ELITE CLUBS NATIONAL LEAGUE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ELITE CLUBS NATIONAL LEAGUE INC (EIN 26-4805598)
Tax period
2022-08-01 to 2023-07-31
Filed
2024-06-17
IRS object ID
202401699349300530
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)
Return2024-06-17T09:34:02-05:00ReturnTs
Tax Period End2023-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN540737372PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PBMARES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13957 WESTERRE PARKWAY SUITE 220AddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23233ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264805598EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELITE CLUBS NATIONAL LEAGUE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlELITBusinessNameControlTxt
Phone8047500135PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19830 MAYLAND DRIVE JAddressLine1Txt
CityHENRICOCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23233ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTIAN LAVERSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8047500135PhoneNum
Signature2024-06-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHRISTIANPersonFirstNm
Person LastLAVERSPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEDWARD T YODER CPAPreparerPersonNm
PTINP00239134PTIN
Phone8043230022PhoneNum
Preparation2024-06-14PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
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 OfficerCHRISTIAN LAVERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19830 MAYLAND DRIVE JAddressLine1Txt
CityHENRICOCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23233ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,398,782GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ECNLGIRLS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Other Organization Dsc501(C)(3)OtherOrganizationDsc
Formation2009FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTHE ECNL WAS FOUNDED TO ELEVATE THE STANDARDS AND EXPERIENCE IN YOUTH SOCCER BY IMPROVING PLAYER DEVELOPMENT, COACHING, PLAYER IDENTIFICATION, CLUB ORGANIZATION AND DEVELOPMENT, AND OTHER AREAS IMPACTING THE SPORT. THE LEAGUE CONSISTS OF TOP CLUBS ACROSS THE UNITED STATES COMPETING IN LOCAL, REGIONAL AND NATIONAL COMPETITION. THE LEAGUE AND ITS PROGRAMS INCREASE THE OPPORTUNITIES FOR TOP PLAYERS TO COMPETE AGAINST EACH OTHER, ENCOURAGES BETTER AND MORE FREQUENT TRAINING, AND INCREASE THE OPPORTUNITIES FOR PLAYERS TO BE IDENTIFIED FOR COLLEGIATE SOCCER AND US SOCCER YOUTH NATIONAL TEAMS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee26TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$730,989PYContributionsGrantsAmt
CY Contributions Grants$1,083,695CYContributionsGrantsAmt
PY Program Service Revenue$4,241,511PYProgramServiceRevenueAmt
CY Program Service Revenue$6,210,474CYProgramServiceRevenueAmt
PY Investment Income$258PYInvestmentIncomeAmt
CY Investment Income$63,135CYInvestmentIncomeAmt
PY Other Revenue$9,930PYOtherRevenueAmt
CY Other Revenue$41,049CYOtherRevenueAmt
PY Total Revenue$4,982,688PYTotalRevenueAmt
CY Total Revenue$7,398,353CYTotalRevenueAmt
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$697,725PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,184,390CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$32,500CYTotalFundraisingExpenseAmt
PY Other Expenses$3,814,652PYOtherExpensesAmt
CY Other Expenses$5,434,876CYOtherExpensesAmt
PY Total Expenses$4,512,377PYTotalExpensesAmt
CY Total Expenses$6,619,266CYTotalExpensesAmt
PY Revenues Less Expenses$470,311PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$779,087CYRevenuesLessExpensesAmt
Total Assets BOY$1,504,539TotalAssetsBOYAmt
Total Assets EOY$4,475,477TotalAssetsEOYAmt
Total Liabilities BOY$84,698TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,037,082TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,419,841NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,438,395NetAssetsOrFundBalancesEOYAmt
MissionTO "RAISE THE GAME" BY ELEVATING STANDARDS AND EXPERIENCE IN ALL ASPECTS OF YOUTH SOCCER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,751,455ExpenseAmt
Revenue$6,251,094RevenueAmt
DescTHE ECNL IS A COMPETITION AND DEVELOPMENT PLATFORM CONSISTING OF HUNDREDS OF TOP CLUBS ACROSS THE COUNTRY IN MULTIPLE TIERS OF COMPETITION. ECNL PROGRAMMING IMPROVES PLAYER DEVELOPMENT AND COACHING, INCREASES THE OPPORTUNITY FOR TOP PLAYERS TO COMPETE WITH AND AGAINST EACH OTHER, ENCOURAGES BETTER AND MORE FREQUENT TRAINING OPPORTUNITIES TO IMPROVE DEVELOPMENT, PROVIDES MORE AND BETTER OPPORTUNITIES TO BE IDENTIFIED BY U.S. SOCCER FOR INCLUSION IN NATIONAL TEAM PROGRAMS, AND INCREASES COLLEGIATE EXPOSURE AND OPPORTUNITY FOR TOP PLAYERS.Desc
Total Program Service Expenses$5,751,455TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
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 Required0ScheduleJRequiredInd
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 ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document99IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee26EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
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 Members13GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVID ALEXANDERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8047500135PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19830 MAYLAND DRIVE JAddressLine1Txt
CityHENRICOCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23233ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRISTIAN LAVERS
PRESIDENT25.00Yes (X)Yes (X)$112,500$0$2,200
DOUGLAS BRACKEN
VICE PRESIDENT25.00Yes (X)Yes (X)$96,667$0$1,700
TOM AMICK
DIRECTOR1.00Yes (X)$0$0$0
JAY HOWELL THROUGH 0922
DIRECTOR3.00Yes (X)$1,750$0$0
BRIAN MOORE AS OF 0922
DIRECTOR1.00Yes (X)$0$0$0
DOUG LANDEFELD
DIRECTOR1.00Yes (X)$0$0$0
MIKE O'NEILL
DIRECTOR1.00Yes (X)$0$0$0
JASON DEWHURST
SECRETARY & TREASURER1.00Yes (X)Yes (X)$0$0$0
RICH REESE
DIRECTOR1.00Yes (X)$0$0$0
GREGG BLASINGAME
DIRECTOR1.00Yes (X)$0$0$0
PAT O'TOOLE
DIRECTOR1.00Yes (X)$0$0$0
ZECA NETO
DIRECTOR1.00Yes (X)$0$0$0
TIFFANY ROBERTS
DIRECTOR1.00Yes (X)$0$0$0
RONNIE WOODARD
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER WINNAGLE THROUGH 0323
CHIEF OPERATIONS OFFICER40.00Yes (X)$60,000$0$2,846
RALPH RICHARDS
COMMISSIONER40.00Yes (X)$42,333$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$313,250TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$6,746TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OFFICIALS MANAGEMENT GROUPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12129 FM 2920 ROAD STE 190-163AddressLine1Txt
CitySPRINGCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77388ZIPCd
FieldValueIRS element (for citing)
ServicesGAME OFFICIALS AND REFEREE SERVICESServicesDesc
Compensation$947,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$260,500GovernmentGrantsAmt
All Other Contributions$823,195AllOtherContributionsAmt
Noncash Contributions$532,902NoncashContributionsAmt
Total Contributions$1,083,695TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EVENTS711300$3,397,475$3,397,475
COMMISSIONS711300$1,717,749$1,717,749
MEMBERSHIPS711300$1,095,250$1,095,250
FieldValueIRS element (for citing)
Total Program Service Revenue$6,210,474TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,564TotalRevenueColumnAmt
Exclusion$63,564ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$41,049RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$41,049RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,049TotalRevenueColumnAmt
Related Or Exempt Func Income$41,049RelatedOrExemptFuncIncomeAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$429OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$429OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$429TotalRevenueColumnAmt
Related Or Exempt Func Income-$429RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,398,353TotalRevenueColumnAmt
Related Or Exempt Func Income$6,251,094RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$63,564ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$299,293TotalAmt
Program Services$99,609ProgramServicesAmt
Management And General$199,684ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$719,292TotalAmt
Program Services$506,066ProgramServicesAmt
Management And General$213,226ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$6,423TotalAmt
Program Services$3,790ProgramServicesAmt
Management And General$2,633ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$84,277TotalAmt
Program Services$49,723ProgramServicesAmt
Management And General$34,554ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$75,105TotalAmt
Program Services$44,312ProgramServicesAmt
Management And General$30,793ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$32,338TotalAmt
Program Services$11,965ProgramServicesAmt
Management And General$20,373ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,683TotalAmt
Program Services$3,213ProgramServicesAmt
Management And General$5,470ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,894,154TotalAmt
Program Services$1,856,064ProgramServicesAmt
Management And General$38,090ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$50,822TotalAmt
Program Services$4,550ProgramServicesAmt
Management And General$46,272ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$38,137TotalAmt
Program Services$11,905ProgramServicesAmt
Management And General$26,232ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,229TotalAmt
Program Services$1,565ProgramServicesAmt
Management And General$2,664ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$265,190TotalAmt
Program Services$98,120ProgramServicesAmt
Management And General$167,070ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,301TotalAmt
Program Services$11,951ProgramServicesAmt
Management And General$20,350ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$36,847TotalAmt
Program Services$13,633ProgramServicesAmt
Management And General$23,214ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,574TotalAmt
Program Services$8,574ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,438TotalAmt
Program Services$2,752ProgramServicesAmt
Management And General$4,686ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EVENT MANAGEMENT$2,421,113$2,421,113
INTERNAL LEAGUE DEVELOP$435,864$435,864
ZONE RELATED EXPENSES$97,377$97,377
NATIONAL SELECTION GAME$69,309$69,309

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,500TotalAmt
Fundraising$32,500FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,619,266TotalAmt
Program Services$5,751,455ProgramServicesAmt
Management And General$835,311ManagementAndGeneralAmt
Fundraising$32,500FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$489,744BOYAmt
EOY$863,402EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$766,896BOYAmt
EOY$2,541,576EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$75,212EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$211,735BOYAmt
EOY$171,888EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$55,459LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$28,394LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,950BOYAmt
EOY$27,065EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$767BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$13,447BOYAmt
EOY$796,334EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,504,539BOYAmt
EOY$4,475,477EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$84,698BOYAmt
EOY$675,182EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$361,900EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$84,698BOYAmt
EOY$1,037,082EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,419,841BOYAmt
EOY$3,438,395EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,419,841BOYAmt
EOY$3,438,395EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,504,539BOYAmt
EOY$4,475,477EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$779,087ReconcilationRevenueExpnssAmt
Prior Period Adjustments$1,240,667PriorPeriodAdjustmentsAmt
Other Changes In Net Assets-$1,200OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
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$128,810CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$945,518CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$111,725CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$730,989CurrentTaxYearMinus1YearAmt
Current Tax Year$1,616,597CurrentTaxYearAmt
Total$3,533,639TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,874,226CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,462,326CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$852,176CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,197,504CurrentTaxYearMinus1YearAmt
Current Tax Year$6,210,045CurrentTaxYearAmt
Total$14,596,277TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,003,036CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,407,844CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$963,901CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,928,493CurrentTaxYearMinus1YearAmt
Current Tax Year$7,826,642CurrentTaxYearAmt
Total$18,129,916TotalAmt

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$18,129,916PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,882CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,299CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$434CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$258CurrentTaxYearMinus1YearAmt
Current Tax Year$104,613CurrentTaxYearAmt
Total$135,486TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,882CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,299CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$434CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$258CurrentTaxYearMinus1YearAmt
Current Tax Year$104,613CurrentTaxYearAmt
Total$135,486TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,008,918CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,432,143CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$964,335CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,928,751CurrentTaxYearMinus1YearAmt
Current Tax Year$7,931,255CurrentTaxYearAmt
Total$18,265,402TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99260PublicSupportCY509Pct
Public Support PY5090.99720PublicSupportPY509Pct
Investment Income CY0.00740InvestmentIncomeCYPct
Investment Income PY0.00280InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART III, LINE 1 EXPLANATIONFormAndLineReferenceDesc
ExplanationTHE ORGANIZATION FILED A SHORT-YEAR RETURN FOR THE PERIOD 1/1/2018 TO 7/31/2018. THE PUBLIC SUPPORT DISCLOSURE COLUMNS SHOW INFORMATION FOR THE CURRENT PERIOD OF 8/1/2020 TO 7/31/2021 IN COLUMN (E), THE PERIOD OF 08/01/2019 TO 07/31/2020 IN COLUMN (D), THE PERIOD OF 08/01/2018 TO 07/31/2019 IN COLUMN (C), FOR THE SHORT-YEAR PERIOD OF 1/1/2018 TO 7/31/2018 IN COLUMN (B), AND FOR CALENDAR YEAR 2017 IN COLUMN (A).ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$55,459OtherCostOrOtherBasisAmt
Depreciation$28,394DepreciationAmt
Book Value$27,065BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$27,065TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$58,684
EMPLOYEE ADVANCES$127
ERC RECEIVABLE$255,293
INVENTORY$230,601
ROU ASSETS$227,483
RAMP CASHBACK BALANCE$24,146
FieldValueIRS element (for citing)
Total Book Value Other Assets$796,334TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCRUED PAYROLL$109,652
OTHER CURRENT LIABILITIES$21,289
OPERATING LEASE LIABILITY$230,959
FieldValueIRS element (for citing)
Total Liability$361,900TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,398,353TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$7,398,353RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,398,353TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,620,466TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,200OtherExpensesIncludedAmt
Expenses Not Reported$1,200ExpensesNotReportedAmt
Expenses Subtotal$6,619,266ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,619,266TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JULY 31, 2023. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT JULY 31, 2023. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED TO INTEREST AND PENALTIES, IF ANY, IN OTHER INTEREST EXPENSE.
PART XII, LINE 2D - OTHER ADJUSTMENTS:BAD DEBT 1,200.

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescSHOES AND APPARELDesc
Contribution20833ContributionCnt
Noncash Contributions Rpt F990$532,902NoncashContributionsRptF990Amt
Method Of Determining RevenuesWHOLESALE VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (18 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2CHRISTIAN LAVERS IS EXECUTIVE DIRECTOR OF PIONEER SPORTS & ENTERTAINMENT, AN ENTITY THAT OWNS, INVESTS IN, OR OPERATES A NUMBER OF BUSINESSES RELATED TO OR USED BY THE ECNL, INCLUDING SOCCER CLUBS, FACILITIES, AND COLLATERAL BUSINESS SERVICES.
FORM 990, PART VI, SECTION A, LINE 2CHRISTIAN LAVERS IS EXECUTIVE VICE PRESIDENT, STRATEGY OF US CLUB SOCCER, THE SANCTIONING BODY OF ECNL GIRLS AND ECNL BOYS.
FORM 990, PART VI, SECTION A, LINE 2DOUG BRACKEN IS PART OWNER OF OHIO ELITE, A CLUB IN ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2JAY HOWELL IS CHAIRPERSON OF THE BOARD OF DIRECTORS FOR THE VIRGINIA PREMIER SOCCER LEAGUE, A LICENSED LEAGUE OF ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2JAY HOWELL IS THE EXECUTIVE DIRECTOR OF RICHMOND STRIKERS WHOSE FACILITIES ARE LEASED FOR A VARIETY OF ECNL EVENTS.
FORM 990, PART VI, SECTION A, LINE 2O RALPH RICHARDS IS A COACH WITH FC PRIDE, A CLUB IN ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2O JASON KUTNEY IS A COACH OF PITTSBURGH RIVERHOUNDS, A CLUB IN ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2DOUG BRACKEN HAS A BUSINESS RELATIONSHIP WITH TIM LESIAK, A PART OWNER OF OHIO ELITE WHO IS ALSO A PART OWNER OF THE GREAT RIVER LEAGUE, A LICENSED LEAGUE OF ECNL.
FORM 990, PART VI, SECTION A, LINE 2CHRISTIAN LAVERS IS PART OWNER OF FC WISCONSIN, A CLUB IN THE ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION IS MADE UP OF MEMBER CLUBS. THE MEMBER CLUBS ELECT THE BOARD OF DIRECTORS THROUGH AN ONLINE PROCESS.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION'S MEMBERS HAVE THE RIGHT TO ELECT THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S ACCOUNTING STAFF PROVIDE INFORMATION FOR PREPARING THE FORM 990 TO A PUBLIC ACCOUNTING FIRM. AFTER THE TAX RETURN IS PREPARED, IT IS REVIEWED BY THE PRESIDENT, VICE PRESIDENT, AND COMMISSIONER WITH REPRESENTATIVE(S) FROM THE PUBLIC ACCOUNTING FIRM. AFTER THIS REVIEW, THE PRESIDENT SIGNS THE RETURN AND IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CA NEW CONFLICT OF INTEREST POLICY IS SIGNED ANNUALLY BY THE BOARD MEMBERS CITING ANY POTENTIAL INTEREST THAT MAY CAUSE CONFLICT.
FORM 990, PART VI, SECTION C, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11GREFEREE EVENT FEES: PROGRAM SERVICE EXPENSES 1,283,128. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,283,128. EVENT MEDIA & MARKETING SERVICES: PROGRAM SERVICE EXPENSES 165,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 165,151. OTHER OPERATING CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 17,518. MANAGEMENT AND GENERAL EXPENSES 29,829. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,347. EVENT OPS CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 378,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 378,380. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 11,887. MANAGEMENT AND GENERAL EXPENSES 8,261. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,148.
FORM 990, PART XI, LINE 9:BAD DEBT -1,200.
FORM 990, PART XII, LINE 1:THE ORGANIZATION CHANGED FROM THE CASH BASIS ACCOUNTING METHOD TO THE ACCRUAL BASED ACCOUNTING METHOD AS OF 08/01/2022.
FORM 990, PAGE 12, PART XI, LINE 8PRIOR PERIOD ADJUSTMENTS TO UNRESTRICTED NET ASSETS CONSIST OF VARIOUS ADJUSTMENTS TO CHANGE FROM CASH BASIS ACCOUNTING TO ACCRUAL BASIS ACCOUNTING METHOD AS OF 08/01/2022. THE LARGEST PORTION OF THE ADJUSTMENTS CONSISTS OF: 1) RECOGNITION OF COMMISSIONS EARNED IN PRIOR YEARS BUT NOT YET RECEIVED IN THE AMOUNT OF $768,000 2) RECOGNITION OF THE EMPLOYER RETENTION CREDIT RECEIVABLE IN THE AMOUNT OF $255,000; AND 3) IN-KIND DONATIONS OF $218,000.

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