2019-11-15T14:00:26-06:00 2018-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2018-01-01 200898908 MAJOR LEAGUE SOCCER PLAYERS ASSOCIATION MAJO 3016573535 7700 OLD GEORGETOWN ROAD NO 700 BETHESDA MD 20814 ROBERT L FOOSE EXECUTIVE DIRECTOR 3016573535 2019-11-15 1 SCOTT E HALLBERG CPA P01081188 2023319880 38.100.43.98 2019-11-15 15:00:20 ES P AAC600C6407F438ED9881BB94AB08BDC6703F2AD 54FE6E471F8A05619F206DEE27FDE7D0C354BA03 2018 2020-03-31 21:24:44Z ROBERT L FOOSE 7700 OLD GEORGETOWN ROAD NO 700 BETHESDA MD 20814 3799801 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. 7 7 17 0 0 0 0 0 987006 1363044 25722 105693 2405975 2331064 3418703 3799801 0 0 0 0 1111905 1707168 0 0 0 956380 1117459 2068285 2824627 1350418 975174 9543997 10540220 427905 448954 9116092 10091266 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 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 17 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 MD X ROBERT FOOSE 3016573535 7500 OLD GEORGETOWN ROAD BETHESDA MD 20814 SCOTT CALDWELL EXECUTIVE BOARD 2.00 X X 0 0 0 ETHAN FINLAY EXECUTIVE BOARD 2.00 X X 0 0 0 CLINT IRWIN EXECUTIVE BOARD 2.00 X X 0 0 0 JEFF LARENTOWICZ EXECUTIVE BOARD 2.00 X X 0 0 0 ERIC MILLER EXECUTIVE BOARD 2.00 X X 0 0 0 PATRICK MULLINS EXECUTIVE BOARD 2.00 X X 0 0 0 LUIS ROBLES EXECUTIVE BOARD 2.00 X X 0 0 0 DAX MCCARTY REPRESENTATIVE 2.00 X X 0 0 0 ZAC MACMATH REPRESENTATIVE 2.00 X X 0 0 0 WIL TRAPP REPRESENTATIVE 2.00 X X 0 0 0 VICTOR ULLOA REPRESENTATIVE 2.00 X X 0 0 0 JARED JEFFREY REPRESENTATIVE 2.00 X X 0 0 0 JOE WILLIS REPRESENTATIVE 2.00 X X 0 0 0 TIM MELIA REPRESENTATIVE 2.00 X X 0 0 0 WALKER ZIMMERMAN REPRESENTATIVE 2.00 X X 0 0 0 DAVID BINGHAM REPRESENTATIVE 2.00 X X 0 0 0 BRENT KALLMAN REPRESENTATIVE 2.00 X X 0 0 0 EVAN BUSH REPRESENTATIVE 2.00 X X 0 0 0 CHRIS TIERNEY REPRESENTATIVE 2.00 X X 0 0 0 SEAN JOHNSON REPRESENTATIVE 2.00 X X 0 0 0 DILLON POWERS REPRESENTATIVE 2.00 X X 0 0 0 RAY GADDIS REPRESENTATIVE 2.00 X X 0 0 0 ZAREK VALENTIN REPRESENTATIVE 2.00 X X 0 0 0 TONY BELTRAN REPRESENTATIVE 2.00 X X 0 0 0 CHRIS WONDOLOWSKI REPRESENTATIVE 2.00 X X 0 0 0 HARRY SHIPP REPRESENTATIVE 2.00 X X 0 0 0 BRIAN ROWE REPRESENTATIVE 2.00 X X 0 0 0 ROBERT L FOOSE EXEC DIRECTOR 40.00 X 360000 0 39861 DANIEL JONES COO 40.00 X 222083 0 6791 ROBERT HARDEN DIR PLAYER REL 40.00 X 169700 0 25070 JOHN ANDRIS STAFF COUNSEL 40.00 X 132300 0 25104 NIC DARLING DIRECTOR OF DIGITAL STRATEGY 40.00 X 115500 0 24139 999583 0 120965 5 0 1 0 SHERMAN DUNN COHEN LEIFER & YELLIG P 900 7TH STREET NW WASHINGTON DC 20001 LEGAL SERVICE 164565 1 PLAYER DUES 900099 1363044 1363044 1363044 105693 105693 2181064 2181064 SOLIDARITY 900099 150000 150000 150000 3799801 1513044 0 2286757 399861 1048301 23849 150429 84728 192492 12373 125876 18406 34950 191153 325733 9829 68490 9935 MISCELLANEOUS 79960 DUES & SUBSCRIPTIONS 43800 LOSS ON SUBLEASE 4462 2824627 44608 144946 9146557 9892539 639618 145757 343958 493861 8874 8874 9543997 10540220 18952 27651 408953 421303 427905 448954 X 9116092 10091266 9116092 10091266 9543997 10540220 975174 0 X X 0 1 X 1 0 1 0 0 305759 48097 257662 121859 87660 34199 212000 10000 202000 493861 DEFERRED RENT 150197 SECURITY DEPOSIT 7414 DEFERRED T.I 7500 OLD GEORGETOWN 256096 PLAYERS DUES REBATE PAYABLE 7596 421303 X 3799801 0 3799801 0 3799801 2824627 0 2824627 0 2824627 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, 2018 AND 2017, 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, 2018, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2015 THROUGH 2017 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAYERS ASSOCIATION FILES RETURNS. X X 0 0 0 ROBERT L FOOSE EXEC DIRECTOR 360000 0 0 0 0 0 10260 0 29601 0 399861 0 0 0 DANIEL JONES COO 222083 0 0 0 0 0 0 0 6791 0 228874 0 0 0 ROBERT HARDEN DIR PLAYER REL 169700 0 0 0 0 0 4940 0 20130 0 194770 0 0 0 JOHN ANDRIS STAFF COUNSEL 132300 0 0 0 0 0 4788 0 20316 0 157404 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.