Kent Youth Soccer Association in Kent, Washington (WA)

Kent Youth Soccer Association
Employer Identification Number (EIN)	911251907
Name of Organization	Kent Youth Soccer Association
Address	PO BOX 6293, Kent, WA 98064-6293
Activities	Other youth organization or activities
Subsection	Charitable Organization, Educational Organization
Ruling Date	09/2014
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$100,000 to $499,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$493,310
Amount of Income	$434,024
Form 990 Revenue Amount	$427,694
National Taxonomy of Exempt Entities (NTEE)	Recreation, Sports, Leisure, Athletics: Soccer Clubs, Leagues

Non-representatives - add comments:

Amount of income in 2013: $434,024 (it was $344,609 in 2012)

This organization:	$434,024
Other organizations performing similar types of work:	$114,357

Assets in 2013: $493,310 (it was $472,836 in 2012)

Kent Youth Soccer Association:	$493,310
Other organizations performing similar types of work:	$42,930

Expenses in 2013: $350,445

This organization:	$350,445
Other organizations performing similar types of work:	$108,075

Income to expenses ratio in 2013: 1.2

This organization:	1.2
Other organizations performing similar types of work:	1.0

Grants share in income in 2013: 5.5%

Kent Youth Soccer Association:	5.5%
Other organizations performing similar types of work:	1.3%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096			4	4
The number of Forms W-2G			0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?			No	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return			0	0
Did the organization file all required federal employment tax returns?			No	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?			No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?			No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?			No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?			No	No
Did the organization file Form 8886-T?			No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?			No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?			No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?			No	No
Did the organization notify the donor of the value of the goods or services provided?			No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?			No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?			No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?			No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?			No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?			No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?			No	No
Did the sponsoring organization make any taxable distributions under section 4966?			No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?			No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?			No	No
The amount of tax-exempt interest received or accrued during the year			$0	$0
Is the organization licensed to issue qualified health plans in more than one state?			No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans			$0	$0
The amount of reserves on hand			$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?			No	No
Has it filed a Form 720 to report these payments?			No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$0
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$265,566	$357,939	$338,620	$427,694
Contributions, Gifts, Grants and Other Similar Amounts	$46,686	$197,921	$134,317	$23,571
Program Service Revenue	$209,708	$242,282	$202,112	$398,854
Fitness and Recreational Sports Centers			$191,107	$295,981
900099			$295	$30
900099			$5,090	$7,282
Fitness and Recreational Sports Centers			$0	$86,573
All other program service revenue			$0	$8,988
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0	$0	$0	$0
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$-89,195	$-5,989	$-6,330
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0
Less: cost of goods sold	$0	$89,195	$5,989	$6,330
Miscellaneous Revenue	$9,172	$6,931	$8,180	$11,599
900099			$8,143	$7,729
900099			$37	$26
900099			$0	$1,269
All other revenue			$0	$2,575

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$248,368	$322,461	$277,373	$350,445
Grants and other assistance to domestic organizations and domestic governments			$0	$0
Grants and other assistance to domestic individuals			$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals			$0	$0
Benefits paid to or for members			$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0	$0
Compensation not included above, to disqualified persons			$0	$0
Other salaries and wages	$0	$0	$0	$0
Pension plan accruals and contributions			$0	$0
Other employee benefits			$0	$0
Payroll taxes	$0	$0	$0	$0
Fees for services (non-employees)
Management			$0	$0
Legal			$263	$0
Accounting			$5,713	$3,100
Lobbying			$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees			$0	$0
Other			$59,619	$73,172
Advertising and promotion			$4,149	$3,172
Office expenses			$3,199	$1,468
Information technology			$0	$0
Royalties			$0	$0
Occupancy			$67,630	$71,126
Travel			$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials			$0	$0
Conferences, conventions, and meetings			$1,153	$1,565
Interest			$7,892	$7,912
Payments to affiliates			$0	$0
Depreciation, depletion, and amortization			$15,652	$34,543
Insurance			$8,194	$8,217
Other expenses			$13,180	$16,187
Other expenses			$29,359	$21,053
Other expenses			$25,654	$25,629
Other expenses			$13,945	$15,147
Other expenses			$21,771	$68,154

	2010	2011	2012	2013
Balance Sheet
Total assets	$145,604	$181,082	$472,836	$493,310
Cash - non-interest-bearing			$142,069	$175,365
Savings and temporary cash investments			$43,190	$0
Pledges and grants receivable, net			$0	$0
Accounts receivable, net			$-29	$-363
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees			$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations			$0	$0
Notes and loans receivable, net			$0	$0
Inventories for sale or use			$0	$0
Prepaid expenses and deferred charges			$0	$0
Land, buildings, and equipment: cost or other basis			$287,606	$318,308
Investments - publicly traded securities			$0	$0
Investments - other securities			$0	$0
Investments - program-related			$0	$0
Intangible assets			$0	$0
Other assets			$0	$0
Total liabilities	$0	$0	$266,591	$209,816
Accounts payable and accrued expenses			$0	$0
Grants payable			$0	$0
Deferred revenue			$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability			$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons			$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$266,591	$209,816
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)			$0	$0
Total net assets or fund balances	$145,604	$181,082	$206,245	$283,494
Unrestricted net assets			$206,245	$283,494
Temporarily restricted net assets			$0	$0
Permanently restricted net assets			$0	$0
Capital stock or trust principal, or current funds			$0	$0
Paid-in or capital surplus, or land, building, or equipment fund			$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$2,190,735
Subtotal	$2,190,735
Gifts, grants, contributions, and membership fees received	$496,421
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$1,694,314
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$2,190,771
Public support	$2,190,735
Subtotal	$36
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$36
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Crossfire Foundation	701 5th Ave Ste 3600, Seattle, WA 98104-7010	WA	2011-03	$1,931,984
2	Snohomish Youth Soccer Club	27 Pine Ave, Snohomish, WA 98290-3021	WA	2003-12	$1,303,091
3	Washington Timbers Football Club	1500 Ne 192nd Ave, Vancouver, WA 98684-7550	WA	2009-12	$1,184,979
4	Seattle Youth Soccer Association	3014 37th Ave Sw, Seattle, WA 98126-2213	WA	1997-06	$892,866
5	Spokane Shadow Youth Soccer Club A Nonprofit Corporation	PO BOX 18176, Spokane, WA 99228-0176	WA	2010-06	$793,061
6	Whatcom Fc Rangers	1254 Shaner Ln, Ferndale, WA 98248-9432	WA	2002-10	$482,696
7	South Hill Soccer Club	11505 117th Street Ct E, Puyallup, WA 98374-2231	WA	2003-06	$473,531
8	Northwest United Fc	PO BOX 2120, Mount Vernon, WA 98273-2120	WA	2014-05	$421,667
9	Cowlitz Youth Soccer Association	PO BOX 2345, Longview, WA 98632-8414	WA	2010-06	$380,398
10	Inland Empire Youth Soccer Association	1717 W Garland St Suite B, Spokane, WA 99205-2622	WA	2012-08	$311,097
11	Yakima Youth Soccer Association	PO BOX 9336, Yakima, WA 98909-0336	WA	1984-04	$291,641
12	Thurston County Youth Soccer Association	PO BOX 1341, Yelm, WA 98597-1341	WA	2005-04	$264,597
13	Spokane Soccer Club	PO BOX 30062, Spokane, WA 99223-3001	WA	2002-02	$254,935
14	Franklin Pierce Soccer Club	315 129th St S, Tacoma, WA 98444-5044	WA	2014-06	$225,247
15	Ballard Youth Soccer Club	1752 Nw Market St-224, Seattle, WA 98107-5264	WA	2010-02	$204,170
16	Three Rivers Soccer Club	6160 Burden Blvd, Pasco, WA 99301-8930	WA	2010-03	$201,417
17	Kitsap Pumas Youth Outreach	4020 Wheaton Way, Bremerton, WA 98310	WA	2010-07	$180,733
18	Tri-Cities Soccer Referees Association	1248 Vintage Ave, Richland, WA 99352-7755	WA	2006-08	$174,941
19	Academy Of Soccer Excellence	PO BOX 5595, Pasco, WA 99302	WA	2011-02	$158,501
20	Sister Communities	10221 56th Ave S, Seattle, WA 98178	WA	2004-11	$153,367

Number of organizations performing similar types of work

Alaska	17
Alabama	40
Arkansas	21
Arizona	55
California	682
Colorado	52
Connecticut	62
District of Columbia	12
Delaware	3
Florida	182
Georgia	61
Hawaii	35
Iowa	56
Idaho	18
Illinois	137
Indiana	97
Kansas	41
Kentucky	49
Louisiana	23
Massachusetts	145
Maryland	71
Maine	26
Michigan	115
Minnesota	72
Missouri	68
Mississippi	16

Montana	17
North Carolina	86
North Dakota	5
Nebraska	19
New Hampshire	28
New Jersey	189
New Mexico	23
Nevada	46
New York	264
Ohio	189
Oklahoma	21
Oregon	80
Pennsylvania	180
Rhode Island	14
South Carolina	26
South Dakota	18
Tennessee	59
Texas	185
Utah	44
Virginia	94
Vermont	16
Washington	147
Wisconsin	101
West Virginia	26
Wyoming	8
International	4

Total

4,045

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Kent Youth Soccer Association	PO BOX 6293, Kent, WA 98064-6293	WA	2014-09	$434,024
Subordinate	Kent Youth Soccer Association, B00 White	16866 164th Way Se, Renton, WA 98058-9585	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, B97 Green	16429 Se 263rd St, Covington, WA 98042-5838	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, B97 White	31515 25th Ln S Apt N102, Federal Way, WA 98003-5076	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B00 Black	27910 146th Ave Se, Kent, WA 98042-4385	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B00 Green	12834 Se 296th Way, Auburn, WA 98092-3241	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B000 White	16866 164th Way Se, Renton, WA 98058-9585	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B01 Black	27050 125th Ave Se, Kent, WA 98030-8902	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B01 Green	33408 210th Aev Se, Auburn, WA 98092	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B02 Green	28130 110th Ave Se, Auburn, WA 98092-4040	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B02 White	31015 119th Ave Se, Auburn, WA 98092-3376	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B03 Green	16208 141st Ave Se, Renton, WA 98058-8202	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B03 White	1029 U St Nw, Auburn, WA 98001-3825	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B96 Green	11030 Se 214th St, Kent, WA 98031-1326	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United B99	28130 110th Ave Se, Auburn, WA 98092-4040	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United Boys 1998 Green	12512 Se 215th Pl, Kent, WA 98031-2258	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United Boys 98 White	24616 180th Pl Se, Covington, WA 98042-4888	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United G00 White	18528 Se 263rd St, Covington, WA 98042-8438	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United G01 Green	15322 Se 240th St, Kent, WA 98042-4108	WA	2014-09	$0
Subordinate	Kent Youth Soccer Association, Kent United G02 Green	24606 183rd Pl Se, Covington, WA 98042-4889	WA	2014-09	$0

Number of affiliated organizations

Washington