2015-10-30T07:59:02-05:00 2014-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-01-01 200898908 MAJOR LEAGUE SOCCER PLAYERS UNION MAJO 3016573535 7700 OLD GEORGETOWN ROAD NO 730 BETHESDA MD 20814 ROBERT L FOOSE EXECUTIVE DIRECTOR 3016573535 2015-10-30 1 JOANN WOODSON CPA P01293745 2023319880 2014 2016-03-07 17:11:31Z ROBERT L FOOSE 7700 OLD GEORGETOWN ROAD NO 730 BETHESDA MD 20814 2354141 0 X N/A X LABOR UNION 2003 MD THE PURPOSE OF THE PLAYERS UNION 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 UNION AS AN ENTITY. 5 5 9 0 0 0 0 0 573330 577282 26191 22018 1816670 1754841 2416191 2354141 0 0 0 0 707497 876098 0 0 0 513952 667306 1221449 1543404 1194742 810737 4704104 5936374 174795 596328 4529309 5340046 X THE PURPOSE OF THE PLAYERS UNION 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 UNION 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 5 0 1 9 1 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X ROBERT FOOSE 3016573535 7700 OLD GEORGETOWN ROAD BETHESDA MD 20814 SAM CRONIN EXEC BOARD 2.00 X X 0 0 0 TODD DUNIVANT EXEC BOARD 2.00 X X 0 0 0 BRAD EVANS EXEC BOARD 2.00 X X 0 0 0 DAN KENNEDY EXEC BOARD 2.00 X X 0 0 0 JEFF LARENTOWICZ EXEC BOARD 2.00 X X 0 0 0 CLINT IRWIN REPRESENTATIVE 2.00 X X 0 0 0 ETHAN FINLAY REPRESENTATIVE 2.00 X X 0 0 0 GEORGE JOHN REPRESENTATIVE 2.00 X X 0 0 0 PERRY KITCHEN REPRESENTATIVE 2.00 X X 0 0 0 KOFI SARKODIE REPRESENTATIVE 2.00 X X 0 0 0 JACOB PETERSON REPRESENTATIVE 2.00 X X 0 0 0 PATRICE BERNIER REPRESENTATIVE 2.00 X X 0 0 0 CHRIS TIERNEY REPRESENTATIVE 2.00 X X 0 0 0 LUIS ROBLES REPRESENTATIVE 2.00 X X 0 0 0 BRIAN CARROLL REPRESENTATIVE 2.00 X X 0 0 0 JACK JEWSBURY REPRESENTATIVE 2.00 X X 0 0 0 NICK RIMANDO REPRESENTATIVE 2.00 X X 0 0 0 TY HARDEN REPRESENTATIVE 2.00 X X 0 0 0 BRAD EVANS REPRESENTATIVE 2.00 X X 0 0 0 JOE BENDIK REPRESENTATIVE 2.00 X X 0 0 0 JORDAN HARVEY REPRESENTATIVE 2.00 X X 0 0 0 ROBERT L FOOSE EXEC DIRECTOR 40.00 X 291721 0 35074 GEORGE POPE DIR PLAYER REL 40.00 X 178680 0 30349 RAYMOND M SENKOWSKI STAFF COUNSEL 40.00 X 112500 0 21181 582901 0 86604 3 0 1 0 SHERMAN DUNN COHEN LEIFER & YELLIG P 900 7TH STREET NW WASHINGTON DC 20001 LEGAL SERVICE 208797 1 PLAYER DUES 900099 577282 577282 577282 22018 22018 1587341 1587341 OTHER INCOME 900099 167500 167500 167500 2354141 744782 0 1609359 326796 420549 13447 73623 41683 226245 8500 30200 28812 13900 92328 197604 1861 37583 794 DUES & SUBSCRIPTIONS 29479 1543404 59142 54957 4449023 5714290 244521 86268 187065 158253 8874 8874 4704104 5936374 9899 446572 164896 149756 174795 596328 X 4529309 5340046 4529309 5340046 4704104 5936374 810737 0 X X 0 1 X 1 0 1 0 0 151869 28255 123614 40807 24324 16483 51845 33689 18156 158253 DEFERRED RENT 26142 DEFERRED LEASHOLD IMPROVEMENT 123614 149756 X 2354141 0 2354141 0 2354141 1543404 0 1543404 0 1543404 PART X, LINE 2: THE UNION IS TAX-EXEMPT UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE UNION 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 UNION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, 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, 2014, THE STATUE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE UNION FILES RETURNS. X X 0 0 0 ROBERT L FOOSE EXEC DIRECTOR 291721 0 0 0 0 0 8752 0 26322 0 326795 0 0 0 GEORGE POPE DIR PLAYER REL 178680 0 0 0 0 0 5360 0 24989 0 209029 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 UNION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE UNION'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.