Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 3,847,219 | 3,903,000 | 3,897,362 | 3,883,911 | 3,579,490 | 19,110,982 |
| 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 | 8,316,361 | 8,642,669 | 10,334,729 | 13,005,344 | 13,708,047 | 54,007,150 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 12,163,580 | 12,545,669 | 14,232,091 | 16,889,255 | 17,287,537 | 73,118,132 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 73,118,132 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 12,163,580 | 12,545,669 | 14,232,091 | 16,889,255 | 17,287,537 | 73,118,132 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 2,633,992 | 2,413,576 | 2,376,631 | 29,796 | 231,756 | 7,685,751 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 2,633,992 | 2,413,576 | 2,376,631 | 29,796 | 231,756 | 7,685,751 |
| 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 VI.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 14,797,572 | 14,959,245 | 16,608,722 | 16,919,051 | 17,519,293 | 80,803,883 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | USYSA HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP: ORGANIZATION MEMBERS (CLASSIFIED AS AFFILIATE, ASSOCIATE, AND STATE ASSOCIATION), INDIVIDUAL MEMBERS AND SUSTAINING MEMBERS. EACH STATE ASSOCIATION IS ENTITLED TO VOTE AT NATIONAL COUNCIL MEETING, AND FEDERATION NATIONAL COUNCIL MEETINGS. AT EACH NATIONAL COUNCIL MEETING, THE NUMBER OF VOTES IS DETERMINED BY THE NUMBER OF PLAYERS REGISTERED BY THE STATE ASSOCIATION WITH USYSA FOR THE IMMEDIATE, PRIOR SEASONAL YEAR OR THE CURRENT SEASONAL YEAR. EACH AFFILIATE AND ASSOCIATE IS ENTITLED TO ONE VOTE AT NATIONAL COUNCIL MEETINGS. INDIVIDUAL AND SUSTAINING MEMBERS ARE NOT ENTITLED TO VOTE AT ANY MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NATIONAL ADMINISTRATION OF US YOUTH SOCCER IS CONDUCTED BY TWELVE MEMBER BOARD OF DIRECTORS CONSISTING OF A PAST PRESIDENT, PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, FOUR REGIONAL DIRECTORS, A MEMBER AT LARGE, AND TWO INDEPENDENT DIRECTORS. EACH OF THESE OFFICER BOARD MEMBERS ARE ELECTED INTO OFFICE BY DELEGATES FROM THE 55 MEMBER STATE ASSOCIATIONS AT THE ANNUAL NATIONAL COUNCIL MEETING. THE FOUR REGIONAL DIRECTORS ARE ELECTED BY STATE ASSOCIATIONS IN THEIR REGION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING DECISIONS REQUIRE APPROVAL BY ORGANIZATION MEMBERS: 1) AMEND THE CHARTER AND BYLAWS OF USYSA 2) ADOPTION OF THE BUDGET 3) ELECTION OF ALL OFFICERS, EXCEPT OFFICERS OF THE REGIONS 4) ELECTIONS OF COMMISSIONERS TO THE FEDERATION'S YOUTH COUNCIL ADMINISTRATIVE COMMISSION AND THE BOARD OF DIRECTORS 5) APPROVAL OF PLAYER REGISTRATION FEES 6) APPROVAL OF APPLICANTS TO BE ORGANIZATION MEMBERS AND THE TERMINATION OF MEMBERSHIPS 7) ADOPTION AND AMENDMENT OF POLICIES ADOPTED BY THE BOARD OF DIRECTORS 8) APPROVAL OF CHANGES IN THE BOUNDARIES OF STATE ASSOCIATIONS 9) RATIFICATION OF ACTIONS OF THE BOARD OF DIRECTORS |
| FORM 990, PART VI, SECTION B, LINE 11B | FOR THE CURRENT PERIOD ONLY AND FACILIATATION OF PROMPT FILING OF THE RETURN, THE DIRECTOR OF ACCOUNTING PROVIDED A DETAIL REVIEW AND RECONCILIATION TO THE ORGANIZATIONS FINANCIAL STATEMENTS. THE RETURN IS PROVIDED TO ALL MEMBERS OF THE BOARD FOR REVIEW AND QUESTIONS. THE PRESIDENT AND TREASURER APPROVE THE 990 BEFORE FILING. IF THE BOARD DETERMINES ANY INFORMATION IS INACCURATE, THEN AN AMENDED RETURN WOULD BE FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE US YOUTH SOCCER CONFLICT OF INTEREST POLICY, WITH THE CONFLICT OF INTEREST DISCLOSURE FORM, IS PROVIDED EACH YEAR TO EACH MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, EMPLOYEES, COMMITTEE MEMBERS AND PERSONS REPRESENTING US YOUTH SOCCER, THE FORM IS REQUIRED TO BE SIGNED AND RETURNED TO US YOUTH SOCCER. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON WITH THE CONFLICT SHALL INFORM THE BOARD OF THE POSSIBLE CONFLICT AND THE BOARD SHALL CONSIDER AND RESOLVE THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | EACH EMPLOYEE IS SCHEDULED TO RECEIVE A JOB PERFORMANCE EVALUATION NO LATER THAN ON HIS OR HER EMPLOYMENT ANNIVERSARY DATE. FOR PURPOSES OF JOB PERFORMANCE EVALUATION AND SALARY REVIEW, THE DATE OF AN EMPLOYEE'S PROMOTION BECOMES THE NEW EMPLOYMENT ANNIVERSARY DATE. EVALUTIONS ARE PREPARED AND APPROVED AS FOLLOWS: 1) CEO- THE PRESIDENT WILL PREPARE THE ANNUAL JOB PERFORMANCE EVALUATION AND SALARY REVIEW OF THE CEO. 2) PROGRAM DIRECTORS - THE CEO PREPARES ANNUAL JOB PERFORMANCE EVALUATIONS AND SALARY RECOMMENDATIONS FOR EMPLOYEES REPORTING DIRECTLY TO THE CEO. 3) EXEMPT EMPLOYEES - SUBJECT TO APPROVAL BY THE CEO, EACH PROGRAM DIRECTOR PREPARES ANNUAL JOB PERFORMANCE EVALUATIONS AND SALARY RECOMMENDATIONS FOR EMPLOYEES REPORTING DIRECTLY TO THAT PROGRAM DIRECTOR. 4) NON-EXEMPT EMPLOYEES - ANNUAL JOB PERFORMANCE EVALUATIONS AND SALARY REVIEW RECOMMENDATIONS ARE PREPARED BY THEIR IMMEDIATE SUPERVISORS AND ARE SUBJECT TO THE APPROVAL OF THE APPROPRIATE PROGRAM DIRECTOR, OR WHENEVER THE SUPERVISOR IS THE PROGRAM DIRECTOR THE APPROVAL OF THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 19 | USYSA MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH THEIR WEBSITE, MAILINGS, MEMBERSHIP E-MAILS, AND UPON REQUEST. THE TAX RETURNS ARE LOCATED ON THE GUIDESTAR WEBSITE, WWW.GUIDESTAR.ORG. GUIDESTAR GATHERS AND PUBLICIZES INFORMATION ABOUT NONPROFIT ORGANIZTIONS. |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONTRACT LABOR TOTAL FEES:1670810 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:331465 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:BAD DEBT TOTAL EXPENSES:57598 PROGRAM SERVICES:MANAGEMENT AND GENERAL:57598 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:MISCELLANEOUS EXPENSES TOTAL EXPENSES:106990 PROGRAM SERVICES:65255 MANAGEMENT AND GENERAL:41735 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:CHARITABLE CONTRIBUTIONS TOTAL EXPENSES:14705 PROGRAM SERVICES:MANAGEMENT AND GENERAL:14705 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:UTILITIES TOTAL EXPENSES:98605 PROGRAM SERVICES:81842 MANAGEMENT AND GENERAL:16763 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:MAINTENANCE TOTAL EXPENSES:6707 PROGRAM SERVICES:MANAGEMENT AND GENERAL:6707 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:HOST SUBSIDY TOTAL EXPENSES:864813 PROGRAM SERVICES:713928 MANAGEMENT AND GENERAL:150885 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:AWARDS TOTAL EXPENSES:220434 PROGRAM SERVICES:220434 MANAGEMENT AND GENERAL:FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:HOSPITALITY TOTAL EXPENSES:222409 PROGRAM SERVICES:MANAGEMENT AND GENERAL:222409 FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:USSF AFFILIATION FEE TOTAL EXPENSES:15833 PROGRAM SERVICES:15833 MANAGEMENT AND GENERAL:FUNDRAISING: |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:PLAYER/STAFF GEAR TOTAL EXPENSES:1355799 PROGRAM SERVICES:1305826 MANAGEMENT AND GENERAL:49973 |
| Software ID: | |
| Software Version: |