| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 6 | The organization had members. |
| Form 990, Part VI, Section A, Line 7a | Yes, the organization had members who had the power to appoint one or more members of the governing body. |
| Form 990, Part VI, Section B, Line 11b | The 990 was reviewed and approved by the Chair and the Managing Director. |
| Form 990, Part VI, Section B, Line 12c | ACKNOWLEDGEMENT AND DISCLOSURE STATEMENT IS REQUIRED TO BE COMPLETED BY THE CHAIR AND MANAGING DIRECTOR ANNUALLY AND WHEN A NEW CHAIR IS ELECTED, OR WHEN A CONFLICT HAS OCCURRED. TO RECORD THE CONFLICT, THE CHAIR INITIATES THE EXECUTION OF THIS STATEMENT AS NEEDED AND AT A MINIMUM ON AN ANNUAL BASIS TO MONITOR AND ENFORCE THE POLICY. |
| Form 990, Part VI, Section C, Line 18 | Form 990 is available for public inspection on Candid's website. |
| Form 990, Part VI, Section C, Line 19 | No other documents other than Form 990 and the financial statements are available to the public during the tax year. Form 990 and the financial statements are available on Candid's website. |
| Form 990, Part VIII, Line 2a - 2e | 2c: Sponsorship Revenue: The organization received sponsorship revenue in connection with its annual EsportsNext industry conference. These payments qualified for exclusion from unrelated business income under IRC Section 513(i), as the sponsors did not receive any substantial return benefit beyond the use or acknowledgment of their names, logos, or products. Acknowledgments included sponsor name and logo placement on signage, websites, and printed materials. 2d: Consultation Services: The organization received revenue through consulting members on international travel requirements and providing formal letters of support for embassy appointments, consulate interviews, and global conference access. 2e: Advertising Revenue: The organization received advertising revenue from businesses purchasing ad placements. These payments included promotional messaging beyond name/logo recognition and were treated as unrelated business income. Form 990-T was filed for the tax year. |
| Form 990, Part VIII, Line 2f | 2f: Chapter Revenue: The organization received chapter revenue from businesses running a local chapter. ESTA provides written policies and procedures governing the activities of such chapters to ensure their operations are consistent with the organization's exempt purposes. |
| Form 990, Part VIII, Line 11a 11b 11c | 11a: Forgivable Loan Income (ESTAF): Income from the Esports Trade Association Foundation |
| Form 990, Part IX, Line 11g | Other Services - Professional Membership Dues & Events: $6,403 |
| Form 990, Part IX, Line 24e | Other Expenses: Forgivable Loan Expenses for the Esports Trade Association Foundation, Charitable Contributions made by the Esports Trade Association, and Unrelated Business Income Tax Expenses |
| Software ID: | 25022730 |
| Software Version: | v1.00 |