0
DAVID GUTHRIE
EXECUTIVE DIRECTOR50.00Yes (X)$177,760$0$4,200
FieldValueIRS element (for citing)
Total Reportable Comp From Org$177,760TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$4,200TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$36,625AllOtherContributionsAmt
Total Contributions$36,625TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATIONS713990$1,051,788$1,051,788
OLYMPIC DEVELOPMENT PROGRAM713990$845,460$845,460
CUPS713990$592,576$592,576
COMPETITION FEES713990$576,640$576,640
COACHING EDUCATION611600$51,456$51,456
FieldValueIRS element (for citing)
Total Program Service Revenue$3,117,920TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$104,395TotalRevenueColumnAmt
Exclusion$104,395ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,419,359SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,269,348SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$150,011SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,011TotalRevenueColumnAmt
Exclusion$150,011ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
OTHER REVENUE541800$26,541$26,541
DIGITAL ADS541800$3,010$3,010
FieldValueIRS element (for citing)
Other Revenue Total$29,551OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,438,502TotalRevenueColumnAmt
Related Or Exempt Func Income$3,144,461RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$3,010UnrelatedBusinessRevenueAmt
Exclusion$254,406ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$177,760TotalAmt
Program Services$125,050ProgramServicesAmt
Management And General$52,710ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$826,361TotalAmt
Program Services$581,327ProgramServicesAmt
Management And General$245,034ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$95,360TotalAmt
Program Services$44,726ProgramServicesAmt
Management And General$50,634ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$67,125TotalAmt
Program Services$46,907ProgramServicesAmt
Management And General$20,218ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$93,965TotalAmt
Program Services$79,872ProgramServicesAmt
Management And General$14,093ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$41,301TotalAmt
Program Services$41,301ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,219TotalAmt
Program Services$2,736ProgramServicesAmt
Management And General$483ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$34,104TotalAmt
Program Services$28,989ProgramServicesAmt
Management And General$5,115ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$30,564TotalAmt
Program Services$24,344ProgramServicesAmt
Management And General$6,220ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,231TotalAmt
Program Services$4,231ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,510TotalAmt
Program Services$12,058ProgramServicesAmt
Management And General$452ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$189,974TotalAmt
Program Services$178,010ProgramServicesAmt
Management And General$11,964ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DEVELOPMENT$327,220$327,220
FIELD USAGE FEES$305,305$305,305
REFEREE PROGRAM EXPENSE$283,755$283,755
REGISTRATION$274,909$274,909

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$303,806TotalAmt
Program Services$301,904ProgramServicesAmt
Management And General$1,902ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,071,469TotalAmt
Program Services$2,662,644ProgramServicesAmt
Management And General$408,825ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$144,267BOYAmt
EOY$45,070EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$563,276BOYAmt
EOY$475,476EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$166,666BOYAmt
EOY$133,333EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$98,131BOYAmt
EOY$56,771EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,453BOYAmt
EOY$23,575EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$151,199LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$114,369LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$44,170BOYAmt
EOY$36,830EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,026,489BOYAmt
EOY$3,536,697EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,066,452BOYAmt
EOY$4,307,752EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$92,897BOYAmt
EOY$28,691EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$103,371BOYAmt
EOY$50,961EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$58,508BOYAmt
EOY$80,112EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$254,776BOYAmt
EOY$159,764EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,640,709BOYAmt
EOY$4,081,399EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$170,967BOYAmt
EOY$66,589EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,811,676BOYAmt
EOY$4,147,988EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,066,452BOYAmt
EOY$4,307,752EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$367,033ReconcilationRevenueExpnssAmt
Investment Expense-$17,258InvestmentExpenseAmt
Prior Period Adjustments-$13,463PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$162,663CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$103,552CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,448CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$231,825CurrentTaxYearMinus1YearAmt
Current Tax Year$36,625CurrentTaxYearAmt
Total$559,113TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,670,891CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,614,925CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,707,003CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,886,648CurrentTaxYearMinus1YearAmt
Current Tax Year$3,117,920CurrentTaxYearAmt
Total$13,997,387TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,833,554CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,718,477CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,731,451CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,118,473CurrentTaxYearMinus1YearAmt
Current Tax Year$3,154,545CurrentTaxYearAmt
Total$14,556,500TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$14,556,500PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$136CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$696CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,531CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,783CurrentTaxYearMinus1YearAmt
Current Tax Year$104,395CurrentTaxYearAmt
Total$212,541TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$136CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$696CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,531CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,783CurrentTaxYearMinus1YearAmt
Current Tax Year$104,395CurrentTaxYearAmt
Total$212,541TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,740CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,610CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,430CurrentTaxYearMinus1YearAmt
Current Tax Year$29,551CurrentTaxYearAmt
Total$68,831TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,834,190CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,720,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,754,592CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,239,686CurrentTaxYearMinus1YearAmt
Current Tax Year$3,288,491CurrentTaxYearAmt
Total$14,837,872TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98100PublicSupportCY509Pct
Public Support PY5090.98200PublicSupportPY509Pct
Investment Income CY0.01430InvestmentIncomeCYPct
Investment Income PY0.00800InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER - 2020 AMOUNT: $ 500. 2021 AMOUNT: $ 1,740. 2022 AMOUNT: $ 5,610. 2023 AMOUNT: $ 31,430. 2024 AMOUNT: $ 29,551.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$151,199OtherCostOrOtherBasisAmt
Depreciation$114,369DepreciationAmt
Book Value$36,830BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$36,830TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPLAYER INSURANCE LABILITYDesc
Amt$80,112Amt
FieldValueIRS element (for citing)
Total Liability$80,112TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,421,244TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,421,244RevenueSubtotalAmt
Investment Expenses Not Incld$17,258InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$17,258RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,438,502TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,071,469TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,071,469ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,071,469TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME. ISP IS A SINGLE-MEMBER INDIANA LIMITED LIABILITY COMPANY. ISA IS THE SINGLE MEMBER OF ISP AND ALL INTERESTS, SECURTIES, OBLIGATIONS, RIGHTS TO AQUIRE INTERESTS, OR OTHER SECURITY OF ISP IS THE SOLE PROPERTY OF ISA. FOR TAX REPORTING PURPOSES, ISP IS CONSIDERED A DISREGARDED ENTITY OF ISA, AND ITS ACTIVITIES ARE INCLUDED IN THE REPORTING INFORMATION OF ISA. THE ASSOCIATION HAS ADPOTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZED NO INTEREST OR PENALITIES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES FOR BOTH OF THE YEARS ENDED JULY 31, 2025 AND 2024. IF THE SITUATION AROSE IN WHICH THE ASSOCIATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED INOTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND AND CHANGE. THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ASSOCIATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ASSOCIATIONS TAX POSITIONS. MANAGMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED JULY 31,2025 AND 2024.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDAVID GUTHRIEPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$177,760BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$177,760TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING, A COPY OF FORM 990 IS PROVIDED TO THE BOARD. COMMENTS ABOUT THE FORM, IF ANY, FROM THE BOARD ARE INCORPORATED INTO THE FORM IF DEEMED NECESSARY.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS MUST IMMEDIATELY DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST AS INDICATED IN THE ORGANIZATION'S BY-LAWS. IF THERE IS A CONFLICT, THAT BOARD MEMBER IS NOT ALLOWED TO VOTE.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS DETERMINES ALL SALARY RANGES THROUGH COMPARISON TO OTHER SOCCER ASSOCIATIONS. THE EXECUTIVE DIRECTOR DETERMINES THE EMPLOYEES' SALARY IN COMPLIANCE WITH THE APPROVED RANGES. THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR'S SALARY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE AT THE ANNUAL MEETING TO ALL MEMBERS AND GUESTS. THE FINANCIAL STATEMENTS ARE ALSO MADE AVAILABLE AT THE STATE OFFICE UPON REQUEST. THE TAX-EXEMPT APPLICATION AND ANNUAL INFORMATION RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SPORTS PROPERTIES INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BOULEVARD SUITE JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd
FieldValueIRS element (for citing)
EIN464501119EIN
Primary ActivitiesLEASING SOCCERPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Total Income-$2,400TotalIncomeAmt
End Of Year Assets$475,283EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOC INCBusinessNameLine1Txt

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