YOUTH SPORTS MANAGEMENT FOUNDATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: YOUTH SPORTS MANAGEMENT FOUNDATION (EIN 47-5076894)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-06-08
IRS object ID: 202041609349300319
Schema version: 2019v5.1
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	2020-06-08T11:25:07-04:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Fred Westcott EA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1440 Beaumont Ave Ste A2-377	AddressLine1Txt
City	Beaumont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92223	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	875 W 4th St	AddressLine1Txt
City	Beaumont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92223	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Richard A Melendrez	PersonNm
Person Title	President	PersonTitleTxt
Phone	9518459229	PhoneNum
Signature	2020-06-01	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Fwest	PreparerPersonNm
PTIN	P00644339	PTIN
Phone	9518495388	PhoneNum
Preparation	2020-06-08	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	47.145.173.178	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-06-08	IPDt
IP Tm	11:26:38	IPTm
Federal Original Submission Id	3035092020160tvbcnxw	FederalOriginalSubmissionId
Federal Original Submission Id	2020-06-08	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	9C406B6603A60E60FFE8861E0531E5FD6FC242A6	AtSubmissionCreationDeviceId
At Submission Filing Device Id	9C406B6603A60E60FFE8861E0531E5FD6FC242A6	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Xtreme Diamond Sports	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Richard A Melendrez	PrincipalOfficerNm
Gross Receipts	$1,157,927	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
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	96	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,309,180	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,157,927	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,309,180	PYTotalRevenueAmt
CY Total Revenue	$1,157,927	CYTotalRevenueAmt
CY Grants And Similar Paid	$7,800	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$184,873	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$205,655	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$951,767	PYOtherExpensesAmt
CY Other Expenses	$960,191	CYOtherExpensesAmt
PY Total Expenses	$1,136,640	PYTotalExpensesAmt
CY Total Expenses	$1,173,646	CYTotalExpensesAmt
PY Revenues Less Expenses	$172,540	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$15,719	CYRevenuesLessExpensesAmt
Total Assets BOY	$176,852	TotalAssetsBOYAmt
Total Assets EOY	$286,804	TotalAssetsEOYAmt
Total Liabilities BOY	$15,506	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$169,165	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$161,346	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$117,639	NetAssetsOrFundBalancesEOYAmt
Mission	Conduct youth sports tournaments	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,091,136	ExpenseAmt
Grant	$7,800	GrantAmt
Revenue	$1,157,927	RevenueAmt
Desc	Conducted 50 tournaments with an average of 70 baseball teams each benefiting 94,500 youth and their parents	Desc
Total Program Service Expenses	$1,091,136	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (true)	NondeductibleContributionsInd
Nondeductible Contri Discl	false	NondeductibleContriDisclInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	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 (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	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	875 W 4th St	AddressLine1Txt
City	Beaumont	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92223	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Richard A Melendrez
Executive Director	10.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Rebecca Melendrez
Corp Secy	10.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Richard Melendrez Jr
COO	40.00	0.00	Yes (X)	Yes (X)	$0	$0	$0

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

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	tournament fees	Desc
Business	711300	BusinessCd
Total Revenue Column	$1,157,927	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,157,927	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,157,927	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,157,927	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,157,927	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$7,800	TotalAmt
Program Services	$7,800	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$135,057	TotalAmt
Program Services	$135,057	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$15,989	TotalAmt
Management And General	$15,989	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$54,609	TotalAmt
Management And General	$54,609	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,570	TotalAmt
Program Services	$6,570	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$19,382	TotalAmt
Program Services	$19,382	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$4,730	TotalAmt
Program Services	$4,730	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,597	TotalAmt
Program Services	$7,597	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$9,300	TotalAmt
Program Services	$9,300	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$30,367	TotalAmt
Program Services	$30,367	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$40,362	TotalAmt
Program Services	$28,450	ProgramServicesAmt
Management And General	$11,912	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,488	TotalAmt
Program Services	$11,488	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Volunteer reimbursements	$102,501	$102,501
Field supplies	$170,055	$170,055
subcontractors	$299,108	$299,108
Field rent exp	$219,959	$219,959

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$38,772	TotalAmt
Program Services	$38,772	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,173,646	TotalAmt
Program Services	$1,091,136	ProgramServicesAmt
Management And General	$82,510	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$20,157	BOYAmt
EOY	$12,634	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$325,725	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$51,555	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$156,695	BOYAmt
EOY	$274,170	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$176,852	BOYAmt
EOY	$286,804	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,506	BOYAmt
EOY	$274	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
EOY	$158,891	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$15,506	BOYAmt
EOY	$169,165	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$161,346	BOYAmt
EOY	$117,639	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$161,346	BOYAmt
EOY	$117,639	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$176,852	BOYAmt
EOY	$286,804	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$15,719	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$27,988	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind
Public Support Total170	$0	PublicSupportTotal170Amt
Public Support CY170	0.00000	PublicSupportCY170Pct
Private Foundation170	Yes (X)	PrivateFoundation170Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,800	OtherCostOrOtherBasisAmt
Depreciation	$720	DepreciationAmt
Book Value	$10,080	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$147,037	OtherCostOrOtherBasisAmt
Depreciation	$28,450	DepreciationAmt
Book Value	$118,587	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$167,888	InvestmentCostOrOtherBasisAmt
Depreciation	$22,385	DepreciationAmt
Book Value	$145,503	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$274,170	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	transport vehicle loans	Desc
Amt	$158,891	Amt

Field	Value	IRS element (for citing)
Total Liability	$158,891	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2	All three officers are mother, father and son.
Form 990 governing body review Part VI line 11	Form 990 is submitted to board for written approval to file and verification of data on form
Conflict of interest policy compliance Part VI line 12c	Activities of each officer are reviewed by enire board and advising enrolled agent for conflict of interest. Officers received written policy on conflict compliance.
Governing documents etc available to public Part VI line 19	All governing documents are available to general public at foundation offices and are generally reviewed by the cities at each tournament booking.