INDIANA SOCCER ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
INDIANA SOCCER ASSOCIATION INC (EIN 35-1845779)
Tax period
2022-08-01 to 2023-07-31
Filed
2024-04-05
IRS object ID
202440969349301004
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

FieldValueIRS element (for citing)
Return2024-04-05T09:33:35-05:00ReturnTs
Tax Period End2023-07-31TaxPeriodEndDt

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 Begin2022-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351845779EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOC 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
Signature2024-03-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastGUTHRIEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYVONNE B DE CALONNEPreparerPersonNm
PTINP00163431PTIN
Phone3174690169PhoneNum
Preparation2024-03-19PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$2,770,434GrossReceiptsAmt
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 Employee26TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$15,842TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$103,552PYContributionsGrantsAmt
CY Contributions Grants$24,448CYContributionsGrantsAmt
PY Program Service Revenue$2,614,925PYProgramServiceRevenueAmt
CY Program Service Revenue$2,721,836CYProgramServiceRevenueAmt
PY Investment Income$1,642PYInvestmentIncomeAmt
CY Investment Income$17,531CYInvestmentIncomeAmt
PY Other Revenue$1,740PYOtherRevenueAmt
CY Other Revenue$6,619CYOtherRevenueAmt
PY Total Revenue$2,721,859PYTotalRevenueAmt
CY Total Revenue$2,770,434CYTotalRevenueAmt
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$954,542PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$961,161CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,326,505PYOtherExpensesAmt
CY Other Expenses$1,513,186CYOtherExpensesAmt
PY Total Expenses$2,281,047PYTotalExpensesAmt
CY Total Expenses$2,474,347CYTotalExpensesAmt
PY Revenues Less Expenses$440,812PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$296,087CYRevenuesLessExpensesAmt
Total Assets BOY$3,010,830TotalAssetsBOYAmt
Total Assets EOY$3,452,253TotalAssetsEOYAmt
Total Liabilities BOY$282,410TotalLiabilitiesBOYAmt
Total Liabilities EOY$369,029TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,728,420NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,083,224NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT MEANINGFUL DEVELOPMENT OF ALL HOOSIERS AND THEIR COMMUNITIES VIA THE SPORT OF SOCCER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,572,408ExpenseAmt
Revenue$2,277,613RevenueAmt
DescINDIANA SOCCER, UNDER THE BANNER OF INDIANA FUTSAL, SUCCEEDED IN WORKING WITH SEVERAL YOUTH SERVICE ORGANIZATIONS TO PROVIDE HARD-SURFACE, SMALL-SIDED SOCCER COURTS (FUTSAL COURTS). THESE COURTS ARE IN AREAS THAT PREDOMINATELY SERVE FAMILIES WHOSE CHILDREN ARE ON FREE AND REDUCED LUNCH PROGRAMS. HUNDREDS OF CHILDREN ARE AND WILL CONTINUE TO BE POSITIVELY IMPACTED BY THESE SAFE, HEALTHY PLAYING ENVIRONMENTS. INDIANA SOCCER WAS ALSO ABLE TO PROVIDE OR ASSIST IN PROVIDING PROGRAMING AT THESE NEW FUTSAL COURTS. INDIANA SOCCER WILL CONTINUE TO EXPAND THESE EFFORTS IN ORDER TO PROVIDE SMALL-SIDED SOCCER OPPORTUNITIES FOR CHILDREN WHO ARE CURRENTLY WITHOUT ACCESS TO PLAYING SOCCER AND EXPERIENCING THE COGNITIVE, SOCIAL AND PHYSICAL BENEFITS EXPERIENCED BY PLAYING SMALL-SIDED SOCCER/FUTSAL.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$350,000ExpenseAmt
Revenue$425,000RevenueAmt
DescINDIANA SOCCER ORGANIZERS PLAY AMONG MEMBER CLUBS, SCHEDULING APPROXIMATELY 10,000 GAMES PER YEAR.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$120,000ExpenseAmt
Revenue$10,000RevenueAmt
DescINDIANA SOCCER PROVIDES EDUCATION TO COACHES, AND PARENTS OF MEMBER CLUBS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,042,408TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Document30IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee26EmployeeCnt
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 SUITE 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
ALAN BROWN
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
LARRY ROWLAND
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
RANDOLPH ROMPOLA
SECRETARY2.00Yes (X)Yes (X)$0$0$0
AL SMITH
TREASURER2.00Yes (X)Yes (X)$0$0$0
MAUREEN MERHOFF
DIRECTOR1.00Yes (X)$0$0$0
DAVID SHERMAN
DIRECTOR1.00Yes (X)$0$0$0
JEFF BELSKUS
DIRECTOR1.00Yes (X)$0$0$0
JIM NICKENS
DIRECTOR1.00Yes (X)$0$0$0
ANTHONY ZIRILLE
DIRECTOR1.00Yes (X)$0$0$0
DAVID GUTHRIE
EXECUTIVE DIRECTOR50.00Yes (X)$150,000$0$4,200
FieldValueIRS element (for citing)
Total Reportable Comp From Org$150,000TotalReportableCompFromOrgAmt
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$24,448AllOtherContributionsAmt
Total Contributions$24,448TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
REGISTRATIONS713990$976,169$976,169
CUPS713990$543,971$543,971
COMPETITION FEES713990$495,054$495,054
OLYMPIC DEVELOPMENT PR713990$473,171$473,171
MANAGEMENT FEES AND CO713990$213,434$198,601$14,833

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,037TotalRevenueColumnAmt
Related Or Exempt Func Income$20,037RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,721,836TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,531TotalRevenueColumnAmt
Exclusion$17,531ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
OTHER REVENUE541800$5,610$5,610
DIGITAL ADS541800$1,009$1,009
FieldValueIRS element (for citing)
Other Revenue Total$6,619OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,770,434TotalRevenueColumnAmt
Related Or Exempt Func Income$2,712,613RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$15,842UnrelatedBusinessRevenueAmt
Exclusion$17,531ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$150,000TotalAmt
Program Services$93,013ProgramServicesAmt
Management And General$56,987ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$640,376TotalAmt
Program Services$397,091ProgramServicesAmt
Management And General$243,285ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$114,685TotalAmt
Program Services$57,140ProgramServicesAmt
Management And General$57,545ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$56,100TotalAmt
Program Services$34,646ProgramServicesAmt
Management And General$21,454ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$59,143TotalAmt
Program Services$51,327ProgramServicesAmt
Management And General$7,816ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$32,853TotalAmt
Program Services$32,853ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,631TotalAmt
Program Services$12,322ProgramServicesAmt
Management And General$3,309ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$43,390TotalAmt
Program Services$35,148ProgramServicesAmt
Management And General$8,242ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,603TotalAmt
Program Services$9,534ProgramServicesAmt
Management And General$5,069ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,919TotalAmt
Program Services$3,565ProgramServicesAmt
Management And General$354ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$21,492TotalAmt
Program Services$19,772ProgramServicesAmt
Management And General$1,720ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$168,133TotalAmt
Program Services$154,155ProgramServicesAmt
Management And General$13,978ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
RENTALS$301,788$301,788
REGISTRATION$250,449$250,449
REFEREE PROGRAM EXPENSE$241,420$241,014$406
DEVELOPMENT$116,263$116,263

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$244,102TotalAmt
Program Services$232,328ProgramServicesAmt
Management And General$11,774ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,474,347TotalAmt
Program Services$2,042,408ProgramServicesAmt
Management And General$431,939ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,675,229BOYAmt
EOY$418,251EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$25,897BOYAmt
EOY$9,198EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$238,493BOYAmt
EOY$159,027EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,735BOYAmt
EOY$24,904EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$184,290LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$119,404LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$52,476BOYAmt
EOY$64,886EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$2,775,987EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,010,830BOYAmt
EOY$3,452,253EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$97,313BOYAmt
EOY$79,999EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$15,296BOYAmt
EOY$82,197EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$169,801BOYAmt
EOY$206,833EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$282,410BOYAmt
EOY$369,029EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,659,862BOYAmt
EOY$3,067,255EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$68,558BOYAmt
EOY$15,969EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,728,420BOYAmt
EOY$3,083,224EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,010,830BOYAmt
EOY$3,452,253EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$296,087ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$67,332NetUnrlzdGainsLossesInvstAmt
Investment Expense-$8,615InvestmentExpenseAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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$35,850CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$168,150CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$162,663CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$103,552CurrentTaxYearMinus1YearAmt
Current Tax Year$24,448CurrentTaxYearAmt
Total$494,663TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,585,342CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,673,585CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,670,891CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,614,925CurrentTaxYearMinus1YearAmt
Current Tax Year$2,707,003CurrentTaxYearAmt
Total$12,251,746TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,621,192CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,841,735CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,833,554CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,718,477CurrentTaxYearMinus1YearAmt
Current Tax Year$2,731,451CurrentTaxYearAmt
Total$12,746,409TotalAmt

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$12,746,409PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$136CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$696CurrentTaxYearMinus1YearAmt
Current Tax Year$17,531CurrentTaxYearAmt
Total$18,392TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$136CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$696CurrentTaxYearMinus1YearAmt
Current Tax Year$17,531CurrentTaxYearAmt
Total$18,392TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,400CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$95,736CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,740CurrentTaxYearMinus1YearAmt
Current Tax Year$5,610CurrentTaxYearAmt
Total$113,986TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,631,615CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,937,477CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,834,190CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,720,913CurrentTaxYearMinus1YearAmt
Current Tax Year$2,754,592CurrentTaxYearAmt
Total$12,878,787TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98970PublicSupportCY509Pct
Public Support PY5090.99210PublicSupportPY509Pct
Investment Income CY0.00140InvestmentIncomeCYPct
Investment Income PY0.00010InvestmentIncomePYPct
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 - 2018 AMOUNT: $ 10,400. 2019 AMOUNT: $ 95,736. 2020 AMOUNT: $ 500. 2021 AMOUNT: $ 1,740. 2022 AMOUNT: $ 5,610.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$184,290OtherCostOrOtherBasisAmt
Depreciation$119,404DepreciationAmt
Book Value$64,886BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$64,886TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPLAYER INSURANCE LABILITYDesc
Amt$206,833Amt
FieldValueIRS element (for citing)
Total Liability$206,833TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

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 PURPOSED, ISP IS CONSIDERED A DISREGARD ENTITTY 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 EARS ENDED JULY 31, 2023 AND 2022. 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 31,2023 AND 2022.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$150,000BaseCompensationFilingOrgAmt
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$4,200NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$154,200TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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.
PART VII, LINE 2CTHE OVERSIGHT OR SELECTION PROCESS HAS NOT BEEN CHANGED DURING THE TAX YEAR.

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 ActivitiesCOMMERCIAL LEASINGPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Total Income$38,533TotalIncomeAmt
End Of Year Assets$402,048EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

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

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