ELITE CLUBS NATIONAL LEAGUE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ELITE CLUBS NATIONAL LEAGUE INC (EIN 26-4805598)
Tax period: 2023-08-01 to 2024-07-31
Filed: 2025-06-11
IRS object ID: 202511629349300621
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-06-11T12:32:32-05:00	ReturnTs
Tax Period End	2024-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	540737372	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PBMARES LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3957 WESTERRE PARKWAY SUITE 220	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23233	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	264805598	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELITE CLUBS NATIONAL LEAGUE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ELIT	BusinessNameControlTxt
Phone	8047500135	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9830 MAYLAND DRIVE J	AddressLine1Txt
City	HENRICO	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23233	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTIAN LAVERS	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8047500135	PhoneNum
Signature	2025-06-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	EDWARD T YODER CPA	PreparerPersonNm
PTIN	P00239134	PTIN
Phone	8043230022	PhoneNum
Preparation	2025-06-10	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CHRISTIAN LAVERS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9830 MAYLAND DRIVE J	AddressLine1Txt
City	HENRICO	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23233	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,009,518	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ECNLGIRLS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Other Organization Dsc	501(C)(3)	OtherOrganizationDsc
Formation	2009	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	THE ECNL WAS FOUNDED TO ELEVATE THE STANDARDS AND EXPERIENCE IN YOUTH SOCCER BY IMPROVING PLAYER DEVELOPMENT, COACHING, PLAYER IDENTIFICATION, CLUB ORGANIZATION AND DEVELOPMENT, AND OTHER AREAS IMPACTING THE SPORT. THE LEAGUE CONSISTS OF TOP CLUBS ACROSS THE UNITED STATES COMPETING IN LOCAL, REGIONAL AND NATIONAL COMPETITION. THE LEAGUE AND ITS PROGRAMS INCREASE THE OPPORTUNITIES FOR TOP PLAYERS TO COMPETE AGAINST EACH OTHER, ENCOURAGES BETTER AND MORE FREQUENT TRAINING, AND INCREASE THE OPPORTUNITIES FOR PLAYERS TO BE IDENTIFIED FOR COLLEGIATE SOCCER AND US SOCCER YOUTH NATIONAL TEAMS.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	33	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,083,695	PYContributionsGrantsAmt
CY Contributions Grants	$899,847	CYContributionsGrantsAmt
PY Program Service Revenue	$6,210,474	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,852,913	CYProgramServiceRevenueAmt
PY Investment Income	$63,135	PYInvestmentIncomeAmt
CY Investment Income	$179,275	CYInvestmentIncomeAmt
PY Other Revenue	$41,049	PYOtherRevenueAmt
CY Other Revenue	$69,389	CYOtherRevenueAmt
PY Total Revenue	$7,398,353	PYTotalRevenueAmt
CY Total Revenue	$9,001,424	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	$1,184,390	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,740,681	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$37,500	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,434,876	PYOtherExpensesAmt
CY Other Expenses	$5,981,119	CYOtherExpensesAmt
PY Total Expenses	$6,619,266	PYTotalExpensesAmt
CY Total Expenses	$7,721,800	CYTotalExpensesAmt
PY Revenues Less Expenses	$779,087	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,279,624	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,475,477	TotalAssetsBOYAmt
Total Assets EOY	$5,130,135	TotalAssetsEOYAmt
Total Liabilities BOY	$1,037,082	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$434,966	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,438,395	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,695,169	NetAssetsOrFundBalancesEOYAmt
Mission	TO FACILITATE THE DEVELOPMENT OF THE BEST YOUTH PLAYERS IN THE WORLD BY INCREASING THE POOL OF PLAYERS IMPACTED BY THE ECNL AND IMPROVING THE DEVELOPMENT EXPERIENCE AND OUTCOME OF EVERYONE IN THE LEAGUE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,598,319	ExpenseAmt
Revenue	$7,914,208	RevenueAmt
Desc	THE ECNL GIRLS IS A COMPETITION AND DEVELOPMENT PLATFORM CONSISTING OF HUNDREDS OF TOP CLUBS ACROSS THE COUNTRY IN MULTIPLE TIERS OF COMPETITION. ECNLGIRLS PROGRAMMING IMPROVES PLAYER DEVELOPMENT AND COACHING, INCREASES THE OPPORTUNITY FOR TOP PLAYERS TO COMPETE WITH AND AGAINST EACH OTHER, ENCOURAGES BETTER AND MORE FREQUENT TRAINING OPPORTUNITIES TO IMPROVE DEVELOPMENT, PROVIDES MORE AND BETTER OPPORTUNITIES TO BE IDENTIFIED BY U.S. SOCCER FOR INCLUSION IN NATIONAL TEAM PROGRAMS, AND INCREASES COLLEGIATE EXPOSURE AND OPPORTUNITY FOR TOP PLAYERS.	Desc
Total Program Service Expenses	$6,598,319	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	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	0	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	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	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	110	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	33	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
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	13	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID ALEXANDER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8047500135	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9830 MAYLAND DRIVE J	AddressLine1Txt
City	HENRICO	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23233	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHRISTIAN LAVERS
PRESIDENT	25.00	Yes (X)	Yes (X)	$130,627	$0	$3,410
DOUGLAS BRACKEN
VICE PRESIDENT	25.00	Yes (X)	Yes (X)	$112,078	$0	$5,978
BRIAN MOORE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TOM AMICK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DOUG LANDEFELD
DIRECTOR	3.00	Yes (X)		$0	$0	$0
MIKE O'NEILL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JASON DEWHURST
SECRETARY & TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
GREGG BLASINGAME
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAT O'TOOLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICH REESE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TIFFANY ROBERTS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RONNIE WOODARD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIN MONTOYA AS OF 0923
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RALPH RICHARDS
COMMISSIONER	40.00		Yes (X)	$106,250	$0	$6,030

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$348,955	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$15,418	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OFFICIALS MANAGEMENT GROUP	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2129 FM 2920 ROAD STE 190-163	AddressLine1Txt
City	SPRING	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77388	ZIPCd

Field	Value	IRS element (for citing)
Services	GAME OFFICIALS AND REFEREE SERVICES	ServicesDesc
Compensation	$976,763	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$136,500	GovernmentGrantsAmt
All Other Contributions	$763,347	AllOtherContributionsAmt
Noncash Contributions	$358,018	NoncashContributionsAmt
Total Contributions	$899,847	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EVENTS	711300	$4,239,989	$4,239,989
COMMISSIONS	711300	$2,306,974	$2,306,974
MEMBERSHIPS	711300	$1,305,950	$1,305,950

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,852,913	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$187,369	TotalRevenueColumnAmt
Exclusion	$187,369	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$61,771	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$61,771	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$61,771	TotalRevenueColumnAmt
Related Or Exempt Func Income	$61,771	RelatedOrExemptFuncIncomeAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$8,094	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$8,094	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$8,094	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$8,094	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$7,618	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,618	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,618	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,001,424	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,914,208	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$187,369	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$420,773	TotalAmt
Program Services	$163,514	ProgramServicesAmt
Management And General	$257,259	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,112,069	TotalAmt
Program Services	$766,851	ProgramServicesAmt
Management And General	$345,218	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$14,542	TotalAmt
Program Services	$8,827	ProgramServicesAmt
Management And General	$5,715	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$64,171	TotalAmt
Program Services	$38,952	ProgramServicesAmt
Management And General	$25,219	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$129,126	TotalAmt
Program Services	$78,379	ProgramServicesAmt
Management And General	$50,747	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$46,985	TotalAmt
Program Services	$14,500	ProgramServicesAmt
Management And General	$32,485	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,040	TotalAmt
Program Services	$5,567	ProgramServicesAmt
Management And General	$12,473	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,515,267	TotalAmt
Program Services	$2,463,717	ProgramServicesAmt
Management And General	$51,550	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$42,419	TotalAmt
Program Services	$6,800	ProgramServicesAmt
Management And General	$35,619	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,013	TotalAmt
Program Services	$11,097	ProgramServicesAmt
Management And General	$24,916	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$8,907	TotalAmt
Program Services	$2,749	ProgramServicesAmt
Management And General	$6,158	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$258,964	TotalAmt
Program Services	$79,916	ProgramServicesAmt
Management And General	$179,048	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$28,615	TotalAmt
Program Services	$8,831	ProgramServicesAmt
Management And General	$19,784	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,632	TotalAmt
Program Services	$7,601	ProgramServicesAmt
Management And General	$17,031	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,901	TotalAmt
Management And General	$8,901	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$12,772	TotalAmt
Program Services	$3,941	ProgramServicesAmt
Management And General	$8,831	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
EVENT MANAGEMENT	$2,600,780	$2,600,780
INTERNAL LEAGUE DEVELOP	$283,164	$240,637	$5,027	$37,500
NATIONAL SELECTION GAME	$77,699	$77,699
ZONE RELATED EXPENSES	$17,961	$17,961

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,721,800	TotalAmt
Program Services	$6,598,319	ProgramServicesAmt
Management And General	$1,085,981	ManagementAndGeneralAmt
Fundraising	$37,500	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$863,402	BOYAmt
EOY	$748,188	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,541,576	BOYAmt
EOY	$3,044,462	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$75,212	BOYAmt
EOY	$521,077	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$171,888	BOYAmt
EOY	$15,274	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$44,757	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$32,937	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$27,065	BOYAmt
EOY	$11,820	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$22,747	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$796,334	BOYAmt
EOY	$766,567	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,475,477	BOYAmt
EOY	$5,130,135	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$675,182	BOYAmt
EOY	$209,871	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$361,900	BOYAmt
EOY	$225,095	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,037,082	BOYAmt
EOY	$434,966	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	$3,438,395	BOYAmt
EOY	$4,695,169	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,438,395	BOYAmt
EOY	$4,695,169	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,475,477	BOYAmt
EOY	$5,130,135	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,279,624	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$22,850	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	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	$945,518	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$111,725	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$730,989	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,616,597	CurrentTaxYearMinus1YearAmt
Current Tax Year	$921,927	CurrentTaxYearAmt
Total	$4,326,756	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,462,326	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$852,176	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,197,504	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,210,045	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,852,437	CurrentTaxYearAmt
Total	$19,574,488	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,407,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$963,901	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,928,493	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,826,642	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,774,364	CurrentTaxYearAmt
Total	$23,901,244	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	$23,901,244	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,299	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$434	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$104,613	CurrentTaxYearMinus1YearAmt
Current Tax Year	$249,140	CurrentTaxYearAmt
Total	$378,744	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,299	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$434	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$104,613	CurrentTaxYearMinus1YearAmt
Current Tax Year	$249,140	CurrentTaxYearAmt
Total	$378,744	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,432,143	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$964,335	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,928,751	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,931,255	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,023,504	CurrentTaxYearAmt
Total	$24,279,988	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98440	PublicSupportCY509Pct
Public Support PY509	0.99260	PublicSupportPY509Pct
Investment Income CY	0.01560	InvestmentIncomeCYPct
Investment Income PY	0.00740	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	PART III, LINE 1 EXPLANATION	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION FILED A SHORT-YEAR RETURN FOR THE PERIOD 1/1/2018 TO 7/31/2018. THE PUBLIC SUPPORT DISCLOSURE COLUMNS SHOW INFORMATION FOR THE CURRENT PERIOD OF 8/1/2020 TO 7/31/2021 IN COLUMN (E), THE PERIOD OF 08/01/2019 TO 07/31/2020 IN COLUMN (D), THE PERIOD OF 08/01/2018 TO 07/31/2019 IN COLUMN (C), FOR THE SHORT-YEAR PERIOD OF 1/1/2018 TO 7/31/2018 IN COLUMN (B), AND FOR CALENDAR YEAR 2017 IN COLUMN (A).	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

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	$44,757	OtherCostOrOtherBasisAmt
Depreciation	$32,937	DepreciationAmt
Book Value	$11,820	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$11,820	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSIT	$133,801
EMPLOYEE ADVANCES	$109
ERC RECEIVABLE	$182,422
INVENTORY	$306,611
ROU ASSETS	$135,292
RAMP CASHBACK BALANCE	$8,332

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$766,567	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$14,073
OTHER CURRENT LIABILITIES	$71,595
OPERATING LEASE LIABILITY	$139,427

Field	Value	IRS element (for citing)
Total Liability	$225,095	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,306,167	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$304,743	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$304,743	RevenueNotReportedAmt
Revenue Subtotal	$9,001,424	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,001,424	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,049,393	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$304,743	DonatedServicesUseFcltsAmt
Other Expenses Included	$22,850	OtherExpensesIncludedAmt
Expenses Not Reported	$327,593	ExpensesNotReportedAmt
Expenses Subtotal	$7,721,800	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,721,800	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JULY 31, 2024. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT JULY 31, 2024. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED TO INTEREST AND PENALTIES, IF ANY, IN OTHER INTEREST EXPENSE.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

BAD DEBT 22,850.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
288 SPORT GROUP
5413 PATTERSON AVE STE 102	RICHMOND	VA	23226	SOLICITATION OF FUNDS FROM CORPORATE AND PUBLIC-PRIVATE SPON	0	$187,500	$11,250	$176,250
DEAN LINKE
523 DAMASCUS CHURCH RD	CHAPEL HILL	NC	27516	SOLICITATION OF FUNDS FROM CORPORATE AND PUBLIC-PRIVATE SPON	0	$175,000	$26,250	$148,750

Field	Value	IRS element (for citing)
Total Gross Receipts	$362,500	TotalGrossReceiptsAmt
Total Retained By Contractors	$37,500	TotalRetainedByContractorsAmt
Total Net To Organization	$325,000	TotalNetToOrganizationAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE G, PART I, LINE 2B, COLUMN (V)	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION ENGAGES THE SERVICES OF TWO FUNDRAISERS TO SOLICIT FUNDS AND/OR GRANTS FROM CORPORATIONS AND PUBLIC-PRIVATE TOURISM COMMISSIONS ACROSS THE UNITED STATES IN LOCATIONS IN WHICH THEY HOLD TOURNAMENTS.	ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	SHOES AND APPAREL	12435	$358,291	WHOLESALE VALUE
Yes (X)	APPAREL	498	$22,435	RETAIL VALUE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (19 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	CHRISTIAN LAVERS IS CHIEF STRATEGY OFFICER OF PIONEER SPORTS & ENTERTAINMENT, AN ENTITY THAT OWNS, INVESTS IN, OR OPERATES A NUMBER OF BUSINESSES RELATED TO OR USED BY THE ECNL, INCLUDING SOCCER CLUBS, FACILITIES, AND COLLATERAL BUSINESS SERVICES.
FORM 990, PART VI, SECTION A, LINE 2	CHRISTIAN LAVERS IS EXECUTIVE VICE PRESIDENT, STRATEGY OF US CLUB SOCCER, THE SANCTIONING BODY OF ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2	DOUG BRACKEN IS PART OWNER OF OHIO ELITE, A CLUB IN ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2	JAY HOWELL IS CHAIRPERSON OF THE BOARD OF DIRECTORS FOR THE VIRGINIA PREMIER SOCCER LEAGUE, A LICENSED LEAGUE OF ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2	JAY HOWELL IS THE EXECUTIVE DIRECTOR OF RICHMOND STRIKERS WHOSE FACILITIES ARE LEASED FOR A VARIETY OF ECNL EVENTS.
FORM 990, PART VI, SECTION A, LINE 2	RALPH RICHARDS IS A COACH WITH FC PRIDE, A CLUB IN ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2	JASON KUTNEY IS A COACH OF PITTSBURGH RIVERHOUNDS, A CLUB IN ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2	DOUG BRACKEN HAS A BUSINESS RELATIONSHIP WITH TIM LESIAK, A PART OWNER OF OHIO ELITE WHO IS ALSO A PART OWNER OF THE GREAT RIVER LEAGUE, A LICENSED LEAGUE OF ECNL.
FORM 990, PART VI, SECTION A, LINE 2	CHRISTIAN LAVERS IS PART OWNER OF FC WISCONSIN, A CLUB IN THE ECNL GIRLS.
FORM 990, PART VI, SECTION A, LINE 2	DOUG BRACKEN HAS A BUSINESS RELATIONSHIP WITH SCOTT SIEVERING WHO IS A DIRECTOR AT OHIO ELITE, A MEMBER CLUB.
FORM 990, PART VI, SECTION A, LINE 2	AMIE BRACKEN, DOUG BRACKEN'S WIFE, WAS PAID TO DEVELOP THE POSITIVE BEHAVIOR CAMPAIGN AS AN INDEPENDENT CONTRACTOR AND THEN SUBSEQUENTLY JOINED THE ECNL ORGANIZATION AS AN EMPLOYEE AS THE DIRECTOR OF BRAND MANAGEMENT IN JUNE 2024.
FORM 990, PART VI, SECTION A, LINE 2	CHRISTIAN LAVERS IS A MEMBER OF THE BOARD OF DIRECTORS FOR ATHLETE ONE, LLC, AN ENTITY THAT OPERATES A BUSINESS RELATED TO OR USED BY THE ECNL, INCLUDING ITS MEMBER CLUBS, COACHES, AND PLAYERS.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS MADE UP OF MEMBER CLUBS. THE MEMBER CLUBS ELECT THE BOARD OF DIRECTORS THROUGH AN ONLINE PROCESS.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION'S MEMBERS HAVE THE RIGHT TO ELECT THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S ACCOUNTING STAFF PROVIDE INFORMATION FOR PREPARING THE FORM 990 TO A PUBLIC ACCOUNTING FIRM. AFTER THE TAX RETURN IS PREPARED, IT IS REVIEWED BY THE PRESIDENT, VICE PRESIDENT, AND COMMISSIONER WITH REPRESENTATIVE(S) FROM THE PUBLIC ACCOUNTING FIRM. AFTER THIS REVIEW, THE PRESIDENT SIGNS THE RETURN AND IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	A NEW CONFLICT OF INTEREST POLICY IS SIGNED ANNUALLY BY THE BOARD MEMBERS CITING ANY POTENTIAL INTEREST THAT MAY CAUSE CONFLICT.
FORM 990, PART VI, SECTION C, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	REFEREE EVENT FEES: PROGRAM SERVICE EXPENSES 1,673,452. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,673,452. EVENT MEDIA & MARKETING SERVICES: PROGRAM SERVICE EXPENSES 268,707. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 268,707. OTHER OPERATING CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 13,761. MANAGEMENT AND GENERAL EXPENSES 30,832. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,593. EVENT OPS CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 475,798. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 475,798. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 31,999. MANAGEMENT AND GENERAL EXPENSES 20,718. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,717.
FORM 990, PART XI, LINE 9:	BAD DEBT -22,850.