2023-01-28T10:44:49-06:00 2022-07-31 042734675 DANIEL DENNIS & COMPANY LLP 990 WASHINGTON STREET STE 203 DEDHAM MA 02026 990 2021-08-01 203786129 SOCCER WITHOUT BORDERS SOCC 8572640097 3700 EASTERN AVE BALTIMORE MD 21224 MARY CONNOR EXECUTIVE DIRECTOR 8572640097 2023-01-26 MARY CONNOR 999009999 ANDREW BACIGALUPO P01797572 6172629898 2023-01-26 0 AAL1 IAL1 2021 2023-03-07 01:45:13Z MARY CONNOR 3700 EASTERN AVE BALTIMORE MD 21224 3798064 0 X WWW.SOCCERWITHOUTBORDERS.ORG X 2005 PA PROVIDING SOCCER, EDUCATIONAL, AND COMMUNITY BUILDING OPPORTUNITIES FOR UNDER-SERVED YOUTH. 14 13 30 300 0 0 2877235 3728043 0 0 4549 7644 -1927 46727 2879857 3782414 0 0 0 0 1441004 1831153 0 0 144743 636964 1325244 2077968 3156397 801889 626017 1910252 2717643 94048 275422 1816204 2442221 PROVIDING SOCCER, EDUCATIONAL, AND COMMUNITY BUILDING OPPORTUNITIES FOR UNDER-SERVED YOUTH. 0 0 1829762 RAN SCHOOL YEAR AND SUMMER, YOUTH DEVELOPMENT PROGRAMS FOR NEWCOMER YOUTH IN THE BAY AREA, CA; KING COUNTY, WA; BALTIMORE CITY, AND BALTIMORE COUNTY, MD; GREELEY AND AURORA, CO; AND GREATER BOSTON, MA PROVIDING 2600 REFUGEE, ASYLEE, AND IMMIGRANT YOUTH WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES. 213245 RAN YEAR-ROUND, YOUTH DEVELOPMENT PROGRAMS FOR UNDERSERVED YOUTH IN GRANADA, NICARAGUA AND KAMPALA, UGANDA, WITH A FOCUS ON GIRLS' ENGAGEMENT, SERVING MORE THAN 727 YOUTH AGES 5-20. 622196 DEVELOPED A NEW ANTI-RACIST COACHING CURRICULUM AND EXPANDED GIRLS IN THE GAME INITIATIVES INCLUDING IMPLEMENTING VIRTUAL COACH TRAININGS ACROSS LATIN AMERICA, EUROPE AND KING COUNTY, WA., WHILE SUPPORTING THE GROWTH OF THE SPORT-FOR-DEVELOPMENT SECTOR THROUGH INNOVATIVE TOOLS, TRAININGS, AND KNOWLEDGE SHARING, INCLUDING PARTICIPATION IN PLAY PROUD, COMMON GOAL, AND THE BEYOND SPORT COLLECTIVE IMPACT AWARD FOR GENDER EQUALITY. 2665203 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 57 0 30 1 0 1 UG 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA CA PA MD CO WA NY KS X X X EMILY SHERMAN 8572640097 3700 EASTERN AVE BALTIMORE MD 21224 BENJAMIN GUCCIARDI FOUNDER & OAKLAND DIRECTOR 40.00 X X 65000 0 0 TAMMY REDER PRESIDENT 5.00 X X 0 0 0 CHARLIE BUSTIN TREASURER 5.00 X X 0 0 0 GILLIAN CASSELL-STIGA DIRECTOR 3.00 X 0 0 0 RYAN HAWKE DIRECTOR 5.00 X 0 0 0 LEILA MILANI DIRECTOR 2.00 X 0 0 0 FRANCISCO QUIERO DIRECTOR 3.00 X 0 0 0 CHRISTOPHER GRECCO DIRECTOR 2.00 X 0 0 0 SKYE DELANO DIRECTOR 2.00 X 0 0 0 ERIN COOK DIRECTOR 5.00 X 0 0 0 SARA CHEHREHSA DIRECTOR 2.00 X 0 0 0 MARTHA SAAVERDA SECRETARY 5.00 X X 0 0 0 MICHAEL SACK DIRECTOR 2.00 X 0 0 0 TOAHA AHMAD DIRECTOR 2.00 X 0 0 0 MARY CONNOR EXECUTIVE DIRECTOR & CO-FOUNDER 40.00 X 82582 0 1100 147582 0 1100 0 0 0 0 UP2US SPORTS 520 8TH AVE 2ND FLOOR NEW YORK NY 10018 COACHING 182181 1 61375 1165128 2501540 263928 3728043 7644 7644 54406 61375 15650 38756 38756 MISCELLANEOUS 531310 7971 7971 7971 3782414 7971 0 46400 X 147582 93635 34440 19507 1448799 1195171 169490 84138 94024 76645 11123 6256 140748 115641 16551 8556 33055 33055 485947 448468 17142 20337 51337 33361 13662 4314 54583 51562 1386 1635 46605 46605 7281 7281 16508 8593 7915 40666 16143 24523 DONATED MATERIALS 263928 263928 PROGRAM SUPPLIES 246981 246981 MISCELLANEOUS 39266 29691 9575 MEALS 27574 27574 11513 11205 308 3156397 2665203 346451 144743 738908 1773482 697562 398735 361681 32297 44941 585718 52039 24530 533679 18220 3860 1910252 2717643 24048 37630 70000 237792 0 94048 275422 X 1621018 2253571 195186 188650 1816204 2442221 1910252 2717643 626017 0 X 0 1 X 1 0 X 1675550 1828127 2350092 2877235 3386490 12117494 1675550 1828127 2350092 2877235 3386490 12117494 167095 11950399 9260 12283 4549 7644 33736 7739 8609 1758 7971 26077 12177307 0.98140 0.97390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 83400 83400 443040 7915 435125 1159 1159 0 58119 42965 15154 533679 X 3814864 16800 15650 32450 3782414 0 3782414 3188847 16800 15650 32450 3156397 0 3156397 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AS A NON-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM STATE INCOME TAXES, EXCEPT FOR INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. FOR THE YEARS ENDED JULY 31, 2022 AND 2021, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT JULY 31, 2022, THE ORGANIZATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ANY OF ITS OPEN TAX YEARS, 2019 THROUGH 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED TO REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSED TO REVENUE 1 CENTRAL AMERICA AND THE CARIBBEAN - NICARAGUA 1 12 EDUCATION YOUTH DEVELOPMENT 85841 SUB-SAHARAN AFRICA - UGANDA 1 15 EDUCATION YOUTH DEVELOPMENT 151339 2 27 0 0 2 27 237180 0 237180 0 0 0 0 0 0 PART I, LINE 2: FUNDS AT THE INTERNATIONAL PROGRAM SITES IN CENTRAL AMERICA AND AFRICA ARE MONITORED BY SOCCER WITHOUT BORDERS (SWB) STAFF MEMBERS. IN NICARAGUA, THIS STAFF MEMBER IS A TRAINED LOCAL DIRECTOR WITH A CERTIFICATION AND DEGREE IN ACCOUNTING. IN UGANDA, THIS STAFF MEMBER IS OUR LOCAL DIRECTOR, AN AMERICAN WITH TRAINING IN ACCOUNTING AND IN SWB FINANCIAL PROCEDURES. BOTH LOCATIONS USE AN ON-SITE LEDGER SYSTEM AND ONLINE REPORTING SYSTEM, AND COMPLY WITH SWB STANDARD OPERATING PROCEDURES. THE PRIMARY RESPONSIBILITIES OF THESE STAFF MEMBERS WITH REGARDS TO FINANCIALS ARE TO RECEIVE MONEY TRANSFERS, MAKE PAYMENTS, DOCUMENT, AND REPORT ON THESE FUNDS. IN NICARAGUA, CASH IS RECEIVED VIA MONEY TRANSFER AND IMMEDIATELY USED TO PAY FIXED COSTS INCLUDING RENT AND UTILITIES. THE REMAINDER OF THESE FUNDS ARE PLACE INTO A LOCKED CASH BOX, NOTING THE EXCHANGE RATE AND DEPOSIT ON THE LEDGER. ONLY THE DIRECTOR HAS THE KEY TO THE CASH BOX, THOUGH COACHES MAY REQUEST WITHDRAWALS FOR PROGRAM ACTIVITIES WITH PERMISSION ON A LEDGER WITH RECEIPTS ATTACHED, IF THEY ARE AVAILABLE. IN UGANDA, FUNDS ARE TRANSFERRED TO THE BANK ACCOUNT, WHICH PAYS EMPLOYEES DIRECTLY. FUNDS FOR PROGRAM EXPENSES ARE WITHDRAWN AS CASH AND A LOCKED CASH BOX IS USED, WITH SIMILAR PROCESS TO NICARAGUA. AND AT THE END OF EACH MONTH, THE DIRECTORS RECONCILE THE LEDGER, RECEIPTS, AND WITHDRAWALS AGAINST THE CASH BOX AND SUBMIT AN ONLINE EXPENSE FORM TO THE FINANCE DIRECTOR AND EXECUTIVE DIRECTOR, SIGNING TO ACKNOWLEDGE THE TOTALS ARE CORRECT TO THE BEST OF THEIR KNOWLEDGE. VARIANCES IN MONTH-TO-MONTH COST, OR FROM THE BUDGET, TRIGGERS A CONVERSATION BETWEEN THE LOCAL DIRECTOR AND THE FINANCE DIRECTOR. PART III ACCOUNTING METHOD: NYC MARATHON 61375 61375 1487 4651 OAKLAND SGBC 20155 20155 50 257 1349 6 34250 34250 2700 211 4945 115780 115780 50 2700 1955 10945 15650 -15650 X EQUIPMENT AND APPAREL 19 237478 RETAIL/MARKET COST X REGISTRATION FEE 2 21250 RETAIL/MARKET COST X FACILITIES 4 16800 RETAIL/MARKET COST X TECNOLOGY, FEES AND OFFICE SUPPLIES 1 5200 RETAIL/MARKET COST 0 0 0 PART I, LINE 30B: THE AMOUNT REPORTED IN PART I COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS PREPARED REPORTS AND TAX DOCUMENTS AND THEN PRESENTS THEM TO THE FULL BOARD PRIOR TO SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY THROUGH COMPLETION OF THE CONFLICT OF INTEREST POLICY FORMS AND UPDATED THROUGHOUT THE YEAR AS DEEMED NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A EVERY THREE YEARS, MANAGEMENT COMPLETES AN IN-DEPTH COMPENSATION BENCHMARKING PROCESS THAT ALIGNS WITH THE ORGANIZATION COMPENSATION GUIDELINES AND PHILOSOPHY. MANAGEMENT THEN MAKES A RECOMMENDATION FOR ALL POSITION LEVELS, INCLUDING THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE INFORMATION IS SHARED WITH THE ORGANIZATION'S BOARD OF DIRECTORS FOR THE BOARD TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC BY REQUESTING ITEMS IN WRITING TO THE ORGANIZATION. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 426,883. MANAGEMENT AND GENERAL EXPENSES 15,932. FUNDRAISING EXPENSES 9,038. TOTAL EXPENSES 451,853. REGISTRATION AND OTHER FEES: PROGRAM SERVICE EXPENSES 21,585. MANAGEMENT AND GENERAL EXPENSES 1,210. FUNDRAISING EXPENSES 11,299. TOTAL EXPENSES 34,094.