F C STARS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
F C STARS INC (EIN 20-2870646)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202501349349302245
Schema version
2023v6.0
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)
Return2025-05-14T12:54:30-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263582184PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CAIN BOURRET JARRY & CRESSMAN LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11175 MAMMOTH ROAD SUITE 2AAddressLine1Txt
CityDRACUTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01826ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202870646EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FC STARS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFCSTBusinessNameControlTxt
Phone9782570254PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 GREAT ROADAddressLine1Txt
CityACTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01720ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJASON DEWHURSTPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9782570254PhoneNum
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN R BOURRETPreparerPersonNm
PTINP00042047PTIN
Phone9789571421PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJASON DEWHURSTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1148 KALEVA ROADAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01523ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,914,438GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.STARSOFMA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionFC 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, AND PROVIDES SOCCER TRAINING TO YOUNG PLAYERS IN THOSE STATES. 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 THE 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.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee108TotalEmployeeCnt
Total Volunteers70TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$264,203PYContributionsGrantsAmt
CY Contributions Grants$146,416CYContributionsGrantsAmt
PY Program Service Revenue$8,325,738PYProgramServiceRevenueAmt
CY Program Service Revenue$9,494,081CYProgramServiceRevenueAmt
PY Investment Income$80,814PYInvestmentIncomeAmt
CY Investment Income$243,815CYInvestmentIncomeAmt
PY Other Revenue$9,149PYOtherRevenueAmt
CY Other Revenue$6,716CYOtherRevenueAmt
PY Total Revenue$8,679,904PYTotalRevenueAmt
CY Total Revenue$9,891,028CYTotalRevenueAmt
PY Grants And Similar Paid$114,065PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$157,974CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,812,388PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,110,777CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,274CYTotalFundraisingExpenseAmt
PY Other Expenses$3,463,095PYOtherExpensesAmt
CY Other Expenses$3,762,769CYOtherExpensesAmt
PY Total Expenses$7,389,548PYTotalExpensesAmt
CY Total Expenses$8,031,520CYTotalExpensesAmt
PY Revenues Less Expenses$1,290,356PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,859,508CYRevenuesLessExpensesAmt
Total Assets BOY$15,221,960TotalAssetsBOYAmt
Total Assets EOY$18,914,634TotalAssetsEOYAmt
Total Liabilities BOY$4,848,974TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,682,140TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,372,986NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,232,494NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFC 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, AND PROVIDES SOCCER TRAINING TO YOUNG PLAYERS IN THOSE STATES. 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 THE 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$7,114,383ExpenseAmt
Grant$157,974GrantAmt
Revenue$9,415,118RevenueAmt
DescPROVIDE TRAINING, COACHING AND COMPETITIONS TO THE BEST YOUNG ATHLETES AND TO PREPARE THEM TO PLAY AT THE HIGH SCHOOL, COLLEGIATE, REGIONAL AND NATIONAL REPRESENTATIVE LEVELS.Desc
Total Program Service Expenses$7,114,383TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (true)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee108EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSARAH DEWHURSTPersonNm
Phone9782570254PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1148 KALEVA ROADAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01523ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JASON DEWHURST
PRESIDENT40.00Yes (X)Yes (X)$276,736$0$32,511
SARAH DEWHURST
TREASURER/SE40.00Yes (X)Yes (X)$159,929$0$6,120
SUZANNE CONRAD
DIRECTOR3.00Yes (X)$0$0$0
LORI DURAN
DIRECTOR3.00Yes (X)$0$0$0
VICTOR GERDES
DIRECTOR3.00Yes (X)$0$0$0
JOHN RUSSELL
DIRECTOR3.00Yes (X)$0$0$0
ALAN SALE
DIRECTOR3.00Yes (X)$0$0$0
KATHRYN VIDRA
DIRECTOR3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$436,665TotalReportableCompFromOrgAmt
Total Other Compensation$38,631TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1US OFFICIALS LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 SANDERSON ROADAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02420ZIPCd
FieldValueIRS element (for citing)
ServicesREFEREE SERVICEServicesDesc
Compensation$241,867CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$146,416AllOtherContributionsAmt
Total Contributions$146,416TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TEAM FEES AND CHARGES$9,415,118$9,415,118
SOCCER COMPLEX INCOME$78,963$78,963
FieldValueIRS element (for citing)
Total Program Service Revenue$9,494,081TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$243,815TotalRevenueColumnAmt
Exclusion$243,815ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$30,126GrossSalesOfInventoryAmt
Cost Of Goods Sold$23,410CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,716TotalRevenueColumnAmt
Exclusion$6,716ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,891,028TotalRevenueColumnAmt
Related Or Exempt Func Income$9,494,081RelatedOrExemptFuncIncomeAmt
Exclusion$250,531ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$157,974TotalAmt
Program Services$157,974ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$512,100TotalAmt
Program Services$123,240ProgramServicesAmt
Management And General$386,820ManagementAndGeneralAmt
Fundraising$2,040FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,176,437TotalAmt
Program Services$2,873,969ProgramServicesAmt
Management And General$302,468ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$41,619TotalAmt
Program Services$33,819ProgramServicesAmt
Management And General$7,777ManagementAndGeneralAmt
Fundraising$23FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$73,788TotalAmt
Program Services$59,958ProgramServicesAmt
Management And General$13,789ManagementAndGeneralAmt
Fundraising$41FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$306,833TotalAmt
Program Services$249,324ProgramServicesAmt
Management And General$57,339ManagementAndGeneralAmt
Fundraising$170FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,039TotalAmt
Program Services$2,416ProgramServicesAmt
Management And General$3,623ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,500TotalAmt
Program Services$5,400ProgramServicesAmt
Management And General$8,100ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,660TotalAmt
Program Services$4,664ProgramServicesAmt
Management And General$6,996ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,780TotalAmt
Program Services$2,780ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$105,691TotalAmt
Program Services$2,114ProgramServicesAmt
Management And General$103,577ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$150,600TotalAmt
Program Services$150,600ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$281,386TotalAmt
Program Services$277,679ProgramServicesAmt
Management And General$3,707ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DIRECT TEAM EXPENSES$2,903,760$2,903,760
COMPLEX EXPENSES$149,132$149,132
CREDIT LOSS EXPENSES$91,343$91,343
UNIFORMS$16,178$16,178

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$30,700TotalAmt
Program Services$10,033ProgramServicesAmt
Management And General$20,667ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,031,520TotalAmt
Program Services$7,114,383ProgramServicesAmt
Management And General$914,863ManagementAndGeneralAmt
Fundraising$2,274FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$9,409,518BOYAmt
EOY$12,806,909EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$38,875BOYAmt
EOY$42,769EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$286,263BOYAmt
EOY$370,807EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,082,615LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,291,521LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,523,481BOYAmt
EOY$3,791,094EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,963,823BOYAmt
EOY$1,903,055EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,221,960BOYAmt
EOY$18,914,634EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$173,947BOYAmt
EOY$422,517EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,831,997BOYAmt
EOY$4,477,360EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,843,030BOYAmt
EOY$1,782,263EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,848,974BOYAmt
EOY$6,682,140EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,372,986BOYAmt
EOY$12,232,494EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,372,986BOYAmt
EOY$12,232,494EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,221,960BOYAmt
EOY$18,914,634EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,859,508ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$162,619CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$139,736CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$134,541CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$264,203CurrentTaxYearMinus1YearAmt
Current Tax Year$146,416CurrentTaxYearAmt
Total$847,515TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,356,641CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,079,793CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,586,289CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,325,738CurrentTaxYearMinus1YearAmt
Current Tax Year$9,494,081CurrentTaxYearAmt
Total$36,842,542TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,942CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$59,173CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$28,173CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,790CurrentTaxYearMinus1YearAmt
Current Tax Year$30,126CurrentTaxYearAmt
Total$164,204TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,543,202CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,278,702CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,749,003CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,612,731CurrentTaxYearMinus1YearAmt
Current Tax Year$9,670,623CurrentTaxYearAmt
Total$37,854,261TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$37,854,261PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,257CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,060CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,793CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$80,814CurrentTaxYearMinus1YearAmt
Current Tax Year$243,815CurrentTaxYearAmt
Total$423,739TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,257CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,060CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,793CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$80,814CurrentTaxYearMinus1YearAmt
Current Tax Year$243,815CurrentTaxYearAmt
Total$423,739TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,595,459CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,302,762CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,771,796CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,693,545CurrentTaxYearMinus1YearAmt
Current Tax Year$9,914,438CurrentTaxYearAmt
Total$38,278,000TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98890PublicSupportCY509Pct
Public Support PY5090.99390PublicSupportPY509Pct
Investment Income CY0.01000InvestmentIncomeCYPct
Investment Income PY0.01000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,424,395OtherCostOrOtherBasisAmt
Depreciation$2,214,280DepreciationAmt
Book Value$3,210,115BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$658,220OtherCostOrOtherBasisAmt
Depreciation$77,241DepreciationAmt
Book Value$580,979BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,791,094TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
RIGHT-OF-USE ASSET, NET$1,782,262
CLUBHOUSE AND WATER WELLS CIP$120,793
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,903,055TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE OBLIGATIONDesc
Amt$1,782,263Amt
FieldValueIRS element (for citing)
Total Liability$1,782,263TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$9,914,438TotalRevEtcAuditedFinclStmtAmt
Other Revenue$23,410OtherRevenueAmt
Revenue Not Reported$23,410RevenueNotReportedAmt
Revenue Subtotal$9,891,028RevenueSubtotalAmt
Total Revenue Per Form990$9,891,028TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,054,930TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$23,410OtherExpensesIncludedAmt
Expenses Not Reported$23,410ExpensesNotReportedAmt
Expenses Subtotal$8,031,520ExpensesSubtotalAmt
Total Expenses Per Form990$8,031,520TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE ORGANIZATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 830 CMR 63.38T.1 OF MASSACHUSETTS GENERAL LAWS. 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 IMPACE THE ORGANIZATION'S TAX-EXEMPT STATUS. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, 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 2024 OR 2023; 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 SUBJET TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE RETURNS, GENERALLY THREE YEARS FROM THE DATE THE TAX RETURNS WERE FILED.
SCHEDULE D, PAGE 4, PART XI, LINE 2DCOST OF MERCHANDISE SOLD 23,410
SCHEDULE D, PAGE 4, PART XII, LINE 2DCOST OF MERCHANDISE SOLD 23,410

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTEAM FEES ASSISTANCEGrantTypeTxt
Recipient94RecipientCnt
Cash Grant$157,974CashGrantAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
JASON DEWHURST
PRESIDENT$276,736$32,511$309,247
SARAH DEWHURST
TREASURER/SECRETARY$159,929$6,120$166,049

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENTERS LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionLESSORRelationshipDescriptionTxt
Transaction$177,740TransactionAmt
TransactionRENT,EXP-FIELD USAGETransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART VFormAndLineReferenceDesc
ExplanationTHE 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, 2024, THE ORGANIZATION EMPLOYED THE SON AND DAUGHTER OF THE PRESIDENT AND TREASURER TO PERFORM ADMINISTRATIVE AND COACHING DUTIES. THE TOTAL AMOUNT OF COMPENSATION PAID TO THEM FOR THE FISCAL YEAR ENDED JUNE 30, 2024 WAS 40,785.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONFC 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, AND PROVIDES SOCCER TRAINING TO YOUNG PLAYERS IN THOSE STATES. 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 THE 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 2JASON DEWHURST SARAH DEWHURST PRESIDENT TREASURER MARRIED SPOUSES
FORM 990, PAGE 6, PART VI, LINE 8BNO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
FORM 990, PAGE 6, PART VI, LINE 11BA 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 12CTHE 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 15ABOARD 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 19DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9COST OF MERCHANDISE SOLD 23,410 COST OF MERCHANDISE SOLD -23,410

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