2018-02-14T13:30:18-08:00 2017-06-30 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST STE 1 ASHEVILLE NC 288011434 990 2016-07-01 562148108 Asheville Buncombe Youth Soccer Association ASHE 8282997277 PO Box 895 Asheville NC 28802 JIM JENSEN TREASURER 8282997277 2018-02-14 true STEPHEN C CORLISS 8282360206 2018-02-14 68.115.150.214 2018-02-14 13:30:11 PS P AFB3E0769F281EC8BDA86983F965F444446FBF43 AFB3E0769F281EC8BDA86983F965F444446FBF43 2016 2021-01-29 14:40:06Z JIM JENSEN PO Box 895 Asheville NC 28802 2377301 false X www.abysa.org X 1992 NC We empower children, strengthen families, and enrich our community through soccer, the world's game. 11 11 98 750 0 340310 276430 1947540 2057081 252 257 58999 42294 2347101 2376062 234677 124896 0 1133757 1238211 0 95788 749351 791871 2117785 2154978 229316 221084 1726163 1902065 625442 624952 1100721 1277113 We empower children, strengthen families, and enrich our community through soccer, false false 1927181 124896 2057081 DURING THE 2016-17 FISCAL YEAR, ABYSA SERVED THE COMMUNITY WITH ITS YOUTH SOCCER PROGRAMS REACHING OVER 5,700 INDIVIDUAL CHILDREN. BY PROGRAM, THIS INCLUDED 4,170 RECREATION PROGRAM REGISTRATIONS, 487 CHALLENGE AND ACADEMY PROGRAM REGISTRATIONS, 686 CLASSIC LEAGUE REGISTRATIONS, AND 898 CAMP PARTICIPANTS. ABYSA MAINTAINED OUTREACH PROGRAMS SERVING 683 UNIQUE CHILD PARTICIPANTS IN LOW-INCOME, UNDERSERVED COMMUNITIES. ABYSA BENEFITTED FROM MORE THAN 45,000 HOURS OF VOLUNTEER SERVICE IN SUPPORT OF ITS PROGRAMS. 1927181 true true false false false false false false false false true false false false true true true false false false false false false false false false false true true false false false false true false true false false false false false false false false false false false true 8 0 true 98 true false false false false false false false false false false false false false X 11 11 false false false false true true true true true false false true true true true true true true false false X ROBERT SOMERVILLE 8282997277 593 Azalea Road East Asheville NC 28805 DAVE ZORICH President 2.00 X X 0 0 0 CHRIS LENDERMAN Vice President 2.00 X X 0 0 0 JOHN LUCKETT Treasurer 2.00 X X 0 0 0 CHRIS BROCK Secretary 2.00 X X 0 0 0 JOE COMPTON Director 1.00 X 0 0 0 DEREK DEPHOUSE MD Director 1.00 X 0 0 0 KIM LENNOX Director 1.00 X 0 0 0 TED HULL Director 1.00 X 0 0 0 BILL ADAMS Director 1.00 X 0 0 0 JIM JENSEN Director 1.00 X 0 0 0 BRIAN BOATRIGHT Director 1.00 X 0 0 0 MICHAEL ROTTJAKOB Executive Director 40.00 X 97472 0 7457 97472 7457 false false false 276430 276430 Player Fees 711300 1682660 Tournament Registration 711300 223618 Adult League Commissions 711300 85458 Field Rental 711300 25932 Tournament Advertising 711300 30713 8700 2057081 257 257 38112 1239 36873 36873 Other Revenue 900099 5421 1507 3914 5421 2376062 2058588 41044 20000 20000 104896 104896 105376 53189 26095 26092 986088 879459 63869 42760 19133 17992 800 341 44173 39032 3032 2109 83441 71511 6777 5153 1890 0 1890 0 12929 0 12929 0 46012 41411 0 4601 72505 67714 3149 1642 22343 20306 1157 880 20323 17418 1651 1254 15085 13577 1508 0 50533 43309 4105 3119 19552 16779 1598 1175 Player Development & Coaching (PDC)-Camp 23285 23285 0 0 PDC-Coach Education 14598 14598 0 0 PDC-Training Supplies 17870 17870 0 0 PDC-NCYSA Player Registration 53340 53340 0 0 421606 411495 3449 6662 2154978 1927181 132009 95788 619640 625656 603859 804951 14577 10989 86023 77283 670489 287303 402064 383186 1726163 1902065 42107 68433 241059 251919 24610 297500 227500 44776 52490 625442 624952 X 1100721 1277113 1100721 1277113 1726163 1902065 X 221084 -20397 -24295 X false true X true false X 0 0 0 301246 320695 311807 340310 276430 1550488 1523502 1568701 1795545 2000297 2057081 8945126 1824748 1889396 2107352 2340607 2333511 10495614 10495614 371 251 252 252 257 1383 371 251 252 252 257 1383 10496997 0.99990 0.99980 0.00010 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 419857 83971 335886 224520 182010 42510 26112 21322 4790 383186 Team Funds Held as Fiscal Agent 44480 Scrip Program Payable 8010 52490 X 2407301 30000 1239 31239 2376062 2376062 2186217 30000 1239 31239 2154978 2154978 Pt X, Line 2 ABYSA is generally exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in the year ended June 30, 2017 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Pt XI, Line 2d Cost of Goods Sold Pt XII, Line 2d Cost of Goods Sold true City of Asheville Finance Dept City Hall Asheville NC 28801 111111111 Govt Entity 20000 Soccer fields 1 1 Player Scholarships 184 104896 Pt I Line 2 ABYSA provides player fee scholarships for players based on financial need. The scholarships are determined by a committee, on a non-discriminatory basis. The program is funded by contributions solicited for this purpose and fundraising revenue. MIKE ROTTJAKOB Executive Director Mower X 24610 24610 false true true 24610 MIKE ROTTJAKOB Employee 339649 Fundraising Transactions false Part IV Line 1 As a fundraiser for teams in its competitive programs, ABYSA purchases gift cards from Ingles Markets at a discount and sells them at face value. The Executive Director's personal credit card is used to purchase some of the gift cards and he is reimbursed for the amount of those purchases. The arrangement and the transactions are governed by specific ABYSA Board policy. Pt VI, Line 6 The members of the organization consist of parents of players who are currently registered and in good financial standing. Pt VI, Line 7a Membership may elect up to three board members each year. Pt VI, Line 7b Governance decisions by membership are limited to approval of changes to the bylaws. Pt VI, Line 11b It is the obligation of the finance team (Executive Director, Director of Business Operations, Bookkeeper, Certified Public Accountant and the Treasurer) to faithfully execute all Internal Revenue Service Form 990 requirements in a professional and timely manner. It is the policy of ABYSA that all Form 990 and supporting documents be reviewed by the Executive Committee of the Board of Directors and approved by the committee prior to filing with the IRS. The Treasurer of the ABYSA board shall sign the 990 form on behalf of the organization. Pt VI, Line 12c Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue. Pt VI, Line 15a In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the Executive Director. The Board of Directors sets the Executive Director salary after a performance review and a check of comparable salary information for nonprofit soccer organizations with similar budgets. Pt VI, Line 18 Forms 1023 and 990 are available upon request. Pt VI, Line 19 Upon request and online through the websites of a number of charity watchdog organizations. Guidestar is one such organization whose mission is to provide information that advances transparency through their online database. Pt XI THE 2015-16 FORM 990 WAS FILED BEFORE COMPLETION OF THE AUDIT. AS A RESULT OF THE AUDIT THERE WAS A DECREASE TO THE JUNE 30, 2016 NET ASSETS IN THE AMOUNT OF $24,295. Pt XI During the 2016-17 audit, a prior period adjustment was identified for employee accrued vacation totaling $20,396. The organization's policy is to pay out unused accrued vacation to employees upon separation or termination. The adjustment is reflected on the statement of financial position as an increase in accrued vacation and a decrease to unrestricted net assets as of June 30, 2016, the prior year end. Form 990, Part IX, Line 24e PDC-Other-Development & Coaching 4281. 4281. 0. 0. Form 990, Part IX, Line 24e PDC-Tournament Fees Paid 3530. 3530. 0. 0. Form 990, Part IX, Line 24e PDC-Coach Background Checks 2800. 2800. 0. 0. Form 990, Part IX, Line 24e PDC-Training T-Shirts/Jerseys 16584. 16584. 0. 0. Form 990, Part IX, Line 24e PDC-Uniforms & Jerseys 67526. 67526. 0. 0. Form 990, Part IX, Line 24e Field and Venue Exp (FV)-Other 14884. 14884. 0. 0. Form 990, Part IX, Line 24e FV-Field Usage Fees-Matches 51969. 51969. 0. 0. Form 990, Part IX, Line 24e FV-Minor Field Equipment 12239. 12239. 0. 0. Form 990, Part IX, Line 24e Player & Team Support (PTS)- Team Support 35700. 35700. 0. 0. Form 990, Part IX, Line 24e Field Development Expense 21465. 21465. 0. 0. Form 990, Part IX, Line 24e Referee Expenses 43020. 43020. 0. 0. Form 990, Part IX, Line 24e Tournament Expense 101629. 101629. 0. 0. Form 990, Part IX, Line 24e SE-Staff Development 2982. 2982. 0. 0. Form 990, Part IX, Line 24e SE-Staff Meals/Entertainment 2050. 1845. 205. 0. Form 990, Part IX, Line 24e SE-Volunteer/Staff Appreciation 6347. 6347. 0. 0. Form 990, Part IX, Line 24e Sponsor Recognition 6662. 0. 0. 6662. Form 990, Part IX, Line 24e FR-Marathon Games 21203. 21203. 0. 0. Form 990, Part IX, Line 24e Other Expense 4258. 3491. 767. 0. Form 990, Part IX, Line 24e Professional Fees 2477. 0. 2477. 0.