YOUTH SOCCER CLUB OF MONTGOMERY COUNTY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- YOUTH SOCCER CLUB OF MONTGOMERY COUNTY INC (EIN 76-0502935)
- Tax period
- 2022-05-01 to 2023-04-30
- Filed
- 2024-02-19
- IRS object ID
- 202440509349300819
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-19T11:51:30-06:00 | ReturnTs |
| Tax Period End | 2023-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 760269860 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Blazek & Vetterling | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 Weslayan Suite 200 | AddressLine1Txt |
| City | Houston | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 760502935 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Youth Soccer Club of Montgomery County | BusinessNameLine1Txt |
| Business Name Line2 | Inc Dba HTX Soccer Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YOUT | BusinessNameControlTxt |
| Phone | 2812981971 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 Timberloch 275 | AddressLine1Txt |
| City | The Woodlands | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77380 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brett Steil | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2812981971 | PhoneNum |
| Signature | 2024-02-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Brett | PersonFirstNm |
| Person Last | Steil | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Barbara Murphy | PreparerPersonNm |
| PTIN | P01386215 | PTIN |
| Phone | 7134395739 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Brett Steil | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 Timberloch 275 | AddressLine1Txt |
| City | The Woodlands | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77380 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,166,246 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.htxsoccer.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | Providing youth soccer opportunities for all levels in the greater Houston community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 54 | TotalEmployeeCnt |
| Total Volunteers | 950 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,069,217 | PYContributionsGrantsAmt |
| CY Contributions Grants | $242,467 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,356,923 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,778,124 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,835 | PYInvestmentIncomeAmt |
| CY Investment Income | $78,754 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$17,411 | PYOtherRevenueAmt |
| CY Other Revenue | $23,529 | CYOtherRevenueAmt |
| PY Total Revenue | $12,410,564 | PYTotalRevenueAmt |
| CY Total Revenue | $12,122,874 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $12,100 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $93,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,283,735 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,547,555 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $42,041 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,766,887 | PYOtherExpensesAmt |
| CY Other Expenses | $6,099,680 | CYOtherExpensesAmt |
| PY Total Expenses | $11,062,722 | PYTotalExpensesAmt |
| CY Total Expenses | $11,740,235 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,347,842 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $382,639 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,703,270 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,085,909 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,703,270 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,085,909 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Providing youth soccer opportunities for all levels in the greater Houston community. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,873,276 | ExpenseAmt |
| Grant | $93,000 | GrantAmt |
| Revenue | $10,785,779 | RevenueAmt |
| Desc | Training programs: HTX Soccer provides a complete player development pathway for boys and girls through its recreational, youth academy, competitive, development academy, and college programs. Each team is led by a licensed Head Coach responsible for the complete cycle of player development - plan, perform, and evaluate. A Director of Coaching supports the Head Coach. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $382,500 | ExpenseAmt |
| Revenue | $397,618 | RevenueAmt |
| Desc | Camp programs: Our mission is to provide a fun, safe camp experience for youth soccer players of all ages and ability levels, delivered by our professional coaching staff. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $281,465 | ExpenseAmt |
| Revenue | $594,727 | RevenueAmt |
| Desc | Tournaments: HTX Soccer hosts several tournaments yearly, from 3v3 to full-sided events, hosting recreational to national-level teams from all over the country. Our mission is to provide a first-class event for all attending teams, encouraging competition, player development, and sportsmanship. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $10,537,241 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | Yes (1) | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | Yes (1) | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 286 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 54 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (1) | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kimberly Longi | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2812982180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 Timberloch Suite 275 | AddressLine1Txt |
| City | The Woodlands | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77380 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| David Smith | ||||||||
| President | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Jessica Waters | ||||||||
| Vice President | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Brett Steil | ||||||||
| Treasurer | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Kevin Bourbonnais | ||||||||
| Director | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| Derek Campbell | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Morgan Culbreth | ||||||||
| Director | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| Julian Eddy | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Donald M Gemmell | ||||||||
| Technical Director | 50.00 | Yes (X) | $224,176 | $0 | $26,844 | |||
| Kimberly Longi | ||||||||
| Executive Administrator | 50.00 | Yes (X) | $132,250 | $0 | $6,906 | |||
| Randy Evans | ||||||||
| South Director | 50.00 | $183,975 | $0 | $0 | Yes (X) | |||
| Simon Boddison | ||||||||
| Soccer Operations Director | 50.00 | $182,347 | $0 | $22,969 | Yes (X) | |||
| Dave Dengerink | ||||||||
| Academy Director | 50.00 | $166,000 | $0 | $9,960 | Yes (X) | |||
| Stuart Fitzsimons | ||||||||
| Competitive Director | 50.00 | $159,050 | $0 | $6,362 | Yes (X) | |||
| James S Bell | ||||||||
| East & Camps Director | 50.00 | $129,750 | $0 | $3,165 | Yes (X) | |||
| Andrew Squire | ||||||||
| Central & Sienna Director | 50.00 | $116,450 | $0 | $6,987 | Yes (X) | |||
| Radojica Ristic | ||||||||
| West Director | 50.00 | $116,167 | $0 | $4,937 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,410,165 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $88,130 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| South Texas Youth Soccer Assn | |||||
| 2851 Joe DeMaggio Blvd 23 | Round Rock | TX | 78665 | Soccer program consulting | $330,725 |
| BD Sports Advisory LLC | |||||
| 7 Club Ridge Court | The Woodlands | TX | 77382 | Strategic planning | $266,415 |
| MD Turf Services LLC | |||||
| 7 Club Ridge Court | The Woodlands | TX | 77382 | Field maintenance | $191,835 |
| Timberline Youth Soccer Assn | |||||
| PO Box 130873 | The Woodlands | TX | 77393 | Soccer program consulting | $181,362 |
| Community Athletic Solutions LLC | |||||
| 3311 Washington Rd | McMurray | PA | 15317 | Coaching | $149,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $64,845 | FundraisingAmt |
| Government Grants | $40,392 | GovernmentGrantsAmt |
| All Other Contributions | $137,230 | AllOtherContributionsAmt |
| Noncash Contributions | $7,500 | NoncashContributionsAmt |
| Total Contributions | $242,467 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Training | 713940 | $10,785,779 | $10,785,779 |
| Tournaments | 713940 | $538,762 | $538,762 |
| Camps | 713940 | $397,618 | $397,618 |
| Field use fees | 713940 | $55,965 | $55,965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,778,124 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $78,754 | TotalRevenueColumnAmt |
| Exclusion | $78,754 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $66,901 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $64,845 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $43,372 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,529 | TotalRevenueColumnAmt |
| Exclusion | $23,529 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,122,874 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,778,124 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $102,283 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,000 | TotalAmt |
| Program Services | $93,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,207 | TotalAmt |
| Program Services | $67,215 | ProgramServicesAmt |
| Management And General | $273,587 | ManagementAndGeneralAmt |
| Fundraising | $22,405 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,478 | TotalAmt |
| Program Services | $481,478 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,083,478 | TotalAmt |
| Program Services | $3,659,487 | ProgramServicesAmt |
| Management And General | $411,576 | ManagementAndGeneralAmt |
| Fundraising | $12,415 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,398 | TotalAmt |
| Program Services | $110,622 | ProgramServicesAmt |
| Management And General | $9,386 | ManagementAndGeneralAmt |
| Fundraising | $390 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,992 | TotalAmt |
| Program Services | $149,454 | ProgramServicesAmt |
| Management And General | $22,010 | ManagementAndGeneralAmt |
| Fundraising | $528 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,002 | TotalAmt |
| Program Services | $274,968 | ProgramServicesAmt |
| Management And General | $49,465 | ManagementAndGeneralAmt |
| Fundraising | $2,569 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,714 | TotalAmt |
| Management And General | $12,714 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,400 | TotalAmt |
| Management And General | $2,400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,602 | TotalAmt |
| Program Services | $60,720 | ProgramServicesAmt |
| Management And General | $19,882 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,576 | TotalAmt |
| Program Services | $187,326 | ProgramServicesAmt |
| Management And General | $27,588 | ManagementAndGeneralAmt |
| Fundraising | $662 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,116 | TotalAmt |
| Program Services | $23,982 | ProgramServicesAmt |
| Management And General | $98,134 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,139 | TotalAmt |
| Program Services | $2,750 | ProgramServicesAmt |
| Management And General | $14,389 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,106 | TotalAmt |
| Management And General | $158,106 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,039 | TotalAmt |
| Program Services | $91,432 | ProgramServicesAmt |
| Management And General | $41,223 | ManagementAndGeneralAmt |
| Fundraising | $1,384 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,225 | TotalAmt |
| Program Services | $5,063 | ProgramServicesAmt |
| Management And General | $20,474 | ManagementAndGeneralAmt |
| Fundraising | $1,688 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,616 | TotalAmt |
| Program Services | $15,597 | ProgramServicesAmt |
| Management And General | $19 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Coaching fees | $3,243,153 | $3,243,153 |
| Field expenses | $876,795 | $876,795 |
| Registration fees | $627,200 | $627,200 |
| Train'g/tournamts/camps | $566,999 | $566,999 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,740,235 | TotalAmt |
| Program Services | $10,537,241 | ProgramServicesAmt |
| Management And General | $1,160,953 | ManagementAndGeneralAmt |
| Fundraising | $42,041 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,703,270 | BOYAmt |
| EOY | $3,085,909 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,703,270 | BOYAmt |
| EOY | $3,085,909 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,703,270 | BOYAmt |
| EOY | $3,085,909 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,703,270 | BOYAmt |
| EOY | $3,085,909 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,703,270 | BOYAmt |
| EOY | $3,085,909 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $382,639 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,680 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $103,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $152,414 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,069,217 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,467 | CurrentTaxYearAmt |
| Total | $2,702,724 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,940,945 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,978,296 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,961,318 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,356,923 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,778,124 | CurrentTaxYearAmt |
| Total | $47,015,606 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,075,625 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,082,242 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,113,732 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,426,140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,020,591 | CurrentTaxYearAmt |
| Total | $49,718,330 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $31,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $75,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $315,995 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,900 | CurrentTaxYearAmt |
| Total | $426,145 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $31,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $75,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $315,995 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,900 | CurrentTaxYearAmt |
| Total | $426,145 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $49,292,185 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,160 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,698 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,835 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $78,754 | CurrentTaxYearAmt |
| Total | $216,718 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,160 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,698 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,835 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $78,754 | CurrentTaxYearAmt |
| Total | $216,718 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,452 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $23,529 | CurrentTaxYearAmt |
| Total | $103,235 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,185,498 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,142,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,159,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,427,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,122,874 | CurrentTaxYearAmt |
| Total | $50,038,283 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98510 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98370 | PublicSupportPY509Pct |
| Investment Income CY | 0.00430 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00360 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf tournament | Event1Nm |
| Gross Receipts Event1 | $131,746 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $64,845 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $66,901 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $23,555 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $19,817 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $131,746 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $64,845 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $66,901 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $23,555 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,817 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $43,372 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $23,529 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial assistance | GrantTypeTxt |
| Recipient | 100 | RecipientCnt |
| Non Cash Assistance | $93,000 | NonCashAssistanceAmt |
| Valuation Method Used | Cost | ValuationMethodUsedDesc |
| Non Cash Assistance | Fee reduction | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | HTX Soccer seeks to ensure that athletes may participate in competitive soccer regardless of financial constraints. HTX Soccer provides financial assistance to families in need. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Donald M Gemmell | ||||||||||||||
| Technical Director | $224,176 | $0 | $0 | $0 | $0 | $0 | $8,138 | $0 | $18,706 | $0 | $251,020 | $0 | $0 | $0 |
| Simon Boddison | ||||||||||||||
| Soccer Operations Director | $94,176 | $0 | $88,171 | $0 | $0 | $0 | $4,263 | $0 | $18,706 | $0 | $205,316 | $0 | $0 | $0 |
| Randy Evans | ||||||||||||||
| South Director | $146,875 | $0 | $37,100 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $183,975 | $0 | $0 | $0 |
| Dave Dengerink | ||||||||||||||
| Academy Director | $125,000 | $0 | $41,000 | $0 | $0 | $0 | $9,960 | $0 | $0 | $0 | $175,960 | $0 | $0 | $0 |
| Stuart Fitzsimons | ||||||||||||||
| Competitive Director | $120,000 | $0 | $39,050 | $0 | $0 | $0 | $6,362 | $0 | $0 | $0 | $165,412 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Donald Gemmell and Simon Boddison received indemnification payments for health insurance of $4,558, treated as taxable health insurance compensation. Donald Gemmell's discretionary spending account is used for business expenses, and these amounts are not treated as taxable compensation. |
| Part I, Line 5 | Per the board approved agreement, Simon Boddison, operations director, was paid commissions for sponsorships donated to the organization. |
| Part I, Line 7 | Randy Evans, Stuart Fitzsimmons and David Dengerink were awarded bonuses based upon performance and merit. The bonuses were approved by the board. |
Schedule L IRS990ScheduleL
Disqualified Person Ex Bnft Tr DisqualifiedPersonExBnftTrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Donald M Gemmell - Technical Direc | PersonNm |
| Rln Disqualified Person Org | Tech Dir to May 2023 | RlnDisqualifiedPersonOrgTxt |
| Transaction | Unauthorized amounts | TransactionDesc |
| Transaction Corrected | 0 | TransactionCorrectedInd |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BD Sports Advisory LLC | |||
| Technical Director owner | $178,038 | Camp bonuses, unapproved rebates/bonuses | 0 |
| MD Turf Services LLC | |||
| Technical Director owner | $215,540 | Field maintenance | 0 |
| Houston Youth Development Soccer League LLC | |||
| Technical Director owner | $87,900 | Youth soccer | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part I, Excess Benefit Transactions, (c) Desc. of transaction | FormAndLineReferenceDesc |
| Explanation | The Club's Board of Directors discovered multiple reportable transactions during the tax year. The discoveries were made during the start of the negotiation of a new employment agreement with the Club's Technical Director, the senior managerial official of the Club, and after a committee of the Board undertook the negotiations (collectively, the Investigation). Based on its Investigation, the Board became aware of information demonstrating that the Technical Director owned, in whole or in part, multiple limited liability companies through which he was transacting business either directly with the Club or utilizing Club resources. The Board had been unaware of the information demonstrating the Technical Director's ownership of these entities as the Technical Director did not disclose these as related parties under the Club's Conflict of Interest Policy. Not knowing these to be related parties, the Form 990s previously filed by the Club did not identify these entities as related parties. The Club engaged legal counsel and certified public accountants to assist the Club in understanding the scope of its Investigation, seeking repayment, and making this disclosure. The following is a list of the transactions identified by the Board based on its Investigation to date:1. BD Sports Advisors, LLC: The Club believes BD Sports Advisors, LLC ("BD Sports") is owned either solely by the Technical Director or by the Technical Director and his spouse. Based on the Investigation, the Board concluded that the Technical Director directed that bonus compensation payable to him under his employment agreement be paid to BD Sports. Additionally, the Board concluded the amounts paid as bonus payments were calculated by the Technical Director using a formula that caused the bonuses to be inflated in comparison to amounts actually due under his most recent past employment agreement. The Board additionally concluded that the Technical Director directed a portion of cash rebates, which were provided by one of the Club's major vendors for purchases made by the Club, be paid to BD Sports rather than the Club. The Club's Investigation has tentatively identified that during the Club's 2021, 2022, and 2023 tax years, the overpayments of bonuses and diversion amounts total $518,654.73. The amounts identified were not intended or approved by the governing body of the Club to constitute compensation to Mr. Gemmell, and the Club, therefore, believes such amounts to be automatic excess benefit transactions under Treas. Reg. 53.4958-4(c). 2. Player Development Futsal League, LLC: The Club believes Player Development Futsal League, LLC ("Futsal League") to be owned either solely by the Technical Director or by the Technical Director and his spouse. During its Investigation, the Board concluded the Technical Director created Futsal League as an indoor soccer league. The Club's Investigation has tentatively identified that during the Club's 2022 and 2023 tax years, the Technical Director caused a total of $12,520.00 to be paid to third parties by the Club although the expenses were attributable to and should have been paid by Futsal League. Because the Club paid the expenses of a disqualified person, the Club believes such amounts constitute an excess benefit transaction. Based on its Investigation, the Club has also concluded that the Futsal League utilized Club assets (e.g., equipment, marketing, etc.) without payment to the Club; however, the Club lacks records to arrive at a specific dollar amount involved. 3. Houston Youth Development Soccer League, LLC: The Club believes Houston Youth Development Soccer League, LLC ("HYDSL") to be owned either solely by the Technical Director or by the Technical Director and his spouse. During its Investigation, the Board concluded the Technical Director owns the limited liability company through which he created HYDSL as a youth soccer league in which Club teams, along with outside teams, would compete. The Club's Investigation has tentatively identified that during the Club's 2021, 2022, and 2023 tax years, a total of $155,100 was paid by the Club to HYDSL. Based on its Investigation, the Club believes a substantial portion of this amount represents entry fees paid by Club teams or third-party teams run through the Club's registration software; however, the Club lacks records to calculate that amount. In addition to these amounts, the Club's Investigation revealed HYDSL utilized Club assets (e.g., equipment, field time, software, marketing, etc.) without payment to the Club; however, the Club lacks records to arrive at a specific dollar amount involved. 4. Other: Through its Investigation, the Club also concluded that the Technical Director was personally receiving merchandise gift cards and/or award points from two Club vendors tied to the vendor's sales of goods to the Club. The Club's Investigation revealed at least one situation in which BD Sports received a commission on sales by a third-party vendor to the Club. The Club is continuing its Investigation to review information concerning these payments but lacks sufficient information to identify the nature and full amount of these benefits. The Club's Investigation revealed an additional limited liability company of which the Technical Director owned, at relevant times, more than thirty-five percent (35%) and was purportedly providing services to the Club "MD Turf Services, LLC," but not shown as a related party on previously filed Form 990s. Currently, the Club lacks documentation sufficient to determine whether any of the Club's payments to this entity were in excess of fair market value for services provided to the Club, if any.The Club's Investigation demonstrates a total excess benefit determined to date: $531,174.73. [Note: This amount does not include any amounts for these entities' private use of Club personnel and assets which continues to be investigated.]Since learning of the identities of the parties set forth above, the Club has engaged legal counsel and certified public accountants to assist and provide counsel to the Club. Demand has been made on the Technical Director (individually and on behalf of his entities) for repayment of these amounts. The Technical Director has denied wrongdoing, has denied the existence of any excess benefit, and has not made any repayment to the Club. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 5 | See excess benefit transaction description on Schedule L, Part V. |
| Form 990, Part VI, Section A, line 6 | Members of The Club include registered player's parents or legal guardians. |
| Form 990, Part VI, Section A, line 7a | Elections for positions of the Board of Director and passage of amendments to the Constitution and By-laws are voted on by members of the Club. |
| Form 990, Part VI, Section A, line 7b | See line 7a above. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is reviewed by the Executive Administrator and Treasurer. A copy of the Form 990 is provided to the board members before filing. |
| Form 990, Part VI, Section B, line 12c | HTX Soccer Board of Directors, Management, and Staff will be given a copy of the Conflict of Interest Policy and Procedures upon election/appointment/or initiation of employment. The Technical Director and the management team will ensure that all Board of Directors, Management, and Staff complete the Conflict of Interest Questionnaire during the first month of their appointment/employment or the institution of this policy. Any individual having a conflict of interest or possible conflict of interest, as discovered through the Conflict of Interest Questionnaire or subsequently, should not vote or use personal influence on the matter. Minutes of meetings should reflect that a disclosure was made and note the abstention from voting. A compiled file, including all submitted Conflict of Interest Statements, shall be maintained at the HTX Soccer offices and accessible only to the Technical Director, members of the Board of Directors, and those assigned by the Technical Director to maintain the file. Any conflict of interest or possible conflict of interest on the part of an individual should be disclosed to the Board of Directors when it becomes a matter of possible HTX Soccer action. The forgoing requirement should not be construed as preventing an individual from briefly stating their position in the matter since their knowledge may assist the Board of Directors and Technical Director. The Conflict of Interest Statement will be renewed annually. Any Conflict of Interest should be disclosed when it occurs. Failure to comply will exclude a Director from Board of Director meetings, participation, or votes and cause disciplinary action for HTX Soccer management or staff. |
| Form 990, Part VI, Section B, line 15 | Independent board members conduct a review of other clubs' tax returns for compensation comparison to determine the Technical Director, key employees, and officer compensation; continued review of organizational improvements and positive outcomes in relation to past compensation is also considered. |
| Form 990, Part VI, Section C, line 19 | Upon request |
Comments