BOSTON AREA YOUTH SOCCER LEAGUE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BOSTON AREA YOUTH SOCCER LEAGUE INC (EIN 04-2741951)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202523179349303197
Schema version
2024v5.0
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)
Return2025-11-13T11:32:11-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320344584PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RUANE & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1105 CENTRAL STREET SUITE 1200AddressLine1Txt
CitySTONEHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02180ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042741951EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOSTON AREA YOUTH SOCCER LEAGUEBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBOSTBusinessNameControlTxt
Phone2607972766PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 409AddressLine1Txt
CityWRENTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02093ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCYNTHIA LIPOCKYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2607972766PhoneNum
Signature2025-10-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS M RUANE CPAPreparerPersonNm
PTINP00005237PTIN
Phone7816430090PhoneNum
Preparation2025-11-05PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCYNTHIA LIPOCKYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 409AddressLine1Txt
CityWRENTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02093ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,670,533GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BAYS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionBOSTON AREA YOUTH SOCCER LEAGUE, INC. ("BAYS") ARRANGES OVER 14,000 GAMES BETWEEN OVER 1,500 TEAMS.ActivityOrMissionDesc
Voting Members Governing Body53VotingMembersGoverningBodyCnt
Voting Members Independent53VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers53TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,591,110PYProgramServiceRevenueAmt
CY Program Service Revenue$1,636,219CYProgramServiceRevenueAmt
PY Investment Income$24,325PYInvestmentIncomeAmt
CY Investment Income$34,314CYInvestmentIncomeAmt
PY Other Revenue$14,712PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,630,147PYTotalRevenueAmt
CY Total Revenue$1,670,533CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$98,433PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$123,668CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,525,489PYOtherExpensesAmt
CY Other Expenses$1,591,809CYOtherExpensesAmt
PY Total Expenses$1,623,922PYTotalExpensesAmt
CY Total Expenses$1,715,477CYTotalExpensesAmt
PY Revenues Less Expenses$6,225PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$44,944CYRevenuesLessExpensesAmt
Total Assets BOY$551,688TotalAssetsBOYAmt
Total Assets EOY$482,054TotalAssetsEOYAmt
Total Liabilities BOY$44,847TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,157TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$506,841NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$461,897NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ORGANIZE YOUTH SOCCER LEAGUES IN MASSACHUSETTS OFFERING DIFFERENT LEVELS OF COMPETITION FOR BOYS AND GIRLS GRADES 3 TO 12 AND PG.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,564,733ExpenseAmt
Revenue$1,636,219RevenueAmt
DescSOCCER PROGRAMS - BAYS ARRANGES OVER 14,000 GAMES BETWEEN OVER 1,500 TEAMS AND 23,000 PLAYERS FROM 53 MASSCHUSETTS CITIES AND TOWNS. REFEREES ARE ASSIGNED AND PAID FOR EACH GAME. A GUIDEBOOK IS PUBLISHED ANNUALLY ON BAYS' WEBSITE. BAYS IS ONE OF THE LARGEST TRAVEL SOCCER LEAGUES IN THE US, OFFERING DIFFERENT LEVELS OF PLAY FOR BOYS AND GIRLS FROM GRADES 3 TO 12 AND PG FROM DIVISION 1 (VERY COMPETITIVE)TO DIVISION 4 (RECREATIONAL).Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescSOCCER PROGRAMS - BAYS ARRANGES OVER 14,000 GAMES BETWEEN OVER 1,500 TEAMS AND 23,000 PLAYERS FROM 53 MASSCHUSETTS CITIES AND TOWNS. REFEREES ARE ASSIGNED AND PAID FOR EACH GAME. A GUIDEBOOK IS PUBLISHED ANNUALLY ON BAYS' WEBSITE. BAYS IS ONE OF THE LARGEST TRAVEL SOCCER LEAGUES IN THE US, OFFERING DIFFERENT LEVELS OF PLAY FOR BOYS AND GIRLS FROM GRADES 3 TO 12 AND PG FROM DIVISION 1 (VERY COMPETITIVE)TO DIVISION 4 (RECREATIONAL).Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,564,733TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document892IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members53GoverningBodyVotingMembersCnt
Independent Voting Member53IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCYNTHIA LIPOCKYPersonNm
Phone2607972766PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 409AddressLine1Txt
CityWRENTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02093ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (62 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JEREMY SOLOMONS
DIRECTOR1.00Yes (X)$6,460$0$0
JOSEPH D'AMICO
DIRECTOR1.00Yes (X)$3,768$0$0
CYNTHIA LIPOCKY
TREASURER5.00Yes (X)$2,517$0$0Yes (X)
BENJAMIN MADDEN
DIRECTOR1.00Yes (X)$2,248$0$0
BARRY ELLIOTT
DIRECTOR1.00Yes (X)$1,925$0$0
STEVEN O'KEEFE
DIRECTOR1.00Yes (X)$1,650$0$0
GERALDINE FABER
DIRECTOR1.00Yes (X)$1,512$0$0
HENRY BRUSH
DIRECTOR1.00Yes (X)$1,050$0$0
AIDEN BYRNE
DIRECTOR1.00Yes (X)$950$0$0
TODD LINDMARK
DIRECTOR1.00Yes (X)$380$0$0
REGINALD WILCOX
DIRECTOR1.00Yes (X)$190$0$0
JOHN ANDREWS
DIRECTOR1.00Yes (X)$0$0$0
GEORGE APAZIDIS
DIRECTOR1.00Yes (X)$0$0$0
ANTHONY BARRY
DIRECTOR1.00Yes (X)$0$0$0
DAVID BELFORT
DIRECTOR1.00Yes (X)$0$0$0
ROB BERGERON
SECRETARY5.00Yes (X)$0$0$0Yes (X)
BENJAMIN BERKOWITZ
DIRECTOR1.00Yes (X)$0$0$0
DANIEL BIELENIN
DIRECTOR1.00Yes (X)$0$0$0
SIDNEY BLOOM
DIRECTOR1.00Yes (X)$0$0$0
ANTHONY CAPELA
DIRECTOR1.00Yes (X)$0$0$0
BENJAMIN COLEMAN
DIRECTOR1.00Yes (X)$0$0$0
ROBERT CRUMMET
DIRECTOR1.00Yes (X)$0$0$0
ROB DEVANEY
DIRECTOR1.00Yes (X)$0$0$0
DREW DONNELLAN
DIRECTOR1.00Yes (X)$0$0$0
KENNETH FISCHL
DIRECTOR1.00Yes (X)$0$0$0
JUAN FLORES
DIRECTOR1.00Yes (X)$0$0$0
MAURA GERHART
DIRECTOR1.00Yes (X)$0$0$0
ETHAN GOLDMAN
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL HAWKES
DIRECTOR1.00Yes (X)$0$0$0
KRISTA HAWLEY
DIRECTOR1.00Yes (X)$0$0$0
BRIAN HENEY
DIRECTOR1.00Yes (X)$0$0$0
JASON KARLIN
DIRECTOR1.00Yes (X)$0$0$0
TERENCE KELLEY
DIRECTOR1.00Yes (X)$0$0$0
JOHN KING
DIRECTOR1.00Yes (X)$0$0$0
WILLIAM KOBERTZ
DIRECTOR1.00Yes (X)$0$0$0
MATTHEW KOCH
DIRECTOR1.00Yes (X)$0$0$0
CLAUDETTE KOKOLSKI
DIRECTOR1.00Yes (X)$0$0$0
LINDSAY LAMONT
DIRECTOR1.00Yes (X)$0$0$0
CHRIS LEONARD
DIRECTOR1.00Yes (X)$0$0$0
MIKE MALAMUD
DIRECTOR1.00Yes (X)$0$0$0
MELISSA MALING
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
KENNETH MATTES
DIRECTOR1.00Yes (X)$0$0$0
EDWARD MCDONALD
DIRECTOR1.00Yes (X)$0$0$0
DAVID MORSE
DIRECTOR1.00Yes (X)$0$0$0
BRYAN MUELLER
DIRECTOR1.00Yes (X)$0$0$0
DENIS MURPHY
VICE PRESIDE1.00Yes (X)$0$0$0Yes (X)
LIZ MURPHY
DIRECTOR1.00Yes (X)$0$0$0
RICHARD PENTA
DIRECTOR1.00Yes (X)$0$0$0
EDUARDO PEREZ
DIRECTOR1.00Yes (X)$0$0$0
EDWARD RITCHIE
DIRECTOR1.00Yes (X)$0$0$0
CHRISTINA ROGERS
DIRECTOR1.00Yes (X)$0$0$0
JEREMY ROTHSCHILD
DIRECTOR1.00Yes (X)$0$0$0
CHARLIE SIEGAL
DIRECTOR1.00Yes (X)$0$0$0
JAYSON SMITH
DIRECTOR1.00Yes (X)$0$0$0
PAT STORY
DIRECTOR1.00Yes (X)$0$0$0
NADIA SUSSMAN
VICE PRESIDE1.00Yes (X)$0$0$0
MICHAEL TARKANIAN
DIRECTOR1.00Yes (X)$0$0$0
NIKKI TAYLOR
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER WHELAN
DIRECTOR1.00Yes (X)$0$0$0
GLENN WILLIAMS
DIRECTOR1.00Yes (X)$0$0$0
RICHARD WILLIAMS
DIRECTOR1.00Yes (X)$0$0$0
KAREN YOUNG
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$22,650TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES900099$1,607,505$1,607,505
OTHER FEE INCOME900099$28,714$28,714
FieldValueIRS element (for citing)
Total Program Service Revenue$1,636,219TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,314TotalRevenueColumnAmt
Exclusion$34,314ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,670,533TotalRevenueColumnAmt
Related Or Exempt Func Income$1,636,219RelatedOrExemptFuncIncomeAmt
Exclusion$34,314ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$22,650TotalAmt
Program Services$22,650ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$94,000TotalAmt
Management And General$94,000ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,018TotalAmt
Management And General$7,018ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,102TotalAmt
Management And General$8,102ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,500TotalAmt
Management And General$29,500ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,388,376TotalAmt
Program Services$1,388,376ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,381TotalAmt
Program Services$240ProgramServicesAmt
Management And General$2,141ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$84,087TotalAmt
Program Services$75,678ProgramServicesAmt
Management And General$8,409ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TROPHIES AND AWARDS$32,850$32,850
PAYMENT FEES$17,020$17,020
REGISTRATION FEES$12,325$12,325
FIELD EXPENSES$8,349$8,349

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,819TotalAmt
Program Services$7,245ProgramServicesAmt
Management And General$1,574ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,715,477TotalAmt
Program Services$1,564,733ProgramServicesAmt
Management And General$150,744ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,547BOYAmt
EOY$6,882EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$535,532BOYAmt
EOY$471,421EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,215BOYAmt
EOY$1,680EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,394BOYAmt
EOY$2,071EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$61,191LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$61,191LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$551,688BOYAmt
EOY$482,054EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$42,657BOYAmt
EOY$17,951EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,190BOYAmt
EOY$2,206EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$44,847BOYAmt
EOY$20,157EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$506,841BOYAmt
EOY$461,897EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$506,841BOYAmt
EOY$461,897EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$551,688BOYAmt
EOY$482,054EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$44,944ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts$2,332DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets-$2,332OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$469,783CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$969,544CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,398,281CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,605,822CurrentTaxYearMinus1YearAmt
Current Tax Year$1,636,219CurrentTaxYearAmt
Total$6,079,649TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$469,783CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$969,544CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,398,281CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,605,822CurrentTaxYearMinus1YearAmt
Current Tax Year$1,636,219CurrentTaxYearAmt
Total$6,079,649TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$6,079,649PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,605CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$99CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,820CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,325CurrentTaxYearMinus1YearAmt
Current Tax Year$34,314CurrentTaxYearAmt
Total$62,163TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,605CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$99CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,820CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,325CurrentTaxYearMinus1YearAmt
Current Tax Year$34,314CurrentTaxYearAmt
Total$62,163TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$471,388CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$969,643CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,400,101CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,630,147CurrentTaxYearMinus1YearAmt
Current Tax Year$1,670,533CurrentTaxYearAmt
Total$6,141,812TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98990PublicSupportCY509Pct
Public Support PY5090.99390PublicSupportPY509Pct
Investment Income CY0.01000InvestmentIncomeCYPct
Investment Income PY0.01000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$61,191OtherCostOrOtherBasisAmt
Depreciation$61,191DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL LIABILITESDesc
Amt$2,206Amt
FieldValueIRS element (for citing)
Total Liability$2,206TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,672,865TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$2,332DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,332RevenueNotReportedAmt
Revenue Subtotal$1,670,533RevenueSubtotalAmt
Total Revenue Per Form990$1,670,533TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,717,809TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$2,332DonatedServicesUseFcltsAmt
Expenses Not Reported$2,332ExpensesNotReportedAmt
Expenses Subtotal$1,715,477ExpensesSubtotalAmt
Total Expenses Per Form990$1,715,477TotalExpensesPerForm990Amt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonSIDNEY BLOOM-CREATIVE CONCEPTSPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionDIRECTORRelationshipDescriptionTxt
Transaction$30,981TransactionAmt
TransactionSOLD TSHIRTS TO BAYSTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DSOCCER PROGRAMS - BAYS ARRANGES OVER 14,000 GAMES BETWEEN OVER 1,500 TEAMS AND 23,000 PLAYERS FROM 53 MASSCHUSETTS CITIES AND TOWNS. REFEREES ARE ASSIGNED AND PAID FOR EACH GAME. A GUIDEBOOK IS PUBLISHED ANNUALLY ON BAYS' WEBSITE. BAYS IS ONE OF THE LARGEST TRAVEL SOCCER LEAGUES IN THE US, OFFERING DIFFERENT LEVELS OF PLAY FOR BOYS AND GIRLS FROM GRADES 3 TO 12 AND PG FROM DIVISION 1 (VERY COMPETITIVE)TO DIVISION 4 (RECREATIONAL).
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS MEMBERS, WHICH CONSIST OF LOCAL SOCCER CLUBS.
FORM 990, PAGE 6, PART VI, LINE 7ATHE ORGANIZATION HAS MEMBERS, WHICH CONSIST OF LOCAL SOCCER CLUBS, THAT HAVE THE POWER TO ELECT A BOARD MEMBER.
FORM 990, PAGE 6, PART VI, LINE 7BBYLAWS CHANGES ARE SUBJECT TO THE VOTE OF THE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE 990 IS SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 12CTHE FINANCE COMMITTEE REGULARLY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST.
FORM 990, PART IX, LINE 11GREFEREE EXPENSES 1,388,376 0 0
FORM 990, PART XI, LINE 9DONATED SERVICES -2,332 THERE WAS 2,332.00 IN-KIND CONTRIBUTIONS GIVEN TO BOSTON AREA YOUTH SOCCER LEAGUE, INC. FROM THE REFEREES THAT PROVIDED REFEREE SERVICES FOR THEIR GAMES.

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