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MAJOR LEAGUE SOCCER PLAYERS ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MAJOR LEAGUE SOCCER PLAYERS ASSOCIATION (EIN 20-0898908)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-14
IRS object ID
202303189349311465
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-14T15:02:07-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17501 WISCONSIN AVENUE SUITE 1200AddressLine1Txt
Address Line2WESTAddressLine2Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200898908EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAJOR LEAGUE SOCCER PLAYERS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMAJOBusinessNameControlTxt
Phone3016573535PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17700 OLD GEORGETOWN ROAD 700AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT L FOOSEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3016573535PhoneNum
Signature2023-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBERTPersonFirstNm
Person LastFOOSEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIN CRANMERPreparerPersonNm
PTINP01712644PTIN
Phone2023319880PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT L FOOSEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17700 OLD GEORGETOWN ROAD 700AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,287,120GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Other Organization DscLABOR UNIONOtherOrganizationDsc
Formation2003FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTHE PURPOSE OF THE PLAYERS ASSOCIATION IS TO IMPROVE ECONOMIC AND OTHER PLAYING CONDITIONS OF THE PLAYERS AND TO MAINTAIN AMICABLE RELATIONSHIPS BETWEEN PLAYERS, COACHES, MANAGERS AND OWNERS IN MAJOR LEAGUE SOCCER (MLS); TO PROMOTE GOOD PUBLIC RELATIONS IN THE BEST INTERESTS OF THE SOCCER PROFESSION; TO NEGOTIATE, EXECUTE AND ADMINISTER COLLECTIVE BARGAINING AGREEMENTS WITH MLS RESPECTING CONDITIONS OF EMPLOYMENT GOVERNING PLAYERS, EXCEPT THAT PLAYERS SHALL RETAIN THE RIGHT, PERSONALLY, TO NEGOTIATE INDIVIDUAL ANNUAL SALARIES; TO HANDLE THE DISPUTES AND GRIEVANCES ARISING BY VIRTUE OF AGREEMENTS AND REPRESENTATION, INCLUDING ARBITRATION AND LITIGATION IN FEDERAL, STATE OR LOCAL COURTS, ADMINISTRATIVE AGENCIES, OR THE LEAGUE OFFICE; TO PROVIDE INFORMATION AND ASSISTANCE TO MEMBERS AND ENGAGE IN ACTIVITIES TO ADVANCE AND SAFEGUARD THEIR WELFARE; TO DEVELOP SUCH PROJECTS AND ENTERPRISES THAT WILL BRING FURTHER BENEFITS TO MEMBERS AS INDIVIDUALS OR THE ASSOCIATION AS AN ENTITY.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$522,339PYProgramServiceRevenueAmt
CY Program Service Revenue$464,369CYProgramServiceRevenueAmt
PY Investment Income$30,777PYInvestmentIncomeAmt
CY Investment Income$116,376CYInvestmentIncomeAmt
PY Other Revenue$4,887,250PYOtherRevenueAmt
CY Other Revenue$5,706,375CYOtherRevenueAmt
PY Total Revenue$5,440,366PYTotalRevenueAmt
CY Total Revenue$6,287,120CYTotalRevenueAmt
PY Grants And Similar Paid$50,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$32,576CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$74,020PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,649,891PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,536,998CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,013,568PYOtherExpensesAmt
CY Other Expenses$1,486,958CYOtherExpensesAmt
PY Total Expenses$2,787,479PYTotalExpensesAmt
CY Total Expenses$4,056,532CYTotalExpensesAmt
PY Revenues Less Expenses$2,652,887PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,230,588CYRevenuesLessExpensesAmt
Total Assets BOY$30,619,645TotalAssetsBOYAmt
Total Assets EOY$32,295,416TotalAssetsEOYAmt
Total Liabilities BOY$20,178,811TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,623,994TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,440,834NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,671,422NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PURPOSE OF THE PLAYERS ASSOCIATION IS TO IMPROVE ECONOMIC AND OTHER PLAYING CONDITIONS OF THE PLAYERS AND TO MAINTAIN AMICABLE RELATIONSHIPS BETWEEN PLAYERS, COACHES, MANAGERS AND OWNERS IN MAJOR LEAGUE SOCCER (MLS); TO PROMOTE GOOD PUBLIC RELATIONS IN THE BEST INTERESTS OF THE SOCCER PROFESSION; TO NEGOTIATE, EXECUTE AND ADMINISTER COLLECTIVE BARGAINING AGREEMENTS WITH MLS RESPECTING CONDITIONS OF EMPLOYMENT GOVERNING PLAYERS, EXCEPT THAT PLAYERS SHALL RETAIN THE RIGHT, PERSONALLY, TO NEGOTIATE INDIVIDUAL ANNUAL SALARIES; TO HANDLE THE DISPUTES AND GRIEVANCES ARISING BY VIRTUE OF AGREEMENTS AND REPRESENTATION, INCLUDING ARBITRATION AND LITIGATION IN FEDERAL, STATE OR LOCAL COURTS, ADMINISTRATIVE AGENCIES, OR THE LEAGUE OFFICE; TO PROVIDE INFORMATION AND ASSISTANCE TO MEMBERS AND ENGAGE IN ACTIVITIES TO ADVANCE AND SAFEGUARD THEIR WELFARE; TO DEVELOP SUCH PROJECTS AND ENTERPRISES THAT WILL BRING FURTHER BENEFITS TO MEMBERS AS INDIVIDUALS OR THE ASSOCIATION AS AN ENTITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescREPRESENT PLAYERS OF MAJOR LEAGUE SOCCERDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee24EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonROBERT FOOSEPersonNm
Phone3016573535PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17500 OLD GEORGETOWN ROADAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (44 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
JALIL ANIBABA
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
EARL EDWARDS JR
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
ETHAN FINLAY
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
JACORI HAYES
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
CLINT IRWIN
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
MARK-ANTHONY KAYE
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
ERIC MILLER
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
ORIOL ROSELL
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
VICTOR ULLOA
EXECUTIVE BOARD2.00Yes (X)Yes (X)$0$0$0
BRAD GUZAN
REPRESENTATIVE2.00Yes (X)$0$0$0
BRAD STUVER
REPRESENTATIVE2.00Yes (X)$0$0$0
BRANDT BRONICO
REPRESENTATIVE2.00Yes (X)$0$0$0
JONATHAN BORNSTEIN
REPRESENTATIVE2.00Yes (X)$0$0$0
NICK HAGGLUND
REPRESENTATIVE2.00Yes (X)$0$0$0
ISAIAH PARENTE
REPRESENTATIVE2.00Yes (X)$0$0$0
JIMMY MAURER
REPRESENTATIVE2.00Yes (X)$0$0$0
RUSSELL CANOUSE
REPRESENTATIVE2.00Yes (X)$0$0$0
ZAREK VALENTIN
REPRESENTATIVE2.00Yes (X)$0$0$0
SEBASTIEN IBEAGHA
REPRESENTATIVE2.00Yes (X)$0$0$0
SACHA KLJESTAN
REPRESENTATIVE2.00Yes (X)$0$0$0
AIME MABIKA
REPRESENTATIVE2.00Yes (X)$0$0$0
DAYNE ST CLAIR
REPRESENTATIVE2.00Yes (X)$0$0$0
KAMAL MILLER
REPRESENTATIVE2.00Yes (X)$0$0$0
DANIEL LOVITZ
REPRESENTATIVE2.00Yes (X)$0$0$0
THOMAS MCNAMARA
REPRESENTATIVE2.00Yes (X)$0$0$0
SEAN NEALIS
REPRESENTATIVE2.00Yes (X)$0$0$0
SEAN JOHNSON
REPRESENTATIVE2.00Yes (X)$0$0$0
TESHO AKINDELE
REPRESENTATIVE2.00Yes (X)$0$0$0
ALEJANDRO BEDOYA
REPRESENTATIVE2.00Yes (X)$0$0$0
BILL TUILOMA
REPRESENTATIVE2.00Yes (X)$0$0$0
NICK BESLER
REPRESENTATIVE2.00Yes (X)$0$0$0
JT MARCINKOWSKI
REPRESENTATIVE2.00Yes (X)$0$0$0
CHRISTIAN ROLDAN
REPRESENTATIVE2.00Yes (X)$0$0$0
ALEX BONO
REPRESENTATIVE2.00Yes (X)$0$0$0
JAKE NERWINSKI
REPRESENTATIVE2.00Yes (X)$0$0$0
ROBERT L FOOSE
EXECUTIVE DIRECTOR40.00Yes (X)$435,000$0$38,188
DANIEL JONES
COO40.00$275,000$0$9,830Yes (X)
ERIC HARRINGTON
GENERAL COUNSEL40.00$255,000$0$24,643Yes (X)
ROBERT HARDEN
DIR PLAYER RELATIONS40.00$206,000$0$28,968Yes (X)
JOHN ANDRIS
DEPUTY GENERAL COUNSEL40.00$175,000$0$26,429Yes (X)
NIC DARLING
DIR OF DIGITAL STRATEGY40.00$145,000$0$25,034Yes (X)
CONNOR FORD
DIR OF PLAYER PROGRAMS40.00$125,000$0$21,561Yes (X)
CLARENCE GOODSON
PLAYER REP SPECIALIST40.00$110,000$0$23,667Yes (X)
LARA RIDDELL
SENIOR COUNSEL40.00$110,000$0$18,839Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,836,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$217,159TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K10IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPLAYER DUESDesc
Business541900BusinessCd
Total Revenue Column$464,369TotalRevenueColumnAmt
Related Or Exempt Func Income$464,369RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$464,369TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$116,376TotalRevenueColumnAmt
Exclusion$116,376ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,541,660TotalRevenueColumnAmt
Exclusion$4,541,660ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AMORTIZATION OF DEFERRED GAIN541900$1,008,297$1,008,297
SOLIDARITY541900$147,192$147,192

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,226TotalRevenueColumnAmt
Related Or Exempt Func Income$9,226RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,164,715OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,287,120TotalRevenueColumnAmt
Related Or Exempt Func Income$1,629,084RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,658,036ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$32,576TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,001,738TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,129,584TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$68,797TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$202,647TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$134,232TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$108,321TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$46,193TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$394,766TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$222,229TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$43,418TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$141,285TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$393,655TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$87,179TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,665TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES & SUBSCRIPTIONSDesc
Total$38,247TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,056,532TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,563,942BOYAmt
EOY$365,671EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$16,448,663BOYAmt
EOY$17,934,250EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$982,177BOYAmt
EOY$2,142,325EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$40,512BOYAmt
EOY$26,323EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$42,565BOYAmt
EOY$18,750EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$735,223LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$616,653LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$196,042BOYAmt
EOY$118,570EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$11,345,744BOYAmt
EOY$11,689,527EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$30,619,645BOYAmt
EOY$32,295,416EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$126,016BOYAmt
EOY$142,513EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$19,157,637BOYAmt
EOY$18,149,340EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$895,158BOYAmt
EOY$1,332,141EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,178,811BOYAmt
EOY$19,623,994EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,440,834BOYAmt
EOY$12,671,422EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,440,834BOYAmt
EOY$12,671,422EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,619,645BOYAmt
EOY$32,295,416EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,230,588ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$305,759OtherCostOrOtherBasisAmt
Depreciation$213,001DepreciationAmt
Book Value$92,758BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$141,795OtherCostOrOtherBasisAmt
Depreciation$116,771DepreciationAmt
Book Value$25,024BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$287,669OtherCostOrOtherBasisAmt
Depreciation$286,881DepreciationAmt
Book Value$788BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$118,570TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
RIGHT OF USE ASSET$409,051
DUE FROM NASPI$926,287
INVESTMENT IN NASPI$10,354,189
FieldValueIRS element (for citing)
Total Book Value Other Assets$11,689,527TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
PLAYERS DUES REBATE PAYABLE$765,233
LEASE LIABILITY$566,908
FieldValueIRS element (for citing)
Total Liability$1,332,141TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PLAYERS ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE PLAYERS ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES, WHICH PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAYERS ASSOCIATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAYERS ASSOCIATION FILES RETURNS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxt
NAT'L WOMEN'S SOCCER LEAGUE PLAYERS ASSOCIATION
77 CENTRAL AVENUE SUITE EASHEVILLENC28801822748582501(C)(5)$0$20,360FMVFORGIVENESS OF NOTE RECEIVABLEGENERAL SUPPORT
USL PLAYERS ASSOCIATION
214 N BALDWIN STREET APT 2MADISONWI53703873484013501(C)(5)$12,216$0GENERAL SUPPORT
FieldValueIRS element (for citing)
Total Other Org2TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT L FOOSE
EXECUTIVE DIRECTOR$435,000$0$0$0$0$0$2,050$0$36,138$0$473,188$0$0$0
DANIEL JONES
COO$275,000$0$0$0$0$0$4,583$0$5,247$0$284,830$0$0$0
ERIC HARRINGTON
GENERAL COUNSEL$255,000$0$0$0$0$0$4,250$0$20,393$0$279,643$0$0$0
ROBERT HARDEN
DIR PLAYER RELATIONS$206,000$0$0$0$0$0$3,433$0$25,535$0$234,968$0$0$0
JOHN ANDRIS
DEPUTY GENERAL COUNSEL$175,000$0$0$0$0$0$2,917$0$23,512$0$201,429$0$0$0
NIC DARLING
DIR OF DIGITAL STRATEGY$145,000$0$0$0$0$0$2,417$0$22,617$0$170,034$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THERE ARE NO CLASSES OF MEMBERSHIP. ALL MEMBERS HAVE FULL RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS ELECT A PLAYER REPRESENTATIVE FROM EACH OF OUR TEAMS. THE PLAYER REPRESENTATIVES IN TURN ELECT THE MEMBERS OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION A, LINE 7BRATIFICATION OF OUR COLLECTIVE BARGAINING AGREEMENT IS SUBJECT TO THE MAJORITY VOTE OF THE MEMBERS OF THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ASSOCIATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. THE DRAFT IS DISTRIBUTED TO THE EXECUTIVE DIRECTOR PRIOR TO FILING. THE FORM IS THEN FINALIZED AND SUBMITTED.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES THIS INFORMATION AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION IS REQUIRED BY LAW TO FILE ANNUAL FINANCIAL REPORTS WITH THE US DEPARTMENT OF LABOR, WHICH ARE IN TURN AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 2CTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NORTH AMERICAN SOCCER PLAYERS INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17500 OLD GEORGETOWN ROAD SUITE 700AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
EIN862294274EIN
Primary ActivitiesLICENSINGPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd
Entity TypeCEntityTypeTxt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
NORTH AMERICAN SOCCER PLAYERS INC
O$578,199ALLOCATION OF ACTUAL EXPENSE
NORTH AMERICAN SOCCER PLAYERS INC
Q$348,088ALLOCATION OF ACTUAL EXPENSE