Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for 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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 18,587 | 5,458 | 3,695 | 3,439 | 3,269 | 34,448 |
| 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 | 151,960 | 221,408 | 194,660 | 194,326 | 218,263 | 980,617 |
| 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 | 170,547 | 226,866 | 198,355 | 197,765 | 221,532 | 1,015,065 |
| 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.) | 1,015,065 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 170,547 | 226,866 | 198,355 | 197,765 | 221,532 | 1,015,065 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 170,547 | 226,866 | 198,355 | 197,765 | 221,532 | 1,015,065 |
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, 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 2018. 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 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| 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 - ORGANIZATION'S MISSION | ABINGTON YOUTH SOCCER (AYS) IS ORGANIZED TO PROVIDE A NONPROFIT, PUBLIC, EDUCATIONAL PROGRAM FOR ALL AYS YOUTH SOCCER PLAYERS TO PLAY SOCCER IN AN ORGANIZED, TEAM ORIENTED PROGRAM AND TO COMPETE AT LEVELS CONSISTENT WITH THEIR INDIVIDUAL INTERESTS AND ABILITIES. AYS ENDEAVORS TO DEVELOP SOCCER SKILLS, PERSONAL FITNESS, TEAMWORK, AND SPORTING BEHAVIOR AMONG ALL PLAYERS FOR THE BETTERMENT OF THEIR PHYSICAL AND SOCIAL WELL BEING. AYS STRIVES TO PROVIDE YOUNG PEOPLE AND INTERESTED ADULTS THE OPPORTUNITY TO DEVELOP COACHING, MANAGING, REFEREEING AND OTHER SOCCER LEADERSHIP SKILLS. THE ORGANIZATION FIELDS TEAMS AT THE RECREATION LEVEL AND ALSO THE COMPETITIVE LEVEL APPROPRIATE TO THE SKILL DEVELOPMENT OF THE AYS PLAYERS. AYS SHALL PROMOTE POSITIVE PUBLIC PARTICIPATION IN AND AWARENESS OF THE SPORT OF SOCCER BY EDUCATING AND INVOLVING PLAYERS, PARENTS, COACHES, REFEREES, AND OTHER INDIVIDUALS IN LOCAL, STATE, NATIONAL AND INTERNATIONAL SOCCER OPPORTUNITIES. AYS IS COMPRISED OF TWO DIVISIONS: ABINGTON YOUTH SOCCER LEAGUE (THE RECREATION SOCCER LEAGUE) AND ABINGTON SOCCER CLUB (THE COMPETITIVE TRAVEL LEAGUE). |
| FORM 990 | ABINGTON YOUTH SOCCER (AYS) USES HILLSIDE PARK SOCCER FACILITIES (COMPRISING A SOCCER/FOOTBALL SYNTHETIC TURF FIELD, A GRASS SURFACE SOCCER FIELD AND OTHER FACILITIES) TO CONDUCT SOCCER PRACTIES AND GAMES. HILLSIDE PARK, LOCATED AT 1188 WINOLA ROAD, SOUTH ABINGTON TOWNSHIP, PA 18411, IS MANAGED BY THE ABINGTON AREA JOINT RECREATION BOARD (AAJRB). AAJRB, A 501 (C)(3) ORGANIZATON, MANAGES HILLSIDE PARK ON BEHALF OF FIVE (5) FUNDING MUNICIPALITES WITH ASSISTANCE FROM LACKAWANNA COUNTY AND PENNSYLVANIA STATE GRANTS AND PRIVATE DONATIONS. AYS, ABINGTON JUNIOR COMETS FOOTBALL CLUB, INC. (A 501(C)(3) ORGANIZATION) AND ABINGTON AREA GIRLS SOFTBALL LEAGUE, INC. (A 501(C)(3) ORGANIZATION) - TOGETHER WITH THE AAJRB - FUND THE MAINTENANCE OF THE HILLSIDE PARK ATHLETIC FIELDS. THE COSTS TO MAINTAIN THE SOCCER FACILITIES ARE GENERALLY INCURRED BY AND PAID FOR BY AYS. HOWEVER, FROM TIME TO TIME, IT ALSO REIMBURSES AAJRB FOR CERTAIN COSTS INCURRED TO MAINTAIN SOCCER FACILITIES ON ITS BEHALF. MAJOR CAPITAL IMPROVEMENTS TO HILLSIDE PARK ATHLETIC FACILITIES (INCLUDING FIELD ENHANCEMENTS, TURF-FIELD MAINTENANCE AND OTHER MAJOR PROJECTS) ARE FUNDED - IN PART- BY AYS, ABINGTON JUNIOR COMETS FOOTBALL CLUB, INC. AND ABINGTON AREA GIRLS SOFTBALL LEAGUE, INC. |
| FORM 990, PAGE 1, PART I, LINE 6 | ABINGTON YOUTH SOCCER (AYS) IS A VOLUNTEER-RUN ORGNANIZATON WITH NO PAID EMPLOYEES. VOLUNTEERS COMPRISE THE FOLLOWING: BOARD OF DIRECTORS - UP TO 19 (15 UNTIL 2/26/17 GENERAL MEETING WHEN VOTING MEMBERSHIP APPROVED CHANGE TO INCREASE BOARD SIZE TO 19); RECREATION COACHES AND ASSISTANT COACHES - 90; AND TRAVEL COACHES, ASSISTANT COACHES AND TEAM MANAGERS - 10. BOARD MEMBERS ALSO VOLUNTEER AS OFFICERS OF THE ORGANIZATION, AS COMMISSIONERS FOR THE RECREATION LEAGUE, AND AS COACHES OF TRAVEL TEAMS. ALL AYS VOLUNTEERS ARE REQUIRED TO OBTAIN CHILD ABUSE CLEARANCES AND CRIMINAL BACKGROUND CHECKS REQUIRED BY THE PENNSYLVANIA CHILD PROTECTIVE SERVICES LAW. |
| FORM 990, PART VI | AYS PURCHASES SOCCER EQUIPMENT, SUPPLIES AND UNIFORMS FROM FC INNOVATIONS, LLC D/B/A SOCCER PLUS ("SOCCER PLUS"). SOCCER PLUS IS OWNED BY FRANK DYSKA, A DIRECTOR OF AYS.DURING THE FISCAL TAX YEAR ENDED JULY 31, 2019, AYS PURCHASED EQUIPMENT, SUPPLIES AND UNIFORMS TOTALING 18,298 FROM SOCCER PLUS. ALL TRANSACTIONS WITH SOCCER PLUS WERE AT ARMS LENGTH AND APPROVED BY THE AYS BOARD OF DIRECTORS. THE PURCHASES OF EQUIPMENT, SUPPLIES AND UNIFORMS COMPRISED A NUMBER OF INDIVIDUAL TRANSACTIONS, AND NO SINGLE PAYMENT TO SOCCER PLUS EXCEEDED 10,000. AYS ALSO PAID SOCCER PLUS AS AN INDEPENDENT CONTRACTOR FOR PROVIDING TRAINING AND COACHING SERVICES. FOR THE FISCAL YEAR ENDED JULY 31, 2019, THE AMOUNT PAID BY AYS TO SOCCER PLUS WAS 6,555. THESE PAYMENTS WERE APPROVED BY THE AYS BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 2 | ABINGTON YOUTH SOCCER ABINGTON AREA JOINT REC BOARD PRES BOARD MEMBER BOARD MEMBER EACH ORGANIZATION |
| FORM 990, PAGE 6, PART VI, LINE 3 | NOT APPLICABLE - ABINGTON YOUTH SOCCER IS RUN BY VOLUNTEERS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | AYS IS ORGANIZED WITH MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERSHIP OF AYS IS OPEN TO THE PARENT OR GUARDIAN OF ANY CLUB REGISTERED SOCCER PLAYER AND TO COACHES, MANAGERS, TRAINERS, ADMINISTRATORS AND ANY OTHER OFFICIAL IN GOOD STANDING. "GOOD STANDING" SHALL MEAN A REGISTERED CLUB MEMBER IN THE CURRENT SEASONAL YEAR WHO IS NOT INDEBTED TO THE ORGANIZATION. AYS WILL NOT DISCRIMINATE AGAINST ANY INDIVIDUAL ON THE BASIS OF RACE,COLOR, RELIGION, AGE, SEX, SEXUAL ORIENTATION OR NATIONAL ORIGIN. |
| FORM 990, PAGE 6, PART VI, LINE 7B | VOTING MEMBERS ELECT THE ORGANIZATION'S EXECUTIVE BOARD. EACH POSITION ON THE BOARD OF DIRECTORS AND EACH TEAM ARE CONSIDERED ONE VOTING MEMBER, AND EACH HAS ONE VOTE. ALL VOTING MEMBERS MUST BE REGISTERED THROUGH THE AYS REGISTRATION PROGRAM. THE BOARD MEMBER SHALL VOTE AS A BOARD MEMBER ONLY. THE TEAM VOTES WILL BE CAST BY EACH TEAM'S HEAD COACH OR A REPRESENTATIVE IN HIS/HER ABSENCE. SUCH REPRESENTATIVE SHALL EITHER BE AN ASSISTANT COACH, TEAM MANAGER OR PARENT MEMBER, AND MUST BE DESIGNATED AS SUCH IN WRITING BY THE HEAD COACH. ALL VOTES MUST BE CAST IN PERSON. NO ONE PERSON CAN CAST MORE THAN ONE VOTE. THE PRESIDENT SHALL VOTE ONLY IN THE CASE OF A TIE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE OUTSIDE ACCOUNTING FIRM PREPARES A DRAFT FORM 990 RETURN FROM INFORMATION PROVIDED TO THEM BY THE ORGANIZATION. THE OUTSIDE ACCOUNTING FIRM THEN PROVIDES A DRAFT OF THE FORM 990 RETURN TO THE ORGANIZATION FOR REVIEW AND APPROVAL. THE DRAFT FORM 990 IS REVIEWED BY THE EXECUTIVE BOARD AND BOARD MEMBERS OF THE ORGANIZATION. ANY REVISIONS OR CORRECTIONS ARE PROVIDED TO THE OUTSIDE ACCOUNTING FIRM, WHO MAKE APPROPRIATE REVISIONS AND/OR CORRECTIONS. A FINAL FORM 990 RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | AT THE ABINGTON YOUTH SOCCER (AYS) MONTHLY BOARD MEETINGS, A DETAILED REVIEW OF FINANCIAL ACTIVITY IS PROVIDED TO THE BOARD BY THE AYS TREASURER. ANY TRANSACTIONS WITH BOARD MEMBERS OR RELATED PARTIES ARE REVIEWED FOR COMPLIANCE WITH CONFLICTS OF INTEREST POLICY. DURING THE PERIOD COVERED UNDER THIS REPORT AND THROUGH THE FILING DATE, THERE WERE NO SUCH MATTERS IDENTIFIED THAT WERE NOT IN COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE PUBLIC OR OTHER INTERESTED PARTIES MAY REQUEST TO REVIEW AND/OR INSPECT COPIES OF THE ABINGTON YOUTH SOCCER (AYS) GOVERNING DOCUMENTS (INCLUDING ITS BYLAWS AND CONFLICTS OF INTEREST POLICY) AND FINANCIAL INFORMATION (INCLUDING ITS FORM 990 OR FORM 990-EZ FILINGS) BY REQUEST OF ANY OF THE AYS BOARD MEMBERS. |
| FORM 990, PART IX, LINE 24E | UNIFORMS (TRAVEL) 7,921 0 0 EPYSA FEES 7,869 0 0 REFEREE FEES (TRAVEL) 7,293 0 0 VOLUNTEER RECOG (TRAVEL) 2,669 0 0 TRAINING FEES (REC) 2,196 0 0 SANITATION SERVICES 1,792 0 0 STACK SPORTS FEES (REC) 1,370 0 0 SUPPLIES (TRAVEL) 1,298 0 0 CREDIT CARD & BANK FEES 1,241 0 0 COACHES LICENSE COURSES ( 1,195 0 0 TURF FIELD LIGHTS (AAJRB) 1,007 0 0 COMPUTER/WEBSITE 805 0 0 REFEREE GIFTS (REC) 575 0 0 REGISTRAR FEE 489 0 0 STACK SPORTS FEES (TRAVEL 469 0 0 FIELD MAINTENANCE (AAJRB) 315 0 0 SUBSCRIPTION-COACH MAT'LS 254 0 0 BANK SERVICE CHARGES 50 0 0 TOTAL 38,808 0 0 |
| Software ID: | |
| Software Version: |