INDIANA SOCCER ASSOCIATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: INDIANA SOCCER ASSOCIATION INC (EIN 35-1845779)
Tax period: 2021-08-01 to 2022-07-31
Filed: 2023-06-05
IRS object ID: 202301569349300015
Schema version: 2021v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-06-05T08:06:59-05:00	ReturnTs
Tax Period End	2022-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310905417	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	VONLEHMAN & COMPANY INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5975 CASTLE CREEK PARKWAY N DR STE	AddressLine1Txt
Address Line2	400	AddressLine2Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46250	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	351845779	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INDIANA SOCCER ASSOC INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	INDI	BusinessNameControlTxt
Phone	3179752010	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19000 GRAND PARK BLVD J	AddressLine1Txt
City	WESTFIELD	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46074	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID GUTHRIE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3179752010	PhoneNum
Signature	2023-06-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVID	PersonFirstNm
Person Last	GUTHRIE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	YVONNE B DE CALONNE	PreparerPersonNm
PTIN	P00163431	PTIN
Phone	3174690169	PhoneNum
Preparation	2023-06-02	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVID GUTHRIE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19000 GRAND PARK BLVD J	AddressLine1Txt
City	WESTFIELD	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46074	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,722,262	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	5283	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	SOCCERINDIANA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1992	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	PROVIDING LEADERSHIP, ORGANIZING PLAY, EDUCATING COMMUNITY STAKEHOLDERS AND DEVELOPING YOUTH AND ADULTS THROUGH SOCCER	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	26	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$6,155	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$162,663	PYContributionsGrantsAmt
CY Contributions Grants	$103,552	CYContributionsGrantsAmt
PY Program Service Revenue	$2,670,891	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,614,925	CYProgramServiceRevenueAmt
PY Investment Income	$136	PYInvestmentIncomeAmt
CY Investment Income	$1,642	CYInvestmentIncomeAmt
PY Other Revenue	$500	PYOtherRevenueAmt
CY Other Revenue	$1,740	CYOtherRevenueAmt
PY Total Revenue	$2,834,190	PYTotalRevenueAmt
CY Total Revenue	$2,721,859	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$923,940	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$954,542	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,307,963	PYOtherExpensesAmt
CY Other Expenses	$1,326,505	CYOtherExpensesAmt
PY Total Expenses	$2,231,903	PYTotalExpensesAmt
CY Total Expenses	$2,281,047	CYTotalExpensesAmt
PY Revenues Less Expenses	$602,287	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$440,812	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,538,967	TotalAssetsBOYAmt
Total Assets EOY	$3,010,830	TotalAssetsEOYAmt
Total Liabilities BOY	$251,359	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$282,410	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,287,608	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,728,420	NetAssetsOrFundBalancesEOYAmt
Mission	TO SUPPORT MEANINGFUL DEVELOPMENT OF ALL HOOSIERS AND THEIR COMMUNITIES VIA THE SPORT OF SOCCER.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,874,504	ExpenseAmt
Revenue	$2,610,510	RevenueAmt
Desc	INDIANA 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
Total Program Service Expenses	$1,874,504	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	30	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	26	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVE GUTHRIE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3179752010	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19000 GRAND PARK BLVD SUITE J	AddressLine1Txt
City	WESTFIELD	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46074	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ALAN BROWN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LARRY ROWLAND
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
RANDOLPH ROMPOLA
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
AL SMITH
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MAUREEN MERHOFF
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID SHERMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFF BELSKUS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JIM NICKENS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANTHONY ZIRILLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID GUTHRIE
EXECUTIVE DIRECTOR	40.00		Yes (X)	$156,198	$0	$4,841

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$156,198	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$4,841	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$103,552	AllOtherContributionsAmt
Total Contributions	$103,552	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
REGISTRATIONS	713990	$930,758	$930,758
CUPS	713990	$647,946	$647,946
COMPETITION FEES	713990	$429,412	$429,412
OLYMPIC DEVELOPMENT PR	713990	$402,114	$402,114
MANAGEMENT FEES AND CO	713990	$162,450	$157,795	$4,655

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,245	TotalRevenueColumnAmt
Related Or Exempt Func Income	$42,245	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,614,925	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$696	TotalRevenueColumnAmt
Exclusion	$696	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$1,349	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$403	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$946	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$946	TotalRevenueColumnAmt
Exclusion	$946	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DIGITAL ADS	541800	$1,500	$1,500
OTHER REVENUE	541800	$240		$240

Field	Value	IRS element (for citing)
Other Revenue Total	$1,740	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,721,859	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,610,510	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$6,155	UnrelatedBusinessRevenueAmt
Exclusion	$1,642	ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$797,601	TotalAmt
Program Services	$509,262	ProgramServicesAmt
Management And General	$288,339	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$103,258	TotalAmt
Program Services	$50,295	ProgramServicesAmt
Management And General	$52,963	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$53,683	TotalAmt
Program Services	$33,707	ProgramServicesAmt
Management And General	$19,976	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$32,388	TotalAmt
Program Services	$24,072	ProgramServicesAmt
Management And General	$8,316	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$18,525	TotalAmt
Program Services	$18,525	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,226	TotalAmt
Program Services	$16,501	ProgramServicesAmt
Management And General	$3,725	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$53,675	TotalAmt
Program Services	$43,477	ProgramServicesAmt
Management And General	$10,198	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,585	TotalAmt
Program Services	$3,057	ProgramServicesAmt
Management And General	$2,528	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$846	TotalAmt
Program Services	$452	ProgramServicesAmt
Management And General	$394	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$22,982	TotalAmt
Program Services	$19,444	ProgramServicesAmt
Management And General	$3,538	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$152,934	TotalAmt
Program Services	$139,975	ProgramServicesAmt
Management And General	$12,959	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
RENTALS	$254,283	$254,283
REGISTRATION	$219,996	$219,996
REFEREE PROGRAM EXPENSE	$205,857	$205,857
US YOUTH REGIONALS	$116,503	$116,503

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$222,705	TotalAmt
Program Services	$219,098	ProgramServicesAmt
Management And General	$3,607	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,281,047	TotalAmt
Program Services	$1,874,504	ProgramServicesAmt
Management And General	$406,543	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,287,713	BOYAmt
EOY	$2,675,229	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$25,897	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$158,728	BOYAmt
EOY	$238,493	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$17,795	BOYAmt
EOY	$18,735	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$165,227	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$112,751	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$74,731	BOYAmt
EOY	$52,476	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,538,967	BOYAmt
EOY	$3,010,830	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$105,024	BOYAmt
EOY	$97,313	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$14,722	BOYAmt
EOY	$15,296	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$131,613	BOYAmt
EOY	$169,801	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$251,359	BOYAmt
EOY	$282,410	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,278,725	BOYAmt
EOY	$2,659,862	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,883	BOYAmt
EOY	$68,558	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,287,608	BOYAmt
EOY	$2,728,420	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,538,967	BOYAmt
EOY	$3,010,830	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$440,812	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$43,983	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35,850	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$168,150	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$162,663	CurrentTaxYearMinus1YearAmt
Current Tax Year	$103,552	CurrentTaxYearAmt
Total	$514,198	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,789,302	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,585,342	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,673,585	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,670,891	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,614,925	CurrentTaxYearAmt
Total	$13,334,045	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,833,285	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,621,192	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,841,735	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,833,554	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,718,477	CurrentTaxYearAmt
Total	$13,848,243	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$13,848,243	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,118	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$696	CurrentTaxYearAmt
Total	$1,979	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,118	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$696	CurrentTaxYearAmt
Total	$1,979	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$600	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,400	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$95,736	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,740	CurrentTaxYearAmt
Total	$108,976	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,835,003	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,631,615	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,937,477	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,834,190	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,720,913	CurrentTaxYearAmt
Total	$13,959,198	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99210	PublicSupportCY509Pct
Public Support PY509	0.99200	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Investment Income PY	0.00010	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER - 2017 AMOUNT: $ 600. 2018 AMOUNT: $ 10,400. 2019 AMOUNT: $ 95,736. 2020 AMOUNT: $ 500. 2021 AMOUNT: $ 1,740.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$120,614	OtherCostOrOtherBasisAmt
Depreciation	$79,609	DepreciationAmt
Book Value	$41,005	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$44,613	OtherCostOrOtherBasisAmt
Depreciation	$33,142	DepreciationAmt
Book Value	$11,471	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$52,476	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PLAYER INSURANCE LABILITY	Desc
Amt	$169,801	Amt

Field	Value	IRS element (for citing)
Total Liability	$169,801	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE 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. ISP IS A SINGLE-MEMBER INDIANA LIMITED LIABILITY COMPANY. ISA IS THE SINGLE MEMBER OF ISP AND ALL INTERESTS, SECURITIES, OBLIGATIONS, RIGHTS TO ACQUIRE INTERESTS, OR OTHER SECURITY OF ISP IS THE SOLE PROPERTY OF ISA. FOR TAX REPORTING PURPOSES, ISP IS CONSIDERED A DISREGARDED ENTITY OF ISA, AND ITS ACTIVITIES ARE INCLUDED IN THE REPORTING INFORMATION OF ISA. THE ASSOCIATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZED NO INTEREST OR PENALTIES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES FOR BOTH OF THE YEARS ENDED JULY 31, 2022 AND 2021. IF THE SITUATION AROSE IN WHICH THE ASSOCIATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ASSOCIATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ASSOCIATION'S TAX POSITIONS, MANAGEMENT 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, 2022 AND 2021 .	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DAVID GUTHRIE	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$156,198	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$3,162	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$1,679	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$161,039	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	PRIOR 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 12C	BOARD 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 15	THE 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 19	THE 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 2C	THE OVERSIGHT OR SELECTION PROCESS HAS NOT BEEN CHANGED DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	INDIANA SPORTS PROPERTIES INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19000 GRAND PARK BOULEVARD SUITE J	AddressLine1Txt
City	WESTFIELD	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46074	ZIPCd

Field	Value	IRS element (for citing)
EIN	464501119	EIN
Primary Activities	COMMERCIAL LEASING	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd
Total Income	$80,083	TotalIncomeAmt
End Of Year Assets	$362,985	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	INDIANA SOCCER ASSOC INC	BusinessNameLine1Txt