YOUTH SPORTS MANAGEMENT FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: YOUTH SPORTS MANAGEMENT FOUNDATION (EIN 47-5076894)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-10-10
IRS object ID: 202312839349302351
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-10T21:42:12-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	330581402	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Philip L Liberatore CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	18115 VALLEY VIEW AVE	AddressLine1Txt
City	CERRITOS	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90703	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475076894	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Youth Sports Management Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	YOUT	BusinessNameControlTxt
Phone	9518459229	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1746 La Cantera Way	AddressLine1Txt
City	Beaumont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92223	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Richard Melendrez	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	9518459229	PhoneNum
Signature	2023-09-27	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Richard	PersonFirstNm
Person Last	Melendrez	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Philip L Liberatore CPA	PreparerPersonNm
PTIN	P00077039	PTIN
Phone	5624047996	PhoneNum
Preparation	2023-09-27	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Richard A Melendrez	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1746 La Cantera Way	AddressLine1Txt
City	Beaumont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92223	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,510,480	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2018	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	Conduct youth sports tournaments	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	60	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$25,000	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$801,771	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,510,480	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$826,771	PYTotalRevenueAmt
CY Total Revenue	$1,510,480	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$200,008	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$707	CYTotalFundraisingExpenseAmt
PY Other Expenses	$787,238	PYOtherExpensesAmt
CY Other Expenses	$1,342,108	CYOtherExpensesAmt
PY Total Expenses	$787,238	PYTotalExpensesAmt
CY Total Expenses	$1,542,116	CYTotalExpensesAmt
PY Revenues Less Expenses	$39,533	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$31,636	CYRevenuesLessExpensesAmt
Total Assets BOY	$303,594	TotalAssetsBOYAmt
Total Assets EOY	$397,961	TotalAssetsEOYAmt
Total Liabilities BOY	$63,545	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$189,548	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$240,049	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$208,413	NetAssetsOrFundBalancesEOYAmt
Mission	Conduct youth sports tournaments, and conducted 50 tournaments with an average of 70 baseball teams each benefiting 94,500 youth and their parents	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,249,062	ExpenseAmt
Revenue	$1,510,480	RevenueAmt
Desc	Conducted 50 tournaments with an average of 70 baseball teams each benefitting 94,500 youth and their parents.	Desc
Total Program Service Expenses	$1,249,062	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Richard A Melendrez	PersonNm
Phone	9518459229	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1746 La Cantera Way	AddressLine1Txt
City	Beaumont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92223	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Richard Melendrez Jr
COO	40.00	Yes (X)	Yes (X)	$88,000	$0	$0
Rebecca Melendrez
Corp/Secretary	10.00	Yes (X)	Yes (X)	$3,920	$0	$0
Richard A Melendrez
Executive Director	10.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$91,920	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Tournament Fees	Desc
Business	711300	BusinessCd
Total Revenue Column	$1,510,480	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,510,480	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,510,480	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,510,480	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,510,480	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$91,920	TotalAmt
Management And General	$91,920	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$81,665	TotalAmt
Management And General	$81,665	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$11,972	TotalAmt
Management And General	$11,972	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$14,451	TotalAmt
Management And General	$14,451	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,700	TotalAmt
Management And General	$5,700	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$658,134	TotalAmt
Program Services	$655,156	ProgramServicesAmt
Management And General	$2,978	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,876	TotalAmt
Program Services	$1,285	ProgramServicesAmt
Management And General	$3,591	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,662	TotalAmt
Management And General	$1,662	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$395,618	TotalAmt
Program Services	$383,009	ProgramServicesAmt
Management And General	$12,609	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$16,590	TotalAmt
Management And General	$16,590	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$983	TotalAmt
Management And General	$983	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,070	TotalAmt
Management And General	$2,070	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$25,401	TotalAmt
Program Services	$13,489	ProgramServicesAmt
Management And General	$11,912	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,369	TotalAmt
Management And General	$4,369	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Field Maintenance & Sup	$153,835	$153,835
Auto Expense	$18,387	$18,387
Equipment Expense	$16,693	$16,693
Reimbursed Expenses	$10,118		$10,118

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,672	TotalAmt
Program Services	$7,208	ProgramServicesAmt
Management And General	$19,757	ManagementAndGeneralAmt
Fundraising	$707	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,542,116	TotalAmt
Program Services	$1,249,062	ProgramServicesAmt
Management And General	$292,347	ManagementAndGeneralAmt
Fundraising	$707	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$44,921	BOYAmt
EOY	$25,194	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$325,657	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$151,500	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$258,673	BOYAmt
EOY	$174,157	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$198,610	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$303,594	BOYAmt
EOY	$397,961	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,218	BOYAmt
EOY	$2,976	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$62,327	BOYAmt
EOY	$186,572	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$63,545	BOYAmt
EOY	$189,548	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$240,049	BOYAmt
EOY	$208,413	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$240,049	BOYAmt
EOY	$208,413	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$303,594	BOYAmt
EOY	$397,961	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$31,636	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$25,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,510,480	CurrentTaxYearAmt
Total	$1,535,480	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$25,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,510,480	CurrentTaxYearAmt
Total	$1,535,480	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,535,480	PublicSupportTotal170Amt
Total Support	$1,535,480	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$146,975	OtherCostOrOtherBasisAmt
Depreciation	$98,256	DepreciationAmt
Book Value	$48,719	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$178,682	OtherCostOrOtherBasisAmt
Depreciation	$53,244	DepreciationAmt
Book Value	$125,438	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$174,157	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
IDLE SBA LOAN	$150,000
PRIOR YEAR ADJUSTMENT	$48,610

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$198,610	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Transport Vehicle Loans	$37,854
IDLE SBA Loan	$148,718

Field	Value	IRS element (for citing)
Total Liability	$186,572	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 2	All three officers are Mother, Father and Son.
Form 990, Part VI, Section B, line 11b	Form 990 is submitted to board for written approval to file and verification of data on forms.
Form 990, Part VI, Section B, line 12c	Activites of each officer are reviewed by entire board and advising entrolled agent for conflict of interest. Officers received written policy on conflict compliance.
Form 990, Part VI, Section C, line 18	Form 990 is submitted to the board for written approval to file and verfication of data on form.
Form 990, Part VI, Section C, line 19	All governing documents are available to the general public at foundation offices and are generally reviewed by the cities at each tournament booking.
Form 990, Part IX, line 11g	Payroll Processing Fees: Program service expenses 0. Management and general expenses 1,729. Fundraising expenses 0. Total expenses 1,729. Licenses & Permits: Program service expenses 0. Management and general expenses 1,249. Fundraising expenses 0. Total expenses 1,249. Association Fees: Program service expenses 655,156. Management and general expenses 0. Fundraising expenses 0. Total expenses 655,156.