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        <BusinessNameLine1Txt>MENDOCINO COUNTY SPORTS ACADEMY</BusinessNameLine1Txt>
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      <PersonNm>Mark Zechiel</PersonNm>
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      <SignatureDt>2025-11-12</SignatureDt>
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      <MissionDesc>The Mendocino County Sports Academy operates a sports program that benefits the youth of Mendocino County. MCSA is dedicated to 1) Teaching sports with an emphasis on age appropriate development 2) Teaching the ideals of sports, including: sportsmanship, teamwork, good citizenship and all-around growth 3) Developing self-esteem, confidence, and general fitness 4) Keeping youth involved in worthwhile activities</MissionDesc>
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      <Desc>Select Teams: A program directed at older players. Youth in this program are organized into teams which participate at a competitive level appropriate for the group. A full season typically includes participation in a fall league, a spring league, and tournaments. The typical duration of a season is from 7 to 9 months. During this time, participants meet 3x per week for instruction in fitness, technical skills, personal development, and group and individual tactical skills. Children served: 312</Desc>
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        <Desc>Grassroots Academy: A program directed at younger players, aged 4-11. The aim of these sessions is to ensure the first soccer experiences of every child are positive and memorable. Depending on age, players practice 2-3 days per week. Outside of scrimmages, there are no official games. We're looking to introduce the basics of the game and instill a life-long passion for soccer during this time. Sessions are held in spring, summer, and fall. Children served: 492</Desc>
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        <Desc>MCSA's Camps are 1-week camps that teach soccer skills in a fun, safe environment. Players, also learn about the influence of soccer in various countries from around the world. Kids engage in various games, lessons, and activities to educate young players on how and why soccer is the most popular sport on the planet. 247 players participated in MCSA's Camps.</Desc>
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        <Desc>Development Soccer League (DSL): DSL is a program directed at players in the 8-11 year old range. Youth in this program are organized into teams which participate in a county-wide league. Players receive three training sessions per week with games on Saturdays. Teams are guided by volunteer coaches who in turn receive professional support and guidance from MCSA coaches. Children served: 196.</Desc>
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        <Desc>Futsal: Indoor futsal classes are offered in the winter. Coaches emphasize one or two technical skills at the start of each session, then players form teams and play. Futsal helps develop decision-making, foot skills, creativity, and personal style. Children served:117</Desc>
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        <Desc>Other program services include hosting a summer 7v7 soccer league with 250 participants, speed and agility classes with 55 participants, a flag football program with 10 participants, and a cross country program with 10 participants.</Desc>
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      <UnsecuredNotesLoansPayableGrp>
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      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>91158</EOYAmt>
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        <EOYAmt>91970</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-14466</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>0</NetUnrlzdGainsLossesInvstAmt>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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      <SubstAndDsqlfyPrsnsTotGrp>
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        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
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      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>provision of team gear</GrantTypeTxt>
        <RecipientCnt>40</RecipientCnt>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>6031</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV / cost</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>soccer backpacks, practice shirts, and other gear</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>provision of supplies for UHS girls and boys soccer senior night</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>1635</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV / cost</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>senior jerseys, balloons, and other celebratory items</NonCashAssistanceDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>provision of championship rings</GrantTypeTxt>
        <RecipientCnt>40</RecipientCnt>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>8512</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV / cost</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>celebratory championship rings</NonCashAssistanceDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>provision of TeamSnap team communication subscription</GrantTypeTxt>
        <RecipientCnt>130</RecipientCnt>
        <CashGrantAmt>0</CashGrantAmt>
        <NonCashAssistanceAmt>399</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV / cst</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>subscription of team communication app for duration of season</NonCashAssistanceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2024, MCSA made grants in support of local high school soccer team players. The MCSA board reviews and approves these grants.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior to accepting Form 990 as final, a PDF copy of Form 990 is distributed via e-mail to all board members and officers for review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>MCSA's conflict of interest policies are set forth in Article 9 of it's bylaws. Directors and officers sign a statement that they have read, understand, and agree to comply with MCSA's conflict of interest policies.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>None of MCSA's directors receives compensation for their role as director, but two MCSA directors are compensated for coaching services they provide. The compensation for coaching services paid to director Shane Huff and Director Naomi Rhodes is approved by special meeting involving only the board members who receive no compensation from the organization. Comparability compensation data is used and the meeting is recorded.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>MCSA's governing documents, conflict of interest policy, and financial statements are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Fees for coaching services: $171,563. Fees for photography services $2,375. Fees for fingerprinting services for coaches $732. Fees for Admin director $29,500</ExplanationTxt>
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