ROCHESTER YOUTH FOOTBALL LEAGUE: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ROCHESTER YOUTH FOOTBALL LEAGUE (EIN 22-2997907)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-02-19
- IRS object ID
- 202400509349201110
- Schema version
- 2023v4.0
- Note
- A later return for the same period supersedes this one.
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-19T17:30:37Z | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222997907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCHESTER YOUTH FOOTBALL LEAGUE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROCH | BusinessNameControlTxt |
| Phone | 0000000000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 52 | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03866 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Arthur MacGregor | PersonNm |
| Person Title | 0 | PersonTitleTxt |
| Phone | 0000000000 | PhoneNum |
| Signature | 2024-02-19 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Arthur | PersonFirstNm |
| Person Last | MacGregor | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $85,407 | GrossReceiptsAmt |
| Contributions Gifts Grants Etc | $0 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $39,404 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $14,589 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $14,589 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $31,414 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,273 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $21,141 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $75,134 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $16,505 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $32,359 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $230 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $48,657 | OtherExpensesTotalAmt |
| Total Expenses | $97,751 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$22,617 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $219,540 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $196,923 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,523 | BOYAmt |
| EOY | $32,905 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,521 | BOYAmt |
| EOY | $64,521 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,497 | BOYAmt |
| EOY | $99,497 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,541 | BOYAmt |
| EOY | $196,923 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,541 | BOYAmt |
| EOY | $196,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The purpose of Rochester Youth Football League is to promote and teach the game of flag and tackle football to youth in Rochester and surrounding communities | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | 0 | DescriptionProgramSrvcAccomTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Sam Joy | ||||
| PresidentCoach | 10.00 | $0 | $0 | $0 |
| Erika Elliott | ||||
| SecretaryTreasurer | 10.00 | $0 | $0 | $0 |
| Darian Stratton | ||||
| Cheer Coordinator | 10.00 | $0 | $0 | $0 |
| Steve Cusumano | ||||
| Head CoachCook Shack coordinator | 10.00 | $0 | $0 | $0 |
| Scott Petrin | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Eric Tompson | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Paul Couture | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Adam Filipe | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Fred Wentworth | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Brian Jenkins | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Thomas Rup | ||||
| Head Coach | 10.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Erika Elliott | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 96 Meaderboro Rd | AddressLine1Txt |
| City | Rochester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03867 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6039784212 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
| Gifts Grants Contri Rcvd170 | GiftsGrantsContriRcvd170Grp | |
| Tax Rev Levied Orgnztnl Bnft170 | TaxRevLeviedOrgnztnlBnft170Grp | |
| Govt Furn Srvc Fclts Vl170 | GovtFurnSrvcFcltsVl170Grp | |
| Total Calendar Year170 | TotalCalendarYear170Grp | |
| Gross Investment Income170 | GrossInvestmentIncome170Grp | |
| Unrelated Business Net Incm170 | UnrelatedBusinessNetIncm170Grp | |
| Other Income170 | OtherIncome170Grp | |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support PY170 | 0 | PublicSupportPY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,964 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,451 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,042 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,690 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,137 | CurrentTaxYearAmt |
| Total | $353,284 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,817 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,495 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,800 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,414 | CurrentTaxYearAmt |
| Total | $159,751 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts Non Unrlt Bus | GrossReceiptsNonUnrltBusGrp | |
| Tax Rev Levied Orgnztnl Bnft509 | TaxRevLeviedOrgnztnlBnft509Grp | |
| Govt Furn Srvc Fclts Vl509 | GovtFurnSrvcFcltsVl509Grp |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $119,842 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,915 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,551 | CurrentTaxYearAmt |
| Total | $513,035 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Rcvd Dsqlfy Person | AmountsRcvdDsqlfyPersonGrp | |
| Substantial Contributors Amt | SubstantialContributorsAmtGrp | |
| Subst And Dsqlfy Prsns Tot | SubstAndDsqlfyPrsnsTotGrp | |
| Public Support Total509 | $513,035 | PublicSupportTotal509Amt |
| Gross Investment Income509 | GrossInvestmentIncome509Grp | |
| Post1975 UBTI | Post1975UBTIGrp | |
| Investment Income And UBTI | InvestmentIncomeAndUBTIGrp | |
| Net Income From Other UBI | NetIncomeFromOtherUBIGrp | |
| Other Income509 | OtherIncome509Grp |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $119,842 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,915 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,551 | CurrentTaxYearAmt |
| Total | $513,035 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1 | PublicSupportCY509Pct |
| Public Support PY509 | 1 | PublicSupportPY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
| Investment Income PY | 0 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests PY509 | Yes (X) | ThirtyThrPctSuprtTestsPY509Ind |
| Form990 Sch A Type3 Func Int | Form990SchAType3FuncIntGrp |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule O: | FormAndLineReferenceDesc |
| Explanation | Other expenses include: Equipment and equipment reconditioning for Flag Football, Tackle Football and Cheer for 2023 was $39,950. Insurance $4,635. Little Red membership to Northern Junior High Football League $976. Coach Certification and background checks $1,260. MISC office supplies, cleaning, cleaning supplies and repair irrigation $1,836. | ExplanationTxt |