Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
SOUTH DAKOTA STATE SOCCER ASSN
Employer identification number
23-7183054
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
191,907
197,620
209,645
209,876
208,680
1,017,728
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
70,896
65,615
90,236
259,106
226,231
712,084
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
262,803
263,235
299,881
468,982
434,911
1,729,812
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
7,708
600
1,400
2,460
6,000
18,168
c
Add lines 7a and 7b..
7,708
600
1,400
2,460
6,000
18,168
8
Public Support (Subtract line 7c from line 6.)
1,711,644
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
262,803
263,235
299,881
468,982
434,911
1,729,812
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
178
193
92
124
466
1,053
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
178
193
92
124
466
1,053
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
10,808
13,302
8,667
47,935
9,844
90,556
13
Total support (Add lines 9, 10c, 11 and 12.).
273,789
276,730
308,640
517,041
445,221
1,821,421
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
93.970 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
93.280 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
SOUTH DAKOTA STATE SOCCER ASSN
Employer identification number
23-7183054
Identifier
Return Reference
Explanation
ANY SIGNIFICANT NEW PROGRAM SERVICES NOT LISTED ON A PRIOR RETURN
FORM 990, PAGE 2, PART III, LINE 2
CONDUCTED TRAINING ON NATIONAL YOUTH LICENSE COURSES AND ASSISTED COACHES WITH TRAVEL TO THE NATIONAL YOUTH CONFERENCE. ALSO RECEIVED SOCCER ACROSS AMERICA GRANT FROM US YOUTH SOCCER WHICH COULD BE USED TO OFFSET EXPENSES INCURRED FOR DIRECTOR OF EXPANSION PROGRAM. HIRED STEVE COGLEY TO LOOK INTO HELPING SMALLER COMMUNITIES BRING SOCCER PROGRAMS INTO THERE AREA.
THE NINETEEN MEMBERS OF THE BOARD OF DIRECTORS WILL CONSIST OF THE TWELVE ELECTED GENERAL OFFICERS AND THE SEVEN DISTRICT COMMISSIONERS. ANY LEAGUE/CLUB ASSOCIATION INCLUDING ANY AMATEUR SOCCER ORGANIZATION WITHIN SOUTH DAKOTA OR AN INDIVIDUAL WHO IS A PLAYER, COACH, TRAINER, MANAGER OR ADMINISTRATOR NOT SUBJECT TO SUSPENSION UNDER SECTION 4 OF BYLAW 241 OF THE USSF IS A MEMBER OF THE SDSSA THROUGH THAT INDIVIDUAL'S MEMBERSHIP OR ASSOCIATION WITH A LEAGUE/CLUB AS AN ELECTED OFFICER OR MEMBER OF THE BOARD OF DIRECTORS OR IF THE INDIVIDUAL OCCUPIES AN UNPAID ADMINISTRATIVE POSITION. MEMBER ASSOCIATIONS ARE ENTITLED TO CAST VOTES AT THE ANNUAL GENERAL MEETING OR ANY SPECIAL MEETING OF THE MEMBERSHIP BASED ON THE NUMBER OF THEIR REGISTERED PLAYERS AS PROVIDED BY THE BYLAWS.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
THE GENERAL OFFICERS SHALL BE ELECTED BY MAJORITY VOTE OF THE MEMBERS OF THE SDSSA PRESENT, OR BY PROXY, AT THE ANNUAL GENERAL MEETING OF THE CORPORATION.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
ADOPTED RULES, REGULATIONS AND POLICIES OR AMENDMENTS THERETO CAN ONLY BE MADE AT THE ANNUAL GENERAL MEETING AND WILL BE VOTED ON BY THE BOARD OF DIRECTORS, MEMBERS AND ASSOCIATE MEMBERS PRESENT.
OFFICERS WHO CANNOT BE REACHED
FORM 990, PAGE 6, PART VI, LINE 9
LARRY LOVRIEN PO BOX 1191 ABERDEEN, SD 57401 BUKER BEAUMONT 1045 AZTEC DRIVE RAPID CITY, SD 57702 RUSS TOWNSEND 1625 S. RIVERDALE ROAD SIOUX FALLS, SD 57105 DUANE KAVANAUGH PO BOX GROTON, SD 57445 KEVIN BRAY PO BOX 539 YANKTON, SD 57078 RICH JENSEN 807 HYLAND DRIVE LARCHWOOD, IA 51241 DERRICK FREESE 250 33RD STREET SW HURON, SD 57350 JANICE STOEBNER 5600 W. 53RD STREET SIOUX FALLS, SD 57106 DAVE LACOMBE 118 ELI DRIVE YANKTON, SD 57078 TROY ANDERSON 4402 RIDGEWOOD ST. RAPID CITY, SD 57702 TONY HARRISON PO BOX 9044 RAPID CITY, SD 57709 CHRIS MCGILL 401 W. 39TH STREET SIOUX FALLS, SD 57105 CINDY GOERINGER 824 PARK DRIVE BELLE FOURCHE, SD 57717 CHRIS CARTER 868 HIDDEN VALLEY DRIVE WATERTOWN, SD 57201 BRYAN JOHNSON 20020 CODY COURT SPEARFISH, SD 57783 JUNELLA KOST 500 S. MICKELSON VERMILLION, SD 57069 BECKY HANSON 21107 478TH AVENUE BUSHNELL, SD 57276 NANCY SAUNDERS 805 E. 11TH STREET YANKTON, SD 57078
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
TREASURER REVIEWS AND SIGNS RETURN. COPIES OF FILED RETURN ARE PROVIDED TO THE PRESIDENT AND ON FILE WITH THE OFFICE MANAGER. COPIES ALSO AVAILABLE TO OTHER OFFICERS UPON REQUEST.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE OR ON FILE WITH THE OPERATIONS MANAGER OR TREASURER.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.