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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 105,692 | 343,296 | 350,263 | 31,253 | 45,540 | 876,044 |
| 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 | 2,087,401 | 2,317,544 | 2,899,148 | 2,989,076 | 3,356,838 | 13,650,007 |
| 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 | 2,193,093 | 2,660,840 | 3,249,411 | 3,020,329 | 3,402,378 | 14,526,051 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 40 | 32,316 | 30,989 | 26,375 | 89,720 | |
| 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.. | 40 | 32,316 | 30,989 | 26,375 | 89,720 | |
| 8 | Public support. (Subtract line 7c from line 6.) | 14,436,331 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 2,193,093 | 2,660,840 | 3,249,411 | 3,020,329 | 3,402,378 | 14,526,051 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 18,934 | 3,737 | 4,031 | 15,735 | 59,057 | 101,494 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 18,934 | 3,737 | 4,031 | 15,735 | 59,057 | 101,494 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 5 | 4,219 | 2,080 | 17,092 | 23,396 | |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,212,032 | 2,668,796 | 3,253,442 | 3,038,144 | 3,478,527 | 14,650,941 |
| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | MISC REVENUE - 2019 AMOUNT: $ 5. 2020 AMOUNT: $ 4,219. 2022 AMOUNT: $ 2,080. 2023 AMOUNT: $ 17,092. |
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| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 4 | DURING THE JUNE 2024 BOARD MEETING, THE FOLLOWING ADDITION WAS MADE TO THE BYLAWS: SECTION 5.15 THE VYS PRESIDENT, AFTER CONSULTATION WITH THE VYS BOARD OF DIRECTORS, SHALL APPOINT A DIRECTOR(S) TO SERVE ON THE BOARD OF THE FAIRFAX SOCCER CLUB (FSC) ("FSC BOARD OF DIRECTORS"). THE FSC BOARD OF DIRECTORS SHALL CONSIST OF GROUP A, APPOINTED BY VYS AND GROUP B, APPOINTED BY BRADDOCK ROAD YOUTH CLUB, INC. (BRYC), AND GROUP C, APPOINTED BY MCLEAN YOUTH SOCCER ASSOCIATION (MYSA) WITH A MINIMUM OF FOUR AND A MAXIMUM OF EIGHT INDIVIDUALS. THE NUMBER OF DIRECTORS MAY BE FIXED OR CHANGED FROM TIME TO TIME BY THE FSC DIRECTORS, WITHIN THE MINIMUM AND THE MAXIMUM. TERM AND QUALIFICATION. THE NUMBER OF DIRECTORS MAY BE FIXED OR CHANGED FROM TIME TO TIME BY A UNANIMOUS VOTE OF ALL OF THE DIRECTORS THEN IN OFFICE. DIRECTORS SHALL HOLD OFFICE UNTIL THE END OF THE DIRECTOR'S TERM, RESIGNATION, REMOVAL, OR DEATH. DIRECTORS NEED NOT BE RESIDENTS OF THE COMMONWEALTH OF VIRGINIA. DIRECTORS SHALL BE FROM THE ADMINISTRATIVE (E.G., EXECUTIVE DIRECTOR) AND/OR THE TECHNICAL (E.G., DIRECTOR OF COACHING) SIDE OF THE CLUBS REPRESENTING GROUP A, B AND C, AND MAY NOT BE A PARENT (OR LEGAL GUARDIAN) OF A PLAYER WHO IS PLAYING FOR AN FSC TEAM. REMOVAL. AN FSC DIRECTOR MAY BE REMOVED WITH UNANIMOUS APPROVAL OF ALL FSC DIRECTORS (EXCEPT FOR THE DIRECTOR WHOSE REMOVAL IS BEING CONSIDERED) IF A GROUP A DIRECTOR IS BEING CONSIDERED FOR REMOVAL, THE VYS BOARD OF DIRECTORS MUST RECEIVE WRITTEN NOTICE OF THE MEETING AND THE POTENTIAL REMOVAL ACTION AT LEAST FIVE (5) BUSINESS DAYS BEFORE THAT MEETING. A GROUP A DIRECTOR MAY BE REMOVED AT ANY TIME AND FOR ANY REASON BY THE VYS BOARD OF DIRECTORS. NOTICE OF REMOVAL SHALL BE PROVIDED TO THE DIRECTOR BEING REMOVED, WITH A COPY BEING PROVIDED TO THE FSC BOARD OF DIRECTORS. RESIGNATION. DIRECTORS MAY RESIGN AT ANY TIME BY WRITTEN NOTICE DELIVERED TO THE BOARD OF DIRECTORS OR THE SECRETARY OF THE CORPORATION. A NOTICE SHALL BE EFFECTIVE WHEN DELIVERED UNLESS THE NOTICE SPECIFIES A LATER EFFECTIVE DATE. THE RESIGNATION IS EFFECTIVE WHEN COMMUNICATED UNLESS THE NOTICE SPECIFIES A LATER EFFECTIVE DATE OR SUBSEQUENT EVENT UPON WHICH IT WILL BECOME EFFECTIVE. UPON RECEIVING A NOTICE OF RESIGNATION OF A DIRECTOR, THE BOARD OF DIRECTORS SHALL PROVIDE WRITTEN NOTICE OF SUCH RESIGNATION TO THE RESPECTIVE PRESIDENTS OF VYS, BRYC, AND MYSA WITHIN 3 (THREE) BUSINESS DAYS. TERM. DIRECTORS SHALL HOLD OFFICE FOR TERMS OF FOUR YEARS, OR UNTIL THEIR SUCCESSORS ARE APPOINTED AND QUALIFIED; PROVIDED THAT THE TERMS OF THE DIRECTORS SHALL BE STAGGERED SUCH THAT THE TERMS OF NO MORE THAN ONE-HALF OF THE DIRECTORS OF EACH GROUP END IN THE SAME YEAR. DIRECTORS MAY BE REAPPOINTED WITHOUT LIMITATIONS AS TO THE NUMBER OF CONSECUTIVE TERMS THEY MAY SERVE. DIRECTORS APPOINTED TO FILL THE VACANCY OF A DIRECTOR DUE TO RESIGNATION, DEATH, OR REMOVAL SHALL COMPLETE THE TERM OF THE DIRECTOR BEING REPLACED. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN VYS SHALL AUTOMATICALLY VEST, FOR A PERIOD OF TWELVE MONTHS FROM THE DATE OF REGISTRATION, IN ANY PARENT OR GUARDIAN OF A CHILD REGISTERED IN A PROGRAM SPONSORED BY VYS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VYS ANNUAL MEMBERSHIP MEETING SHALL BE HELD DURING THE MONTH OF JUNE, OR AT ANOTHER SUCH TIME AS DESIGNATED BY THE BOARD OF DIRECTORS. AT THIS MEETING, OFFICERS AND DIRECTORS SHALL BE ELECTED BY THE VYS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS MAY ALSO TRANSACT SUCH VYS BUSINESS AS MAY PROPERLY COME BEFORE THEM INCLUDING BYLAW REVISIONS THAT HAVE BEEN INCLUDED IN THE ANNUAL MEETING ANNOUNCEMENT. AT EVERY VYS MEETING OF MEMBERS, EACH MEMBER PRESENT IN PERSON OR BY REMOTE COMMUNICATION SHALL HAVE THE RIGHT TO CAST ONLY ONE VOTE ON EACH QUESTION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS. IT IS THEN REVIEWED BY THE DIRECTOR OF FINANCE, THE PRESIDENT OF THE BOARD OF DIRECTORS AND THE GOVERNANCE COMMITTEE. A FULL COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ONCE PER YEAR, IN CONJUNCTION WITH THE FILING OF THE FORM 990, ONLY MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY, AND DISCLOSE ANY RELEVANT CONFLICTS. THE PRESIDENT OF THE BOARD FOLLOWS UP AND MONITORS COMPLIANCE WITH THIS POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION PROVIDES A COPY OF ITS BYLAWS ON THEIR WEBSITE. ALL OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII: | KEVIN JAMES, THE EXECUTIVE DIRECTOR OF VIENNA YOUTH SOCCER, INC. (VYS), IS ALSO A BOARD MEMBER AND A COACH WITH FAIRFAX BRAVE SOCCER CLUB, AN UNRELATED BUT AFFILIATED ENTITY. VYS IS ONE OF THE TWO FOUNDING CLUBS OF FAIRFAX BRAVE SOCCER CLUB. FAIRFAX BRAVE SOCCER CLUB PROVIDES A PATHWAY FOR COMPETITIVE PLAYERS TO COMPETE AT A HIGHER LEVEL. KEVIN JAMES' SALARY IS PAID THROUGH VYS ON BEHALF OF FAIRFAX BRAVE SOCCER CLUB. FAIRFAX BRAVE SOCCER CLUB REIMBURSES VYS ON A QUARTERLY BASIS FOR ALL EXPENSES THAT VYS INCURS. KEVIN JAMES' SALARY FOR FAIRFAX BRAVE SOCCER CLUB IS $40,000 PER YEAR. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE YEAR. |
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