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
2011
Open to Public Inspection
Name of the organization
UNITED STATES SOCCER FEDERATION
Employer identification number
13-5591991
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
9,680,262
8,889,561
10,144,677
10,498,469
10,632,866
49,845,835
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......
35,528,358
34,855,593
32,120,033
56,206,898
45,514,006
204,224,888
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.
45,208,620
43,745,154
42,264,710
66,705,367
56,146,872
254,070,723
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.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
254,070,723
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
45,208,620
43,745,154
42,264,710
66,705,367
56,146,872
254,070,723
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
3,026,486
1,435,695
2,072,708
608,245
58,306
7,201,440
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
3,026,486
1,435,695
2,072,708
608,245
58,306
7,201,440
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.)
249,877
249,877
13
Total support (Add lines 9, 10c, 11 and 12.).
48,484,983
45,180,849
44,337,418
67,313,612
56,205,178
261,522,040
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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
97.151 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
96.300 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
2.754 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
3.420 %
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
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
2011
Open to Public Inspection
Name of the organization
UNITED STATES SOCCER FEDERATION
Employer identification number
13-5591991
Identifier
Return Reference
Explanation
Form 990, Part III, LINE 4D, OTHER PROGRAM SERVICES:
OTHER INCLUDES OPEN CUP AND OTHER PROGRAM RELATED EXPENSES. EXPENSES $4,378,308. INCL GRANTS OF $79,706. REVENUE $31,599,813. Form 990, Part Vi, Section A, Line 6 The membership of UNITED STATES SOCCER FEDERATION ("the federation") is open to all soccer organizations and all soccer players, coaches, trainers, managers, administrators and officials without discrimination on the basis of race, color, religion, age, sex, or national origin. The federation has the following categories of membership: (1) organization member composed of the following classifications of members: (A) Associate. (B) Disabled Service organization. (C) Indoor Professional league. (D) National affiliate. (E) National Association. (f) National Member. (G) Other Affiliate. (H) Professional League. (I) State Association. (2) Life Member. (3) Individual Sustaining Member. Organization Member An Organization desiring to become an organization member of the federation must submit a written application for membership to the secretary general. The applicant shall specify the category of organization member being applied for and, if applying to be a national association, the youth or adult council the applicant intends to join. the applicant shall include with the application copies of its charter or articles of incorporation, bylaws, rules, regulations, any rules of play, and other governing documents appropriate to understanding the structure and activities of the organization. the secretary general shall prescribe the number of copies of each document to be submitted. The secretary general shall refer an application to be an organization member to the board of directors for consideration. the board shall submit the application and accompanying documents to the appropriate committee or committees of the federation for review and report. the board shall determine whether the applicant complies with the bylaws, policies and requirements of the federation for the membership category applied for. if the applicant does comply, the board may (1) admit the applicant to provisional membership in the federation until the next meeting of the national council that the application can be considered and recommend that the applicant be admitted into full membership of the federation, or (2) if the national council has delegated to the board authority to approve an application, admit the applicant to full membership in the federation. if applicant does not comply, the board shall recommend to the national council that the applicant not be approved for membership in the federation. the national council or board shall admit an applicant into full membership of the federation by majority vote. provisional membership of an applicant is terminated if the national council does not approve the applicant for full membership at that next council meeting. Life Member A member eligible to vote at the national council may nominate an individual to be a life member of the federation. the nomination must be submitted in writing to the secretary general at least 120 days before the national council meeting at which the nomination is to be considered. the nomination shall be included in the meeting notice sent out by the secretary general about the meeting. a majority vote of the national council shall be required to grant life membership to an individual nominated under section 1 of this bylaw. a life member only has voting rights as provided at national council meetings and has no other voting or representational rights related to the activities and programs of the federation. Individual sustaining member any individual, including any athlete, trainer, manager, administrator and official active in soccer in the united states may become an individual sustaining member of the federation. the board of directors shall prescribe procedures for becoming an individual sustaining member and the dues and benefits of membership. an individual sustaining member shall have no voting or other representational rights in the federation. Form 990, Part VI, Section A, Line 7A: Section 1 The national council shall be the representative membership body of the federation and have the following authority: (1) the election of the president and vice president of the federation. (2) the adoption of amendments to the articles of incorporation and bylaws of the federation. (3) approving the budgets of the federation, including budgets of the youth, adult, professional and athletes' advisory councils. (4) granting life member status to individuals as provided under bylaw 231. (5) approve changes in boundaries under section 5 of bylaw 213. (6) approve fees. (7) approve membership of all organization members. (8) adopt policies and rescind or amend policies adopted by the board of directors. (9) affirming actions of the board of directors for the past year. (A) the following shall be members of the national council and entitled to one vote unless otherwise specified in this bylaw: (1) delegates from the state associations, national associations and professional leagues having votes as determined and weighted under section 2 of this bylaw. (2) athlete delegates having votes as determined and weighted under section 3 of this bylaw. (3) each voting member of the board of directors. (4) each past president of the federation. (5) each life member, except that the total of all votes cast by life members shall not exceed 12. if there are more than 12 life members, then each life member's vote shall equal the fraction of 12 divided by the number of life members at that meeting, rounded off to 2 decimal places. (6) each national member, national affiliate, other affiliate, indoor professional league, and associate. (b) an individual eligible to vote in more than one capacity under subsection (a) of this section may only vote in one of those capacities, as selected by that individual. (C)(1) No voting proxy is allowed. except as provided in paragraph (2) of this subparagraph, one individual may cast all or part of the votes of an organization member having more than one vote at a council meeting. however, any individual casting a vote for an organization member must be an officer or director of the organization member of a chief executive officer, chief operating officer, chief administrative officer, executive director, professional league commissioner, senior management official, or other position of comparable authority of the organization member. (2) for any national conucil meeting, one individual of an organization member may not cast votes that exceed 2 percent of the votes eligible to be cast at a council meeting. (D) an organization member may have alternates to a national council meeting. an alternate may not vote but has the right to speak.
Form 990, Part VI, Section A, Line 7A: Section 2
(A) the number of delegates from each of the organization members in the youth, adult, and professional conucils shall be determined by the respective councils. the number of delegates voting within a council shall be proportional among its organization members based on the following: (1) in the youth council, the number of delegates for (A) state associations shall be based on the number of players registered and fees paid to the federation by that state association, and (B) national associations shall be based on the number of players registered and fees paid by that national association directly to the federation and not through a state association, except that if a national association does not register any players directly with the federation, that national association shall have one vote at each national council meeting. in each case, players registered and fees paid shall be as of 30 days before the meeting, as certified by the member of the board of directors authorized to serve as the federation's treasurer. (2) in the adult council, the number of delegates for (a) state associations shall be based on the number of players registered and fees paid to the federation by that state association, and (b) national associations shall be based on the number of players registered and fees paid directly to the federation by that national association and not through a state association, however, the national association shall designate delegate votes to national association members that are not state assocations based upon the number of players registered and fees paid directly to the national association and not through a state association. in each case, players registered and fees paid for the preceding calendar year, january 1 through december 31, as certified by the member of the board of directors authorized to serve as the federation's treasurer. (3) in the professional council, the number of delegates for each professional league shall be based on the level of competitive division among the professional leagues. (b) if the members of a council are unable to reach agreement on the number of delegates for each member under subsection (A) of this section, the board of directors shall determine the number. (C) the basis for calculating the number of delegates within a council may be changed by the board of directors upon agreement with the council. (D) to provide equal representation among the youth, adult, and professional councils, the votes of the delegates from each of those councils shall be multiplied by a council multiplier. the council multiplier shall equal the number of delegates for the council with the largest number of delegates divided by the number of delegates of the respective council, rounded off to 2 decimal places. Form 990, Part VI, Section A, Line 7A: Section 3 (A) at least 20 percent of the votes eligible to be cast at a national council must be athletes, and the board of directors shall make necessary adjustments to ensure that this 20 percent athlete requirement is satisfied. (B) athlete delegates to the national council shall be determined by the athletes as provided by bylaw 321. (c) one individual may cast all or part of the votes for the athletes at a national council meeting, but that individual may not cast votes for any other organization member or individual at the meeting. the individual may cast the votes as an athlete delegate or by proxy as determined by the athletes' council. (D) to ensure at least 20 percent athlete representation on the national council, the votes of the athlete delegates shall be multiplied by an athlete council multiplier. the multiplier shall be calculated as follows: ((TWV/.8) - TWV)/AD) rounded off to 2 decimal places. "TWV" means the total weighted vote of all non-athlete delegates at the national council. "AD" means the number of athlete delegates at the national council meeting. Form 990, part vi, section b, line 11: Governing body review of form 990 The board retains the services of an independent cpa firm to prepare the FEDERATION's form 990. management reviews the completed form 990 and provides a full copy to all voting members of the governing body prior to filing the return. OTHER INCLUDES OPEN CUP AND OTHER PROGRAM RELATED EXPENSES. form 990, part vi, section B, line 12C: coNflicts of interest policy monitoring - officers, directors and key employees are annually required to complete a conflict of interest disclosure statement as a precursor to their service to the FEDERATION. potential conflicts are logged with and monitored by the secretary general. form 990, part vi, section b, line 15 the salary of the ceo is determined using a compensation specialist and a compensation survey which is then approved by the board. the salary of key employees is determined by industry surveys which cover other organizations and sporting teams. the salary of all other employees are determined by comparing them against other similar sized organizations. form 990, part vi, section c, line 19 governing documents and financial statements are available through applicable governmental agencies; the conflict of interest policy is available upon written request to the FEDERATION. form 990, part xi, line 5, changes in net assets: Net unrealized gains on investments: 1,050,862 Non-cash donations received not recorded: (195,186) non-cash donations given not recorded: 14,078 ----------- Total 869,754
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.