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
2012
Open to Public Inspection
Name of the organization
ARIZONA YOUTH SOCCER ASSOCIATION
Employer identification number
94-2483025
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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.
0
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
0 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
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—2011.
If the organization did not check a 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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
263,393
303,598
277,581
276,345
104,758
1,225,675
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......
887,586
867,236
905,540
1,167,376
1,319,981
5,147,719
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.
1,150,979
1,170,834
1,183,121
1,443,721
1,424,739
6,373,394
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.
1,500
23,690
25,190
c
Add lines 7a and 7b..
1,500
23,690
25,190
8
Public support (Subtract line 7c from line 6.)
6,348,204
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
1,150,979
1,170,834
1,183,121
1,443,721
1,424,739
6,373,394
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
4,309
1,688
935
1,752
739
9,423
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
4,309
1,688
935
1,752
739
9,423
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
54,921
42,042
7,595
8,902
16,081
129,541
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,210,209
1,214,564
1,191,651
1,454,375
1,441,559
6,512,358
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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
97.480 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
97.290 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
0.140 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
0.290 %
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Part III Line 13 OTHER INCOME DOCUMENT PROCESSING OF TRAVEL FORMS FOR PLAYERS AND TEAMS, VENDOR FEES, FINES ON PLAYERS, MERCHANDISE SALES, AND EXPENSE REFUNDS.
Explanation
Part III Line 13 OTHER INCOME DOCUMENT PROCESSING OF TRAVEL FORMS FOR PLAYERS AND TEAMS, VENDOR FEES, FINES ON PLAYERS, MERCHANDISE SALES, AND EXPENSE REFUNDS.
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
12000057
Software Version:
12.19.1011.1
-
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
2012
Open to Public Inspection
Name of the organization
ARIZONA YOUTH SOCCER ASSOCIATION
Employer identification number
94-2483025
Identifier
Return Reference
Explanation
Form 990 Part VI Section A Line 6 THE ORGANIZATION HAS THREE MEMBERSHIP CATEGORIES 1 SOCCER LEAGUES, 2 SOCCER CLUBS, AND 3 INDIVIDUAL PLAYERS, PARENTS, AND GUARDIANS. ONLY SOCCER CLUB AND SOCCER LEAGUE MEMBERS ARE ENTITLED TO VOTE. INDIVIDUAL PLAYER / PARENT MEMBERS ARE NOT ENTITLED TO VOTE.
Form 990 Part VI Section A Line 7 A EACH SOCCER CLUB OR SOCCER LEAGUE MEMBER, IN GOOD STANDING, VOTES ON THE ORGANIZATIONS BOARD OF DIRECTORS. VOTES ARE ALLOCATED TO EACH SOCCER CLUB BASED ON THE NUMBER OF THE SOCCER PLAYERS REGISTERED AND IN GOOD STANDING WITHIN THE CLUB. EACH SOCCER LEAGUE MEMBER IS ENTITLED TO ONE VOTE.
Form 990 Part VI Section A Line 7 B THE FOLLOWING ACTS REQUIRE APPROVAL FROM THE MEMBERSHIP BODY 1 AMENDMENTS TO THE ORGANIZATIONS BYLAWS, 2 ADOPTION OF THE ORGANIZATIONS BUDGET, 3 ELECTION OF ALL OFFICER EXCEPT DISTRICT COMMISSIONERS, 4 APPROVAL OF FEES, 5 RATIFICATION OF ACTIONS OF THE BOARD OF DIRECTORS, 6 RATIFICATION OF ANY REDISTRICTING, 7 CONDUCT OF ADDITIONAL BUSINESS AT THE ANNUAL GENERAL MEETING AS DEEMED APPROPRIATE BY THE BOARD OF DIRECTORS.
Form 990 Part VI Section B Line 11 THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED. AT THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATIONS LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990S REVIEW THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT IS DISCUSSED.
Form 990 Part VI Section B Line 12 C OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AND DISCLOSE IF ANY CONFLICTS MIGHT EXIST, IF CONFLICT ARISES IT IS DISCLOSED TO THE BOARD FOR REVIEW. THE PERSON WHO HAS THE CONFLICT WILL RECUSE THEMSELVES FROM THE MEETING WHEN THIS ISSUE FOR WHICH THERE IS A CONFLICT IS PRESENTED.
Form 990 Part VI Section B Line 15 A B THE EXECUTIVE DIRECTORS SALARY IS REVIEWED ANNUALLY BY THE ORGANIZATIONS COMPENSATION COMMITTEE. IN ACCORDANCE WITH THEIR POLICY, THE COMMITTEE MAKES SALARY RECOMMENDATIONS TO THE BOARD BASED ON REVIEW OF CORROBORATING REFERENCES. THE BOARD VOTES ON ANY CHANGES TO SALARY AND IMPLEMENTS ACCORDINGLY. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE.
Form 990 Part VI Section C Line 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL REPORTS AND TAX RETURNS AVAILABLE TO THE PUBLIC ON THEIR WEBSITE AND BY REQUEST.
Form 990 Part IX Section 1 Line 11 G OTHER FEES FOR SERVICES THE ORGANIZATION HIRES COACHES, TRAINERS, SECURITY PERSONNEL, TOURNAMENT STAFF, REFEREES, AND ADMINISTRATORS TO PROVIDE TRAINING TO PLAYERS AND COACHES AND ASSIST IN THE OPERATIONS OF CONDUCTING THE GAMES, TOURNAMENTS, CLUBS, AND LEAGUES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.