INDIANA SOCCER ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
INDIANA SOCCER ASSOCIATION INC (EIN 35-1845779)
Tax period
2023-08-01 to 2024-07-31
Filed
2025-06-13
IRS object ID
202501649349301320
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)
Return2025-06-13T14:42:05-05:00ReturnTs
Tax Period End2024-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273858252PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DEAN DORTON ALLEN FORD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15975 CASTLE CREEK PARKWAY N DR STEAddressLine1Txt
Address Line2400AddressLine2Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46250ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351845779EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINDIBusinessNameControlTxt
Phone3179752010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BLVD JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID GUTHRIEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3179752010PhoneNum
Signature2025-06-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYVONNE B DE CALONNEPreparerPersonNm
PTINP00163431PTIN
Phone3174690169PhoneNum
Preparation2025-06-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID GUTHRIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BLVD JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,121,789GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption5283GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressSOCCERINDIANA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionPROVIDING LEADERSHIP, ORGANIZING PLAY, EDUCATING COMMUNITY STAKEHOLDERS AND DEVELOPING YOUTH AND ADULTS THROUGH SOCCERActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee28TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$8,202TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$24,448PYContributionsGrantsAmt
CY Contributions Grants$231,825CYContributionsGrantsAmt
PY Program Service Revenue$2,721,836PYProgramServiceRevenueAmt
CY Program Service Revenue$2,886,648CYProgramServiceRevenueAmt
PY Investment Income$17,531PYInvestmentIncomeAmt
CY Investment Income$288,212CYInvestmentIncomeAmt
PY Other Revenue$6,619PYOtherRevenueAmt
CY Other Revenue$31,430CYOtherRevenueAmt
PY Total Revenue$2,770,434PYTotalRevenueAmt
CY Total Revenue$3,438,115CYTotalRevenueAmt
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$961,161PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,211,615CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,513,186PYOtherExpensesAmt
CY Other Expenses$1,478,390CYOtherExpensesAmt
PY Total Expenses$2,474,347PYTotalExpensesAmt
CY Total Expenses$2,690,005CYTotalExpensesAmt
PY Revenues Less Expenses$296,087PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$748,110CYRevenuesLessExpensesAmt
Total Assets BOY$3,452,253TotalAssetsBOYAmt
Total Assets EOY$4,066,452TotalAssetsEOYAmt
Total Liabilities BOY$369,029TotalLiabilitiesBOYAmt
Total Liabilities EOY$254,776TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,083,224NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,811,676NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT MEANINGFUL DEVELOPMENT OF ALL HOOSIERS AND THEIR COMMUNITIES VIA THE SPORT OF SOCCER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,943,667ExpenseAmt
Revenue$2,859,110RevenueAmt
DescINDIANA SOCCER ORGANIZERS PLAY AMONG MEMBER CLUBS, SCHEDULING APPROXIMATELY 10,000 GAMES PER YEAR.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$158,452ExpenseAmt
DescINDIANA 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

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$137,973ExpenseAmt
Revenue$50,766RevenueAmt
DescINDIANA SOCCER PROVIDES EDUCATION TO COACHES, AND PARENTS OF MEMBER CLUBS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,240,092TotalProgramServiceExpensesAmt
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 Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 RequiredYes (1)ScheduleJRequiredInd
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 Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document30IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee28EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVE GUTHRIEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3179752010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BLVD SUITE JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LARRY ROWLAND
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
RANDOLPH ROMPOLA
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
JIM NICKENS
SECRETARY2.00Yes (X)Yes (X)$0$0$0
AL SMITH
TREASURER2.00Yes (X)Yes (X)$0$0$0
ALAN BROWN
DIRECTOR2.00Yes (X)$0$0$0
MAUREEN MERHOFF
DIRECTOR1.00Yes (X)$0$0$0
ANTHONY ZIRILLE
DIRECTOR1.00Yes (X)$0$0$0
JEFF BELSKUS
DIRECTOR1.00Yes (X)$0$0$0
DAVID SHERMAN
DIRECTOR1.00Yes (X)$0$0$0
DAVID GUTHRIE
EXECUTIVE DIRECTOR50.00Yes (X)$150,000$0$8,120
FieldValueIRS element (for citing)
Total Reportable Comp From Org$150,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,120TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$231,825AllOtherContributionsAmt
Total Contributions$231,825TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
REGISTRATIONS713990$1,041,307$1,041,307
CUPS713990$599,515$599,515
OLYMPIC DEVELOPMENT PROGRAM713990$560,123$560,123
COMPETITION FEES713990$556,476$556,476
MANAGEMENT FEES AND COMMISSION713990$78,461$71,300$7,161

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,766TotalRevenueColumnAmt
Related Or Exempt Func Income$50,766RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,886,648TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$89,783TotalRevenueColumnAmt
Exclusion$89,783ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,882,103SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,683,674SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$198,429SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$198,429TotalRevenueColumnAmt
Exclusion$198,429ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
OTHER REVENUE541800$30,389$30,389
DIGITAL ADS541800$1,041$1,041
FieldValueIRS element (for citing)
Other Revenue Total$31,430OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,438,115TotalRevenueColumnAmt
Related Or Exempt Func Income$2,909,876RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$8,202UnrelatedBusinessRevenueAmt
Exclusion$288,212ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$150,000TotalAmt
Program Services$101,809ProgramServicesAmt
Management And General$48,191ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$859,512TotalAmt
Program Services$583,376ProgramServicesAmt
Management And General$276,136ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$124,348TotalAmt
Program Services$64,574ProgramServicesAmt
Management And General$59,774ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$77,755TotalAmt
Program Services$45,246ProgramServicesAmt
Management And General$32,509ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,017TotalAmt
Program Services$27,216ProgramServicesAmt
Management And General$4,801ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$30,273TotalAmt
Program Services$30,273ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,742TotalAmt
Program Services$4,881ProgramServicesAmt
Management And General$861ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$49,941TotalAmt
Program Services$42,448ProgramServicesAmt
Management And General$7,493ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$24,637TotalAmt
Program Services$16,411ProgramServicesAmt
Management And General$8,226ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,228TotalAmt
Program Services$5,228ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$23,773TotalAmt
Program Services$22,702ProgramServicesAmt
Management And General$1,071ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,732TotalAmt
Program Services$14,679ProgramServicesAmt
Management And General$8,053ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FIELD USAGE FEES$319,302$319,302
REGISTRATION$278,252$278,252
REFEREE PROGRAM EXPENSE$272,905$272,905
DEVELOPMENT$154,374$154,374

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$259,214TotalAmt
Program Services$256,416ProgramServicesAmt
Management And General$2,798ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,690,005TotalAmt
Program Services$2,240,092ProgramServicesAmt
Management And General$449,913ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$418,251BOYAmt
EOY$144,267EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$563,276EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,198BOYAmt
EOY$166,666EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$159,027BOYAmt
EOY$98,131EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$24,904BOYAmt
EOY$23,453EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$187,347LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$143,177LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$64,886BOYAmt
EOY$44,170EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,775,987BOYAmt
EOY$3,026,489EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,452,253BOYAmt
EOY$4,066,452EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$79,999BOYAmt
EOY$92,897EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$82,197BOYAmt
EOY$103,371EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$206,833BOYAmt
EOY$58,508EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$369,029BOYAmt
EOY$254,776EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,067,255BOYAmt
EOY$3,640,709EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,969BOYAmt
EOY$170,967EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,083,224BOYAmt
EOY$3,811,676EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,452,253BOYAmt
EOY$4,066,452EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$748,110ReconcilationRevenueExpnssAmt
Investment Expense-$19,658InvestmentExpenseAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
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$168,150CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$162,663CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$103,552CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,448CurrentTaxYearMinus1YearAmt
Current Tax Year$231,825CurrentTaxYearAmt
Total$690,638TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,673,585CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,670,891CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,614,925CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,707,003CurrentTaxYearMinus1YearAmt
Current Tax Year$2,886,648CurrentTaxYearAmt
Total$12,553,052TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,841,735CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,833,554CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,718,477CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,731,451CurrentTaxYearMinus1YearAmt
Current Tax Year$3,118,473CurrentTaxYearAmt
Total$13,243,690TotalAmt

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$13,243,690PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$136CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$696CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,531CurrentTaxYearMinus1YearAmt
Current Tax Year$89,783CurrentTaxYearAmt
Total$108,152TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$136CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$696CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,531CurrentTaxYearMinus1YearAmt
Current Tax Year$89,783CurrentTaxYearAmt
Total$108,152TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$95,736CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,740CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,610CurrentTaxYearMinus1YearAmt
Current Tax Year$31,430CurrentTaxYearAmt
Total$135,016TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,937,477CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,834,190CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,720,913CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,754,592CurrentTaxYearMinus1YearAmt
Current Tax Year$3,239,686CurrentTaxYearAmt
Total$13,486,858TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98200PublicSupportCY509Pct
Public Support PY5090.98970PublicSupportPY509Pct
Investment Income CY0.00800InvestmentIncomeCYPct
Investment Income PY0.00140InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER - 2019 AMOUNT: $ 95,736. 2020 AMOUNT: $ 500. 2021 AMOUNT: $ 1,740. 2022 AMOUNT: $ 5,610. 2023 AMOUNT: $ 31,430.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$187,347OtherCostOrOtherBasisAmt
Depreciation$143,177DepreciationAmt
Book Value$44,170BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$44,170TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPLAYER INSURANCE LABILITYDesc
Amt$58,508Amt
FieldValueIRS element (for citing)
Total Liability$58,508TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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 ON RELATED INCOME. ISP IS A SINGLE-MEMBER INDIANA LIMITED LIABILITY COMPANY. ISA IS THE SINGLE MEMBER OF ISP AND ALL INTERESTS, SECURTIES, OBLIGATIONS, RIGHTS TO AQUIRE INTERESTS, OR OTHER SECURITY OF ISP IS THE SOLE PROPERTY OF ISA. FOR TAX REPORTING PURPOSED, ISP IS CONSIDERED A DISREGARD ENTITTY OF ISA, AND ITS ACTIVITIES ARE INCLUDED IN THE REPORTING INFORMATION OF ISA. THE ASSOCIATION HAS ADPOTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZED NO INTEREST OR PENALITIES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES FOR BOTH OF THE EARS ENDED JULY 31, 2024 AND 2023. IF THE SITUATION AROSE IN WHICH THE ASSOCIATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED INOTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND AND CHANGE. THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ASSOCIATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ASSOCIATIONS TAX POSITIONS. MANAGMENT 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 31,2024 AND 2023.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDAVID GUTHRIEPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$150,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$8,120NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$158,120TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BPRIOR 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 12CBOARD 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 15THE 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 19THE 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 2CTHE OVERSIGHT OR SELECTION PROCESS HAS NOT BEEN CHANGED DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SPORTS PROPERTIES INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line119000 GRAND PARK BOULEVARD SUITE JAddressLine1Txt
CityWESTFIELDCityNm
State AbbreviationINStateAbbreviationCd
ZIP46074ZIPCd
FieldValueIRS element (for citing)
EIN464501119EIN
Primary ActivitiesLEASING SOCCERPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Total Income$27,070TotalIncomeAmt
End Of Year Assets$475,283EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOC INCBusinessNameLine1Txt

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