INDIANA SOCCER ASSOCIATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
INDIANA SOCCER ASSOCIATION INC (EIN 35-1845779)
Tax period
2013-08-01 to 2014-07-31
Filed
2015-01-30
IRS object ID
201500309349301700
Schema version
2013v4.0
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)
Return2015-01-30T15:49:54-06:00ReturnTs
Tax Period End2014-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310905417PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VONLEHMAN & COMPANY INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18250 WOODFIELD CROSSING BLVD SUITEAddressLine1
Address Line2300AddressLine2
CityINDIANAPOLISCity
StateINState
ZIP Code46240ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351845779EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOC INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlINDIBusinessNameControlTxt
Phone3178290560PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19333 N MERIDIAN ST NO 225AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46260ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID GUTHRIEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3178290560PhoneNum
Signature2015-01-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYVONNE B DE CALONNEPreparerPersonNm
PTINP00163431PTIN
Phone3174690169PhoneNum
Preparation2015-01-26PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDAVID GUTHRIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19333 N MERIDIAN ST NO 225AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46260ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$2,672,033GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption5283GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressSOCCERINDIANA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO DEVELOP YOUTH BY PROMOTING THE GROWTH OF, AND AN APPRECIATION FOR THE GAME OF SOCCER IN INDIANA. THE ORGANIZATION PROVIDES EDUCATION AND OPPORTUNITIES FOR THE YOUTH OF INDIANA TO LEARN THE LAWS OF THE GAME AND PARTICIPATE IN ORGANIZED PROGRAMS OF SOCCER. THE ORGANIZATION PROMOTES YOUTH SOCCER ORGANIZATIONS, CLUBS, LEAGUES, AND ASSOCIATIONS FOR YOUTH UP TO AND INCLUDING NINETEEN YEARS OF AGE, AND TO ENCOURAGE GOOD SPORTSMANSHIP AND FAIR PLAY BY ALL PARTICIPANTS THEREIN.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$7,289TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$3,626NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$39,800PYContributionsGrantsAmt
CY Contributions Grants$68,625CYContributionsGrantsAmt
PY Program Service Revenue$1,859,127PYProgramServiceRevenueAmt
CY Program Service Revenue$1,965,349CYProgramServiceRevenueAmt
PY Investment Income$119PYInvestmentIncomeAmt
CY Investment Income$335,110CYInvestmentIncomeAmt
PY Other Revenue$460PYOtherRevenueAmt
CY Other Revenue$2,060CYOtherRevenueAmt
PY Total Revenue$1,899,506PYTotalRevenueAmt
CY Total Revenue$2,371,144CYTotalRevenueAmt
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$609,024PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$677,326CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,154,835PYOtherExpensesAmt
CY Other Expenses$1,144,150CYOtherExpensesAmt
PY Total Expenses$1,763,859PYTotalExpensesAmt
CY Total Expenses$1,821,476CYTotalExpensesAmt
PY Revenues Less Expenses$135,647PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$549,668CYRevenuesLessExpensesAmt
Total Assets BOY$1,009,301TotalAssetsBOYAmt
Total Assets EOY$1,566,773TotalAssetsEOYAmt
Total Liabilities BOY$183,680TotalLiabilitiesBOYAmt
Total Liabilities EOY$191,484TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$825,621NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,375,289NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION'S MISSION IS TO DEVELOP YOUTH BY PROMOTING THE GROWTH OF, AND AN APPRECIATION FOR THE GAME OF SOCCER IN INDIANA. THE ORGANIZATION PROVIDES EDUCATION AND OPPORTUNITIES FOR THE YOUTH OF INDIANA TO LEARN THE LAWS OF THE GAME AND PARTICIPATE IN ORGANIZED PROGRAMS OF SOCCER. THE ORGANIZATION PROMOTES YOUTH SOCCER ORGANIZATIONS, CLUBS, LEAGUES, AND ASSOCIATIONS FOR YOUTH UP TO AND INCLUDING NINETEEN YEARS OF AGE, AND TO ENCOURAGE GOOD SPORTSMANSHIP AND FAIR PLAY BY ALL PARTICIPANTS THEREIN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,603,883ExpenseAmt
Revenue$1,962,964RevenueAmt
DescPROVIDE EDUCATION, TRAINING, AND SUPPORT TO LOCAL SOCCER ORGANIZATIONS AND CLUBS AND PROVIDE VARIOUS TRAINING COURSES AND CAMPS INCLUDING OLYMPIC DEVELOPMENT, SOCCER START AND TOP SOCCER. THE ORGANIZATION ORGANIZES LOCAL,STATE, AND NATIONAL SOCCER TOURNAMENTS.Desc
Total Program Service Expenses$1,603,883TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
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 Required0ScheduleJRequiredInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial LiquidationYes (1)PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document50IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee23EmployeeCnt
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
Indoor Tanning Services0IndoorTanningServicesInd
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 Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVE GUTHRIEBusinessNameLine1
FieldValueIRS element (for citing)
Phone3178290560PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 HERBERT LORD ROADAddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46216ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MURRAY CLARK
PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
LARRY ROWLAND
VICE PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
JOSEPH FISTROVICH
TREASURER1.000.00Yes (X)Yes (X)$0$0$0
ALAN BROWN
SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
MAUREEN MERHOFF
DIRECTOR1.000.00Yes (X)$0$0$0
DAVID SHERMAN
DIRECTOR1.000.00Yes (X)$0$0$0
AL SMITH
DIRECTOR1.000.00Yes (X)$0$0$0
JIM KING
DIRECTOR1.000.00Yes (X)$0$0$0
ANTHONY ZIRILLE
DIRECTOR1.000.00Yes (X)$0$0$0
DAVID GUTHRIE
EXECUTIVE DIRECTOR(NONVOTING)40.000.00Yes (X)$79,046$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$79,046TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$68,625AllOtherContributionsAmt
Noncash Contributions$14,839NoncashContributionsAmt
Total Contributions$68,625TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
REGISTRATIONS713990$733,081$733,081
COMPETITION FEES713990$620,897$620,897
OLYMPIC PROGRAM DEVELO713900$544,799$544,799
COACHING EDUCATION611600$46,308$46,308
MARKETING541800$20,264$12,975$7,289
FieldValueIRS element (for citing)
Total Program Service Revenue$1,965,349TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,174TotalRevenueColumnAmt
Related Or Exempt Func Income$2,844RelatedOrExemptFuncIncomeAmt
Exclusion$330ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$632,825OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$300,889OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$331,936OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$331,936TotalRevenueColumnAmt
Exclusion$331,936ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$2,060TotalRevenueColumnAmt
Related Or Exempt Func Income$2,060RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,060OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,371,144TotalRevenueColumnAmt
Related Or Exempt Func Income$1,962,964RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$7,289UnrelatedBusinessRevenueAmt
Exclusion$332,266ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$89,963TotalAmt
Management And General$89,963ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$470,897TotalAmt
Program Services$428,207ProgramServicesAmt
Management And General$42,690ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$70,679TotalAmt
Program Services$48,844ProgramServicesAmt
Management And General$21,835ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$45,787TotalAmt
Program Services$34,646ProgramServicesAmt
Management And General$11,141ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,060TotalAmt
Program Services$12,373ProgramServicesAmt
Management And General$1,687ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$40,626TotalAmt
Program Services$40,626ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$42,219TotalAmt
Program Services$42,219ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$43,603TotalAmt
Program Services$38,372ProgramServicesAmt
Management And General$5,231ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$25,321TotalAmt
Program Services$22,283ProgramServicesAmt
Management And General$3,038ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$49,170TotalAmt
Program Services$43,418ProgramServicesAmt
Management And General$5,752ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,523TotalAmt
Program Services$3,451ProgramServicesAmt
Management And General$1,072ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$24,968TotalAmt
Program Services$21,972ProgramServicesAmt
Management And General$2,996ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$139,391TotalAmt
Program Services$130,770ProgramServicesAmt
Management And General$8,621ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
REGISTRATION$199,618$199,618$0
OLYMPIC PROG DEVELOPMEN$173,032$173,032$0
REFEREE PROGRAM EXPENSE$146,469$141,294$5,175
RENTALS$71,636$63,386$8,250

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$169,514TotalAmt
Program Services$159,372ProgramServicesAmt
Management And General$10,142ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,821,476TotalAmt
Program Services$1,603,883ProgramServicesAmt
Management And General$217,593ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$460,559BOYAmt
EOY$1,128,219EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,575BOYAmt
EOY$31,817EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$304,630EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,006BOYAmt
EOY$23,374EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$115,379LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$36,646LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$295,255BOYAmt
EOY$78,733EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$34,484BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$203,422BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,009,301BOYAmt
EOY$1,566,773EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$87,311BOYAmt
EOY$139,401EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$96,369BOYAmt
EOY$52,083EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$183,680BOYAmt
EOY$191,484EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$825,621BOYAmt
EOY$1,375,289EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$825,621BOYAmt
EOY$1,375,289EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,009,301BOYAmt
EOY$1,566,773EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$549,668ReconcilationRevenueExpnssAmt
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)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
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$8,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$120,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,657CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$39,800CurrentTaxYearMinus1YearAmt
Current Tax Year$68,625CurrentTaxYearAmt
Total$270,582TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,559,894CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,841,436CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,829,723CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,859,127CurrentTaxYearMinus1YearAmt
Current Tax Year$1,960,904CurrentTaxYearAmt
Total$9,051,084TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,567,894CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,961,936CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,863,380CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,898,927CurrentTaxYearMinus1YearAmt
Current Tax Year$2,029,529CurrentTaxYearAmt
Total$9,321,666TotalAmt

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$9,321,666PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$119CurrentTaxYearMinus1YearAmt
Current Tax Year$330CurrentTaxYearAmt
Total$1,162TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$119CurrentTaxYearMinus1YearAmt
Current Tax Year$330CurrentTaxYearAmt
Total$1,162TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,074CurrentTaxYearMinus4YearsAmt
Total$8,074TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,220CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,999CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$460CurrentTaxYearMinus1YearAmt
Current Tax Year$2,060CurrentTaxYearAmt
Total$24,652TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,579,188CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,969,349CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,875,592CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,899,506CurrentTaxYearMinus1YearAmt
Current Tax Year$2,031,919CurrentTaxYearAmt
Total$9,355,554TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99640PublicSupportCY509Pct
Public Support PY5090.99640PublicSupportPY509Pct
Investment Income CY0.00010InvestmentIncomeCYPct
Investment Income PY0.00010InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER - 2009 AMOUNT: $ 3,220. 2010 AMOUNT: $ 6,913. 2011 AMOUNT: $ 11,999. 2012 AMOUNT: $ 460. 2013 AMOUNT: $ 2,060.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

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$115,379OtherCostOrOtherBasisAmt
Depreciation$36,646DepreciationAmt
Book Value$78,733BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$78,733TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,371,144TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,371,144RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,371,144TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,821,476TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,821,476ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,821,476TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION FILES ANNUAL RETURNS IN THE U.S. FEDERAL AND INDIANA JURISDICTIONS. CURRENTLY, THE THREE PRIOR TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. HOWEVER, THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ASSOCIATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL SIGNIFICANT POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION.ExplanationTxt

Schedule N IRS990ScheduleN

Disposition Of Assets Detail DispositionOfAssetsDetail

FieldValueIRS element (for citing)
Assets Distri Or Expnss PaidLAND, BUILDING, AND EQUIPMENTSAssetsDistriOrExpnssPaidDesc
Distribution2014-06-06DistributionDt
Fair Market Value Of Asset$632,825FairMarketValueOfAssetAmt
Method Of FMV DeterminationACTUAL SALES PRICEMethodOfFMVDeterminationTxt
EIN350144250EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION DEPARTMENT OF INDIANABusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1777 NORTH MERIDIAN STREETAddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46204ZIPCode
FieldValueIRS element (for citing)
IRC Section501(C)(19)IRCSectionTxt
FieldValueIRS element (for citing)
Director Of Successor20DirectorOfSuccessor2Ind
Employee Of Successor20EmployeeOfSuccessor2Ind
Owner Of Successor20OwnerOfSuccessor2Ind
Receive Compensation20ReceiveCompensation2Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11A COPY OF THE FORM 990 WAS PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING. COMMENTS ABOUT THE FORM, IF ANY, FROM THE COMMITTEE ARE INCORPORATED INTO THE FORM IF DEEMED NECESSARY. THE FINAL FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING.
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.
FORM 990, PART VI, SECTION B, LINE 15ATHE 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.
FORM 990, PART XII, LINE 1:THE FINANCIAL STATEMENTS WERE PREPARED ON A SEPARATE BASIS FOR THE PRIOR YEAR. SINCE THE ORGANIZATION BEGAN A NEW ORGANIZATION DURING 2014, THE FINANCIALS ARE NOW PREPARED ON A SEPARATE AND CONSOLIDATED BASIS.
FORM 990, PART XII, LINE 2C:THE OVERSIGHT OR SELECTION PROCESS HAS NOT BEEN CHANGED DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SPORTS PROPERTIES INCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line19333 N MERIDIAN STREET SUITE 225AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46260ZIPCode
FieldValueIRS element (for citing)
EIN464501119EIN
Primary ActivitiesCOMMERCIAL LEASINGPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1INDIANA SOCCER ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income-$16,702ShareOfTotalIncomeAmt
Share Of EOY Assets$323,122ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
INDIANA SPORTS PROPERTIES INC
A$2,844ACTUAL AMOUNT
INDIANA SPORTS PROPERTIES INC
D$304,630YEAR END BALANCE

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.