2023-11-14T15:02:07-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 200898908 MAJOR LEAGUE SOCCER PLAYERS ASSOCIATION MAJO 3016573535 7700 OLD GEORGETOWN ROAD 700 BETHESDA MD 20814 ROBERT L FOOSE EXECUTIVE DIRECTOR 3016573535 2023-11-14 1 ROBERT FOOSE 999009999 1 ERIN CRANMER P01712644 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT L FOOSE 7700 OLD GEORGETOWN ROAD 700 BETHESDA MD 20814 6287120 0 X N/A X LABOR UNION 2003 MD THE 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. 9 9 24 0 0 0 0 0 522339 464369 30777 116376 4887250 5706375 5440366 6287120 50000 32576 74020 0 1649891 2536998 0 0 0 1013568 1486958 2787479 4056532 2652887 2230588 30619645 32295416 20178811 19623994 10440834 12671422 X THE 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. 0 0 REPRESENT PLAYERS OF MAJOR LEAGUE SOCCER 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 15 0 1 24 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 0 0 1 1 0 0 0 MD X ROBERT FOOSE 3016573535 7500 OLD GEORGETOWN ROAD BETHESDA MD 20814 JALIL ANIBABA EXECUTIVE BOARD 2.00 X X 0 0 0 EARL EDWARDS JR EXECUTIVE BOARD 2.00 X X 0 0 0 ETHAN FINLAY EXECUTIVE BOARD 2.00 X X 0 0 0 JACORI HAYES EXECUTIVE BOARD 2.00 X X 0 0 0 CLINT IRWIN EXECUTIVE BOARD 2.00 X X 0 0 0 MARK-ANTHONY KAYE EXECUTIVE BOARD 2.00 X X 0 0 0 ERIC MILLER EXECUTIVE BOARD 2.00 X X 0 0 0 ORIOL ROSELL EXECUTIVE BOARD 2.00 X X 0 0 0 VICTOR ULLOA EXECUTIVE BOARD 2.00 X X 0 0 0 BRAD GUZAN REPRESENTATIVE 2.00 X 0 0 0 BRAD STUVER REPRESENTATIVE 2.00 X 0 0 0 BRANDT BRONICO REPRESENTATIVE 2.00 X 0 0 0 JONATHAN BORNSTEIN REPRESENTATIVE 2.00 X 0 0 0 NICK HAGGLUND REPRESENTATIVE 2.00 X 0 0 0 ISAIAH PARENTE REPRESENTATIVE 2.00 X 0 0 0 JIMMY MAURER REPRESENTATIVE 2.00 X 0 0 0 RUSSELL CANOUSE REPRESENTATIVE 2.00 X 0 0 0 ZAREK VALENTIN REPRESENTATIVE 2.00 X 0 0 0 SEBASTIEN IBEAGHA REPRESENTATIVE 2.00 X 0 0 0 SACHA KLJESTAN REPRESENTATIVE 2.00 X 0 0 0 AIME MABIKA REPRESENTATIVE 2.00 X 0 0 0 DAYNE ST CLAIR REPRESENTATIVE 2.00 X 0 0 0 KAMAL MILLER REPRESENTATIVE 2.00 X 0 0 0 DANIEL LOVITZ REPRESENTATIVE 2.00 X 0 0 0 THOMAS MCNAMARA REPRESENTATIVE 2.00 X 0 0 0 SEAN NEALIS REPRESENTATIVE 2.00 X 0 0 0 SEAN JOHNSON REPRESENTATIVE 2.00 X 0 0 0 TESHO AKINDELE REPRESENTATIVE 2.00 X 0 0 0 ALEJANDRO BEDOYA REPRESENTATIVE 2.00 X 0 0 0 BILL TUILOMA REPRESENTATIVE 2.00 X 0 0 0 NICK BESLER REPRESENTATIVE 2.00 X 0 0 0 JT MARCINKOWSKI REPRESENTATIVE 2.00 X 0 0 0 CHRISTIAN ROLDAN REPRESENTATIVE 2.00 X 0 0 0 ALEX BONO REPRESENTATIVE 2.00 X 0 0 0 JAKE NERWINSKI REPRESENTATIVE 2.00 X 0 0 0 ROBERT L FOOSE EXECUTIVE DIRECTOR 40.00 X 435000 0 38188 DANIEL JONES COO 40.00 X 275000 0 9830 ERIC HARRINGTON GENERAL COUNSEL 40.00 X 255000 0 24643 ROBERT HARDEN DIR PLAYER RELATIONS 40.00 X 206000 0 28968 JOHN ANDRIS DEPUTY GENERAL COUNSEL 40.00 X 175000 0 26429 NIC DARLING DIR OF DIGITAL STRATEGY 40.00 X 145000 0 25034 CONNOR FORD DIR OF PLAYER PROGRAMS 40.00 X 125000 0 21561 CLARENCE GOODSON PLAYER REP SPECIALIST 40.00 X 110000 0 23667 LARA RIDDELL SENIOR COUNSEL 40.00 X 110000 0 18839 1836000 0 217159 10 0 1 0 0 PLAYER DUES 541900 464369 464369 464369 116376 116376 4541660 4541660 AMORTIZATION OF DEFERRED GAIN 541900 1008297 1008297 SOLIDARITY 541900 147192 147192 9226 9226 1164715 6287120 1629084 0 4658036 32576 1001738 1129584 68797 202647 134232 108321 46193 394766 222229 43418 141285 393655 87179 11665 DUES & SUBSCRIPTIONS 38247 4056532 1563942 365671 16448663 17934250 982177 2142325 40512 26323 42565 18750 735223 616653 196042 118570 11345744 11689527 30619645 32295416 126016 142513 19157637 18149340 895158 1332141 20178811 19623994 X 10440834 12671422 10440834 12671422 30619645 32295416 2230588 0 X X 0 1 X 1 0 1 0 0 305759 213001 92758 141795 116771 25024 287669 286881 788 118570 RIGHT OF USE ASSET 409051 DUE FROM NASPI 926287 INVESTMENT IN NASPI 10354189 11689527 PLAYERS DUES REBATE PAYABLE 765233 LEASE LIABILITY 566908 1332141 X PART X, LINE 2: THE 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. 0 NAT'L WOMEN'S SOCCER LEAGUE PLAYERS ASSOCIATION 77 CENTRAL AVENUE SUITE E ASHEVILLE NC 28801 822748582 501(C)(5) 0 20360 FMV FORGIVENESS OF NOTE RECEIVABLE GENERAL SUPPORT USL PLAYERS ASSOCIATION 214 N BALDWIN STREET APT 2 MADISON WI 53703 873484013 501(C)(5) 12216 0 GENERAL SUPPORT 2 X X 0 0 0 ROBERT L FOOSE EXECUTIVE DIRECTOR 435000 0 0 0 0 0 2050 0 36138 0 473188 0 0 0 DANIEL JONES COO 275000 0 0 0 0 0 4583 0 5247 0 284830 0 0 0 ERIC HARRINGTON GENERAL COUNSEL 255000 0 0 0 0 0 4250 0 20393 0 279643 0 0 0 ROBERT HARDEN DIR PLAYER RELATIONS 206000 0 0 0 0 0 3433 0 25535 0 234968 0 0 0 JOHN ANDRIS DEPUTY GENERAL COUNSEL 175000 0 0 0 0 0 2917 0 23512 0 201429 0 0 0 NIC DARLING DIR OF DIGITAL STRATEGY 145000 0 0 0 0 0 2417 0 22617 0 170034 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE NO CLASSES OF MEMBERSHIP. ALL MEMBERS HAVE FULL RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A THE 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 7B RATIFICATION OF OUR COLLECTIVE BARGAINING AGREEMENT IS SUBJECT TO THE MAJORITY VOTE OF THE MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE 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 18 THE ORGANIZATION MAKES THIS INFORMATION AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE 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 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NORTH AMERICAN SOCCER PLAYERS INC 7500 OLD GEORGETOWN ROAD SUITE 700 BETHESDA MD 20814 862294274 LICENSING DE C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NORTH AMERICAN SOCCER PLAYERS INC O 578199 ALLOCATION OF ACTUAL EXPENSE NORTH AMERICAN SOCCER PLAYERS INC Q 348088 ALLOCATION OF ACTUAL EXPENSE