2024-03-14T15:20:36-05:00 2023-07-31 042734675 DANIEL DENNIS & COMPANY LLP 990 WASHINGTON STREET STE 203 DEDHAM MA 02026 990 2022-08-01 203786129 SOCCER WITHOUT BORDERS SOCC 8572640097 3700 EASTERN AVE BALTIMORE MD 21224 JENNIFER TEPPER EXECUTIVE DIRECTOR 8572640097 2024-03-13 JENNIFER TEPPER 999009999 0 ANDREW BACIGALUPO P01797572 6172629898 2024-03-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER TEPPER 3700 EASTERN AVE BALTIMORE MD 21224 4337586 0 X WWW.SOCCERWITHOUTBORDERS.ORG X 2005 PA PROVIDING SOCCER, EDUCATIONAL, AND COMMUNITY BUILDING OPPORTUNITIES FOR UNDER-SERVED YOUTH. 14 13 53 300 0 0 3728043 4329610 0 0 7644 7976 46727 -15153 3782414 4322433 0 0 0 0 1831153 2555460 0 0 185636 1325244 1564065 3156397 4119525 626017 202908 2717643 3077564 275422 432435 2442221 2645129 PROVIDING SOCCER, EDUCATIONAL, AND COMMUNITY BUILDING OPPORTUNITIES FOR UNDER-SERVED YOUTH. 0 0 2474785 RAN SCHOOL YEAR AND SUMMER, YOUTH DEVELOPMENT PROGRAMS FOR NEWCOMER YOUTH IN THE BAY AREA, CA; BALTIMORE CITY, AND BALTIMORE COUNTY, MD; GREELEY AND AURORA, CO; AND GREATER BOSTON AND SPRINGFIELD, MA PROVIDING 3100 REFUGEE, ASYLEE, AND IMMIGRANT YOUTH WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES THROUGH TEAM PROGRAMS, CAMPS & CLINICS, LEAGUES & TOURNAMENTS. 212709 RAN YEAR-ROUND, YOUTH DEVELOPMENT PROGRAMS FOR UNDERSERVED YOUTH IN GRANADA, NICARAGUA AND KAMPALA, UGANDA, WITH A FOCUS ON GIRLS' ENGAGEMENT, SERVING MORE THAN 5000 YOUTH AGES 5-20 WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES THROUGH TEAM PROGRAMS, CAMPS & CLINICS, LEAGUES & TOURNAMENTS. 609281 HOSTED VIRTUAL AND IN-PERSON COACH TRAININGS THAT SERVED OVER 100 COACHES DIRECTLY, DEVELOPED TWO ONLINE GENDER EQUITY COACHING PLATFORMS, WHILE SUPPORTING THE GROWTH OF THE SPORT-FOR-DEVELOPMENT SECTOR THROUGH INNOVATIVE TOOLS, TRAININGS, AND KNOWLEDGE SHARING, INCLUDING PARTICIPATION AND LEADERSHIP IN PLAY PROUD, EQUAL PLAY EFFECT, AND SWITCH THE PITCH. CONVENED ALL SWB STAFF FOR AN ORG-WIDE CAPACITY-BUILDING SUMMIT. 3296775 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 98 0 53 1 0 1 UG 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA CA PA MD CO WA NY KS X X X EMILY SHERMAN 8572640097 3700 EASTERN AVE BALTIMORE MD 21224 BENJAMIN GUCCIARDI FOUNDER & OAKLAND DIRECTOR 40.00 X X 64675 0 0 TAMMY REDER DIRECTOR 5.00 X 0 0 0 CHARLIE BUSTIN TREASURER 5.00 X X 0 0 0 GILLIAN CASSELL-STIGA DIRECTOR 3.00 X 0 0 0 RYAN HAWKE DIRECTOR 5.00 X 0 0 0 LEILA MILANI DIRECTOR 2.00 X 0 0 0 JULIO CHOW-GAMBOA DIRECTOR 2.00 X 0 0 0 CHRISTOPHER GRECCO DIRECTOR 2.00 X 0 0 0 SKYE DELANO DIRECTOR 2.00 X 0 0 0 ERIN SIMONS COOK BOARD PRESIDENT 5.00 X X 0 0 0 SARA CHEHREHSA DIRECTOR 2.00 X 0 0 0 MARTHA SAAVERDA SECRETARY 5.00 X X 0 0 0 MICHAEL SACK DIRECTOR 2.00 X 0 0 0 TOAHA AHMAD DIRECTOR 2.00 X 0 0 0 MARY CONNOR E.D. (8/1-3/31) 40.00 X 92875 0 5952 JENNIFER TEPPER E.D. (AS OF 4/1) 40.00 X 0 0 0 157550 0 5952 0 0 0 0 UP2US SPORTS 520 8TH AVE 2ND FLOOR NEW YORK NY 10018 COACHING 157325 MRTIM'S BUS RIDES 9453 COMMON BROOK RD 404 OWING MILLS MD 21117 DAILY TRANSPORATION 141455 2 109041 2287124 1933445 85423 4329610 7976 7976 0 109041 15153 -15153 -15153 4322433 0 0 -7177 X 157551 93921 39129 24501 2020651 1620845 284838 114968 179836 144663 24981 10192 197422 159695 27354 10373 60097 60097 627471 511334 99437 16700 61541 31749 22554 7238 91705 87552 2489 1664 98875 98875 10714 10714 26029 7906 18123 50603 17671 32932 PROGRAM SUPPLIES 349696 349696 DONATED MATERIALS 85423 85423 MEALS 49515 49515 MAINTENANCE AND REPAIRS 37930 37930 14466 14466 4119525 3296775 637114 185636 1773482 878405 361681 753505 44941 47525 652710 75410 533679 577300 702654 3860 118175 2717643 3077564 37630 22132 237792 225504 0 184799 275422 432435 X 2228571 2424379 213650 220750 2442221 2645129 2717643 3077564 202908 0 X 0 1 X 1 0 X 1828127 2350092 2877235 3386490 4158758 14600702 1828127 2350092 2877235 3386490 4158758 14600702 16785 14583917 9260 12283 4549 7644 7976 41712 8609 1758 7971 18338 14660752 0.99480 0.98140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 83400 83400 512691 26038 486653 56619 49372 7247 577300 ADVANCES ON CONTRACTS 71471 RIGHT OF USE LIABILITY 113328 184799 X 4360386 22800 15153 37953 4322433 0 4322433 4157478 22800 15153 37953 4119525 0 4119525 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AS A NON-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM STATE INCOME TAXES, EXCEPT FOR INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. FOR THE YEARS ENDED JULY 31, 2023 AND 2022, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT JULY 31, 2023, THE ORGANIZATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ANY OF ITS OPEN TAX YEARS, 2020 THROUGH 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED TO REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED TO REVENUE 1 CENTRAL AMERICA AND THE CARIBBEAN - NICARAGUA 1 12 EDUCATION YOUTH DEVELOPMENT 113785 SUB-SAHARAN AFRICA - UGANDA 1 15 EDUCATION YOUTH DEVELOPMENT 147272 2 27 0 0 2 27 261057 0 261057 0 0 0 0 0 0 PART I, LINE 2: FUNDS AT THE INTERNATIONAL PROGRAM SITES IN CENTRAL AMERICA AND AFRICA ARE MONITORED BY SOCCER WITHOUT BORDERS (SWB) STAFF MEMBERS. THE LOCAL DIRECTORS ARE TRAINED IN SWB FINANCIAL POLICIES AND PROCEDURES AND ARE IN CONSTANT COMMUNICATION WITH OUR US FINANCE STAFF, WHO PROVIDE SUPPORT WHEN NEEDED. BOTH LOCATIONS USE AN ON-SITE LEDGER SYSTEM AND ONLINE REPORTING SYSTEM, AND COMPLY WITH SWB STANDARD OPERATING PROCEDURES. THE PRIMARY RESPONSIBILITIES OF THESE STAFF MEMBERS WITH REGARDS TO FINANCIALS ARE TO RECEIVE MONEY TRANSFERS, MAKE PAYMENTS, DOCUMENT, AND REPORT ON THESE FUNDS. IN NICARAGUA, CASH IS RECEIVED VIA MONEY TRANSFER AND IMMEDIATELY USED TO PAY FIXED COSTS INCLUDING RENT AND UTILITIES. THE REMAINDER OF THESE FUNDS ARE PLACE INTO A LOCKED CASH BOX, NOTING THE EXCHANGE RATE AND DEPOSIT ON THE LEDGER. ONLY THE DIRECTOR HAS THE KEY TO THE CASH BOX, THOUGH COACHES MAY REQUEST WITHDRAWALS FOR PROGRAM ACTIVITIES WITH PERMISSION ON A LEDGER WITH RECEIPTS ATTACHED, IF THEY ARE AVAILABLE. IN UGANDA, FUNDS ARE TRANSFERRED TO THE BANK ACCOUNT, WHICH PAYS EMPLOYEES DIRECTLY. FUNDS FOR PROGRAM EXPENSES ARE WITHDRAWN AS CASH AND A LOCKED CASH BOX IS USED, WITH SIMILAR PROCESS TO NICARAGUA. AND AT THE END OF EACH MONTH, THE DIRECTORS RECONCILE THE LEDGER, RECEIPTS, AND WITHDRAWALS AGAINST THE CASH BOX AND SUBMIT AN ONLINE EXPENSE FORM TO THE FINANCE DIRECTOR AND EXECUTIVE DIRECTOR, SIGNING TO ACKNOWLEDGE THE TOTALS ARE CORRECT TO THE BEST OF THEIR KNOWLEDGE. VARIANCES IN MONTH-TO-MONTH COST, OR FROM THE BUDGET, TRIGGERS A CONVERSATION BETWEEN THE LOCAL DIRECTOR AND THE FINANCE DIRECTOR. PART III ACCOUNTING METHOD: NYC MARATHON 66098 66098 1296 5400 MARYLAND SGBC 12965 12965 1744 270 4 29978 29978 52 1711 4680 109041 109041 1796 3007 10350 15153 -15153 X EQUIPMENT AND APPAREL 11 59013 RETAIL/MARKET COST X REGISTRATION FEE 3 26410 RETAIL/MARKET COST X FACILITIES 3 22800 RETAIL/MARKET COST 0 0 0 PART I, LINE 30B: THE AMOUNT REPORTED IN PART I COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS PREPARED REPORTS AND TAX DOCUMENTS AND THEN PRESENTS THEM TO THE FULL BOARD PRIOR TO SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY THROUGH COMPLETION OF THE CONFLICT OF INTEREST POLICY FORMS AND UPDATED THROUGHOUT THE YEAR AS DEEMED NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A EVERY THREE YEARS, MANAGEMENT COMPLETES AN IN-DEPTH COMPENSATION BENCHMARKING PROCESS THAT ALIGNS WITH THE ORGANIZATION COMPENSATION GUIDELINES AND PHILOSOPHY. MANAGEMENT THEN MAKES A RECOMMENDATION FOR ALL POSITION LEVELS, INCLUDING THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE INFORMATION IS SHARED WITH THE ORGANIZATION'S BOARD OF DIRECTORS FOR THE BOARD TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC BY REQUESTING ITEMS IN WRITING TO THE ORGANIZATION. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 489,639. MANAGEMENT AND GENERAL EXPENSES 97,884. FUNDRAISING EXPENSES 5,640. TOTAL EXPENSES 593,163. REGISTRATION AND OTHER FEES: PROGRAM SERVICE EXPENSES 21,695. MANAGEMENT AND GENERAL EXPENSES 1,553. FUNDRAISING EXPENSES 11,060. TOTAL EXPENSES 34,308.