2020-05-12T09:23:50-07:00 2019-06-30 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2018-07-01 562148108 Asheville Buncombe Youth Soccer Association ASHE 8282997277 PO Box 895 Asheville NC 28802 Jim Jensen Treasurer 8282997277 2020-05-12 true Stephen C Corliss P01333317 8282360206 2020-05-12 68.115.150.214 2020-05-12 09:23:38 PD P F644F3BEB103076535D45FD2B00EC645FB4DA025 19C04C626763188D0587BF44A8570314E89B73C0 2018 2021-01-29 14:40:06Z Jim Jensen PO Box 895 Asheville NC 28802 2312173 false X www.abysa.org X 1992 NC We empower children, strengthen families, and enrich our community through soccer, the world's game. 11 11 99 1500 0 0 1157074 257907 2151202 2030027 268 363 35261 23876 3343805 2312173 178625 134187 0 1407257 1290876 0 90747 2070612 857484 3656494 2282547 -312689 29626 1565310 1513369 600886 519319 964424 994050 We empower children, strengthen families, and enrich our community through soccer, the world's game. false false 2000131 134187 2030027 During the 2018-19 fiscal year, ABYSA served the community with its youth soccer programs reaching over 5,368 individual children. By program, this included 4,132 Recreation program registrations, 471 challenge and academy program registrations, 850 classic league registrations, and 873 camp participants. Our Outreach programming served 486 unique child participants in low-income, underserved communities. ABYSA benefited from more than 47,000 hours of volunteer service in support of its programs. 2000131 true true false false false false false false false false true false false false true true true false false false false false false false false false false false true false false false false false false true false false false false false false false false false false false false true 5 0 true 99 true false false false false false false false false false false false false false false false X 11 11 false false false false true true true true true false false true true true true true true true false false X Robert Somerville 8282997277 593 Azalea Road East Asheville NC 28805 Dave Zorich President 2.00 X X 0 0 0 Lisa May Vice President 2.00 X X 0 0 0 Jim Jensen Treasurer 2.00 X X 0 0 0 Roger Eddins Secretary 2.00 X X 0 0 0 Kim Lennox Director 1.00 X 0 0 0 Nancy Abernathy Director 1.00 X 0 0 0 Brian Boatright Director 1.00 X 0 0 0 Derek Dephouse MD Director 1.00 X 0 0 0 Chris Brock Director 1.00 X 0 0 0 Will Harlan Director 1.00 X 0 0 0 Holli Towe Director 1.00 X 0 0 0 Michael Rottjakob Executive Director 40.00 X 98590 0 9808 98590 0 9808 false false false 0 6000 251907 257907 Player Fees 711300 1785046 0 0 Tournament Registration 711300 189145 0 0 Adult League Commissions 711300 23706 0 0 Field Rental 711300 14280 0 0 Tournament Advertising 711300 11925 0 0 5925 0 0 2030027 363 0 363 19127 0 19127 19127 Other Revenue 900099 4749 0 0 4749 4749 2312173 2030027 0 24239 134187 134187 109583 58375 25694 25514 1023115 906788 69348 46979 28289 23853 2499 1937 48201 40861 4149 3191 81688 69575 6870 5243 6720 0 6720 0 13500 0 13500 0 2701 0 2701 0 36266 32639 0 3627 69324 26166 41765 1393 10476 8922 880 674 13968 11897 1174 897 13958 12562 1396 0 62776 50221 12555 0 16851 14353 1417 1081 JBL Field Development 53479 53479 0 0 Player Development & Coaching (PDC)-Camp 36889 36889 0 0 PDC-Coach Education 8817 8817 0 0 PDC-Training Supplies 9396 9396 0 0 502363 501151 1001 211 2282547 2000131 191669 90747 249301 533419 901099 571447 7841 18542 50065 43985 658688 312712 357004 345976 1565310 1513369 114651 111579 258489 259238 157503 87473 70243 61029 600886 519319 X 964424 994050 964424 994050 1565310 1513369 29626 X false true X true false X 0 0 311807 340310 276430 1157074 257907 2343528 1795545 2000297 2057081 2151202 2030027 10034152 0 0 2107352 2340607 2333511 3308276 2287934 12377680 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12377680 252 252 257 268 363 1392 252 252 257 268 363 1392 38689 49977 42294 35261 23876 190097 12569169 0.98480 0.99990 0.00010 0.00010 X Pt III Ln 12 Other Income Part III, Line 12 Description: Other Income 2014: 0. 2016: 5421. 2017: 3297. 2018: 4749. Description: Sales of inventory-Net 2014: 38689. 2015: 49977. 2016: 36873. 2017: 31964. 2018: 19127. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 419857 167943 251914 232844 142374 90470 5987 2395 3592 345976 Team Bank Accounts 57714 Scrip Program Payable 3315 61029 X 2342173 30000 30000 2312173 2312173 2312547 30000 30000 2282547 2282547 Pt X, Line 2 ABYSA is generally exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in the year ended June 30, 2019 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. true Need-Based Financial Aid 591 134187 Pt I Line 2 ABYSA provides financial aid to players based on financial need. This assistance helps players' families cover registration and travel costs. The aid is determined by a committee, on a non-discriminatory basis. The financial aid program is funded by contributions solicited for this purpose and by fundraising revenue. Mike Rottjakob Employee 88825 Fundraising Transactions false Part IV Line 1 As a fundraiser for teams in its competitive programs, ABYSA purchases gift cards from Ingles Markets at a discount and sells them at face value. The Executive Director's personal credit card is used to purchase some of the gift cards and he is reimbursed for the amount of those purchases. The arrangement and the transactions are governed by specific ABYSA Board policy. Pt VI, Line 6 The members of the organization consist of parents of players who are currently registered and in good financial standing. Pt VI, Line 7a Membership may elect up to three board members each year. Pt VI, Line 7b Governance decisions by membership are limited to approval of changes to the bylaws. Pt VI, Line 11b It is the obligation of the finance team (Executive Director, Director of Business Operations, Bookkeeper, Certified Public Accountant and the Treasurer) to faithfully execute all Internal Revenue Service Form 990 requirements in a professional and timely manner. It is the policy of ABYSA that all Form 990 and supporting documents be reviewed by the Executive Committee of the Board of Directors and approved by the committee prior to filing with the IRS. The Treasurer of the ABYSA board shall sign the 990 form on behalf of the organization. Pt VI, Line 12c Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue. Pt VI, Line 15a In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the Executive Director. The Board of Directors sets the Executive Director salary after a performance review and a check of comparable salary information for nonprofit soccer organizations with similar budgets. Pt VI, Line 18 Forms 1023 and 990 are available upon request. Pt VI, Line 19 Upon request and online through the websites of a number of charity watchdog organizations. Guidestar is one such organization whose mission is to provide information that advances transparency through their online database. Form 990, Part IX, Line 24e PDC-NCYSA Player Registration 54175. 54175. 0. 0. Form 990, Part IX, Line 24e PDC-Other-Development & Coaching 3776. 3776. 0. 0. Form 990, Part IX, Line 24e PDC-Tournament Fees Paid 5100. 5100. 0. 0. Form 990, Part IX, Line 24e PDC-Coach Background Checks 1400. 1400. 0. 0. Form 990, Part IX, Line 24e PDC-Uniforms & Jerseys 79628. 79628. 0. 0. Form 990, Part IX, Line 24e Field and Venue Exp (FV)-Other 102069. 102069. 0. 0. Form 990, Part IX, Line 24e FV-Field Usage Fees-Matches 77564. 77564. 0. 0. Form 990, Part IX, Line 24e FV-Minor Field Equipment 4165. 4165. 0. 0. Form 990, Part IX, Line 24e Player & Team Support (PTS)- Team Support 19984. 19984. 0. 0. Form 990, Part IX, Line 24e Referee Expenses 38345. 38345. 0. 0. Form 990, Part IX, Line 24e Tournament Expense 88040. 88040. 0. 0. Form 990, Part IX, Line 24e SE-Staff Development 77. 77. 0. 0. Form 990, Part IX, Line 24e SE-Staff Meals/Entertainment 447. 402. 45. 0. Form 990, Part IX, Line 24e SE-Volunteer/Staff Appreciation 848. 848. 0. 0. Form 990, Part IX, Line 24e Sponsor Expenses 211. 0. 0. 211. Form 990, Part IX, Line 24e FR-Marathon Games 18775. 18775. 0. 0. Form 990, Part IX, Line 24e Other Expense 7759. 6803. 956. 0.