2024-05-15T14:27:41-04:00 2023-06-30 263582184 CAIN BOURRET JARRY & CRESSMAN LLC 1175 MAMMOTH ROAD SUITE 2A DRACUT MA 01826 990 2022-07-01 202870646 FC STARS INC FCST 9782570254 30 GREAT ROAD ACTON MA 01720 JASON DEWHURST PRESIDENT 9782570254 2024-05-15 true JASON DEWHURST XXX-XX-XXXX true STEVEN R BOURRET P00042047 9789571421 2024-05-15 2022 2023-04-26 12:10:37Z JASON DEWHURST 148 KALEVA ROAD LANCASTER MA 01523 8693545 false X WWW.STARSOFMA.ORG X 2005 MA FC STARS OFFERS THE PREMIER ENVIRONMENT FOR ALL LEVELS OF YOUTH CLUB SOCCER IN MASSACHUSETTS AND ACROSS NEW ENGLAND. THE ORGANIZATION WELCOMES PLAYERS AND FAMILIES FROM ALL THE SURROUNDING STATES SUCH AS NEW HAMPSHIRE, VERMONT, MAINE, CONNECTICUT, AND RHODE ISLAND.PROVIDE SOCCER TRAINING TO YOUNG PLAYERS. FC STARS IS A NOT-FOR-PROFIT SOCCER CLUB THAT WAS ESTABLISHED WITH THE GOAL OF PROVIDING SERIOUS SOCCER PLAYERS WITH THE ENVIRONMENT NEEDED TO MAXIMIZE THEIR POTENTIAL. THIS IS PRIMARILY DONE THROUGH CONSISTENT PROFESSIONAL TRAINING AND COMPETITIVE MATCHES THROUGHOUT OUR DIFFERENT REGIONS. THE ORGANIZATION'S PROVEN PATHWAY HELPS PLAYERS PROGRESS THROUGH VARIOUS CLUB LEVELS IN ORDER TO REACH THEIR FULL POTENTIAL. FC STARS TEAMS PLAY IN MULTIPLE LEAGUES, INCLUDING THE ECNL, ECNL REGIONAL LEAGUE, NPL, AND NECSL IN ORDER TO BE SURROUNDED BY QUALITY AND COMPETITIVE OPPOSITION. 8 5 82 60 0 134541 264203 7586289 8325738 22793 80814 13987 9149 7757610 8679904 95721 114065 0 2907114 3812388 0 5193 2995572 3463095 5998407 7389548 1759203 1290356 11888113 15221960 2805483 4848974 9082630 10372986 X FC STARS OFFERS THE PREMIER ENVIRONMENT FOR ALL LEVELS OF YOUTH CLUB SOCCER IN MASSACHUSETTS AND ACROSS NEW ENGLAND. THE ORGANIZATION WELCOMES PLAYERS AND FAMILIES FROM ALL THE SURROUNDING STATES SUCH AS NEW HAMPSHIRE, VERMONT, MAINE, CONNECTICUT, AND RHODE ISLAND.PROVIDE SOCCER TRAINING TO YOUNG PLAYERS. FC STARS IS A NOT-FOR-PROFIT SOCCER CLUB THAT WAS ESTABLISHED WITH THE GOAL OF PROVIDING SERIOUS SOCCER PLAYERS WITH THE ENVIRONMENT NEEDED TO MAXIMIZE THEIR POTENTIAL. THIS IS PRIMARILY DONE THROUGH CONSISTENT PROFESSIONAL TRAINING AND COMPETITIVE MATCHES THROUGHOUT OUR DIFFERENT REGIONS. THE ORGANIZATION'S PROVEN PATHWAY HELPS PLAYERS PROGRESS THROUGH VARIOUS CLUB LEVELS IN ORDER TO REACH THEIR FULL POTENTIAL. 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SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD NEGATIVELY IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAXES ON UNCERTAIN TAX POSITIONS, IF ANY, IN INTEREST EXPENSE FOR THE PERIOD. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS TAXABLE INCOME (UBTI) DURING 2023 OR 2022; HOWEVER, ALL TAX-EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE, AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THE ORGANIZATION'S RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE RETURNS. IN GENERAL, THE FEDERAL AND STATE RETURNS HAVE A THREE-YEAR STATUTE OF LIMITATIONS. true TEAM FEES ASSISTANCE 62 114065 X X false false false false false false false false false JASON DEWHURST PRESIDENT 490603 490603 SARAH DEWHURST TREASURER/SECRETARY 212831 212831 BENTERS LLC LESSOR 178057 RENT,EXP-FIELD USAGE false SCHEDULE L, PART V THE ORGANIZATION RENTS THE SOCCER FIELDS FROM A FOR-PROFIT ENTITY THAT IS OWNED BY SEVERAL EMPLOYEES AND A BOARD MEMBER. THE ORGANIZATION HAS A SIGNED LEASED AGREEMENT WHICH WAS NEGOTIATED AT FAIR MARKET TERMS. THE LEASE AGREEMENT WAS ALSO APPROVED BY THE BOARD OF DIRECTORS. FOR THE YEAR ENDED JUNE 30, 2023, THE ORGANIZATION EMPLOYED THE SON AND DAUGHTER OF THE PRESIDENT AND TREASURER TO PERFORM ADMINISTRATIVE DUTIES. THE TOTAL AMOUNT OF COMPENSATION PAID TO THEM FOR THE FISCAL YEAR ENDED JUNE 30, 2023 WAS 2,888. FORM 990 - ORGANIZATION'S MISSION FC STARS OFFERS THE PREMIER ENVIRONMENT FOR ALL LEVELS OF YOUTH CLUB SOCCER IN MASSACHUSETTS AND ACROSS NEW ENGLAND. THE ORGANIZATION WELCOMES PLAYERS AND FAMILIES FROM ALL THE SURROUNDING STATES SUCH AS NEW HAMPSHIRE, VERMONT, MAINE, CONNECTICUT, AND RHODE ISLAND.PROVIDE SOCCER TRAINING TO YOUNG PLAYERS. FC STARS IS A NOT-FOR-PROFIT SOCCER CLUB THAT WAS ESTABLISHED WITH THE GOAL OF PROVIDING SERIOUS SOCCER PLAYERS WITH THE ENVIRONMENT NEEDED TO MAXIMIZE THEIR POTENTIAL. THIS IS PRIMARILY DONE THROUGH CONSISTENT PROFESSIONAL TRAINING AND COMPETITIVE MATCHES THROUGHOUT OUR DIFFERENT REGIONS. THE ORGANIZATION'S PROVEN PATHWAY HELPS PLAYERS PROGRESS THROUGH VARIOUS CLUB LEVELS IN ORDER TO REACH THEIR FULL POTENTIAL. FC STARS TEAMS PLAY IN MULTIPLE LEAGUES, INCLUDING THE ECNL, ECNL REGIONAL LEAGUE, NPL, AND NECSL IN ORDER TO BE SURROUNDED BY QUALITY AND COMPETITIVE OPPOSITION. FORM 990, PAGE 6, PART VI, LINE 2 JASON DEWHURST SARAH DEWHURST PRESIDENT TREASURER MARRIED SPOUSES FORM 990, PAGE 6, PART VI, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS SENT TO THE PRESIDENT AND TREASURER VIA E-MAIL FOR REVIEW AND GIVE APPROVAL. A COPY OF THE TAX RETURN IS SUBSEQUENTLY SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD, AS A WHOLE, WILL REVIEW THE ANNUAL DISCLOSURE FORMS AND ANY CONFLICTS ARE DISCUSSED AND EVALUATED TO INSURE THAT ANY ISSUES ARE HANDLED IN ACCORDANCE WITH FEDERAL OR STATE LAWS. FORM 990, PAGE 6, PART VI, LINE 15A BOARD OF DIRECTORS HIRED AN INDEPENDENT COMPANY TO CONDUCT A COMPARATIVE SALARY SURVEY FOR A DIRECTOR OF COACHING AND CHIEF ADMINISTRATIVE OFFICER. THESE POSITIONS ARE CURRENTLY BEING FILLED BY THE PRESIDENT AND TREASURER. THE BOARD ALSO APPROVED A FORMAL EMPLOYMENT CONTRACT FOR THE PRESIDENT AND TREASURER. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.