2024-05-10T13:39:56-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 878 VETERANS MEMORIAL HWY 4TH FLOOR HAUPPAUGE NY 11788 990 2023-01-01 112483359 MASSAPEQUA SOCCER CLUB INC MASS 2013100540 PO BOX 72 MASSAPEQUA PARK NY 11762 YURI FISHMAN PRESIDENT 2013100540 2024-05-03 1 YURI FISHMAN XXX-XX-XXXX 0 JOSEPH FERREIRA P01297721 6314349500 2024-05-02 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z YURI FISHMAN PO BOX 72 MASSAPEQUA PARK NY 11762 816209 0 X WWW.MASSAPEQUASC.COM X 1971 NY THE PURPOSE OF THE MASSAPEQUA SOCCER CLUB ("MSC") IS TO FOSTER AND PROMOTE THE GROWTH AND DEVELOPMENT OF YOUTHS IN THE COMMUNITY THROUGH THE AMATEUR SPORT OF SOCCER AND COMPETITION. 6 6 0 89 0 0 31800 3496 1827365 809062 2143 3651 1538 0 1862846 816209 6000 7000 0 0 19000 15367 0 0 0 1688873 824349 1713873 846716 148973 -30507 953545 923028 10 0 953535 923028 X THE MISSION OF THE MASSAPEQUA SOCCER CLUB IS TO FOSTER AND PROMOTE THE SPORT OF RECREATIONAL YOUTH SOCCER; TO INTRODUCE THE SPORT OF SOCCER TO THE YOUTH OF THE COMMUNITY AND TO MAINTAIN AND SPONSOR YOUTH LEAGUES FOR THE RECREATION AND WELL BEING OF THE YOUTH OF THE COMMUNITY. 0 0 812965 7000 809062 MASSAPEQUA SOCCER CLUB PROVIDES PROGRAMS WHICH INTRODUCE THE SPORT OF SOCCER TO THE YOUTH OF THE COMMUNITY, MAINTAINS AND SPONSORS YOUTH LEAGUES, AND PROVIDES OPPORTUNITIES FOR HIGHLY MOTIVATED YOUTH ATHLETES TO PARTICIPATE IN AMATEUR SOCCER COMPETITION. 812965 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 1 1 1 0 0 1 0 0 1 0 0 0 NY X X WILLIAM STANTON 2013100540 PO BOX 72 MASSAPEQUA PARK NY 11762 X YURI FISHMAN PRESIDENT 4.00 X X 0 0 0 LAWRENCE RICCI SECRETARY 2.00 X X 0 0 0 WILLIAM STANTON TREASURER 10.00 X X 0 0 0 JOE D'AMICO TRAVEL TRUSTEE (U9+) THRU 2.00 X 0 0 0 ROBERT GIORDANO SERVICES TRUSTEE 2.50 X 0 0 0 JAMES MACLEOD OPERATIONS TRUSTEE 6.00 X 0 0 0 0 0 0 0 0 0 0 0 3496 2096 3496 REGISTRATION,TOURNAMEN 713990 809062 809062 809062 3651 3651 816209 809062 0 3651 7000 7000 15367 15367 2710 2710 9600 9600 5314 5314 700 700 373 373 1639 1639 TRAINER FEES 321878 321878 TOURNAMENTS 283251 283251 PROGRAM COORDINATORS AN 103742 103742 REGISTRATION FEES 62971 62971 32171 17683 14488 846716 812965 33751 0 184071 412311 718392 447018 70743 8121 49010 62622 2072 1077 953545 923028 10 10 0 X 951463 921951 2072 1077 953535 923028 953545 923028 -30507 0 X X 1 X 0 0 0 X 44910 34145 25200 31800 3496 139551 1370156 1000629 2010666 1827365 809062 7017878 1927 1538 0 3465 1415066 1034774 2037793 1860703 812558 7160894 0 0 0 7160894 2997 1967 1109 2143 3651 11867 2997 1967 1109 2143 3651 11867 1418063 1036741 2038902 1862846 816209 7172761 0.99830 0.99890 0.00170 0.00110 X PART III, SHORT YEAR EXPLANATION: THE CLUB CHANGED THEIR YEAR END TO JUNE 30TH. 70743 8121 62622 62622 X PART X, LINE 2: THE CLUB ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE CLUB HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS A TAX POSITION, HOWEVER THE CLUB HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE CLUB IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAX JURISDICTION. FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS. 1 SCHOLARSHIPS 7 7000 PART I, LINE 2: THE CLUB PROVIDES SCHOLARSHIPS TO COLLEGE BOUND APPLICANTS WHO ARE MEMBERS OF THE CLUB. CERTAIN CRITERIA INCLUDING THE SUBMISSION OF AN APPLICATION, A WRITTEN ESSAY DESCRIBING WHAT THE APPLICANT HAS LEARNED AS A MEMBER AND A RECOMMENDATION FROM A PROGRAM ADVISOR MUST BE MET. ALL APPLICATIONS ARE REVIEWED BY THE SCHOLARSHIP COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7A IN ORDER TO HAVE VOTING RIGHTS, A MEMBER MUST RESIDE IN MASSAPEQUA (ZIP CODE 11758 OR 11762) OR HAD PREVIOUSLY BEEN A MEMBER AND SUBSEQUENTLY MOVED OUTSIDE OF MASSAPEQUA; OR HAVE A CHILD PLAYING FOR THE CLUB; AND MUST BE PAID UP AT LEAST TWO MONTHS PRIOR TO A VOTE OR ELECTION. TO BE ELIGIBLE TO VOTE IN THE ANNUAL EXECUTIVE BOARD ELECTION, A VOTING MEMBER MUST BE AT LEAST 18 YEARS OLD AT THE TIME OF THE ELECTION AND HAVE ATTENDED A MINIMUM OF 2 CLUB MEETINGS DURING THE PERIOD FROM SEPTEMBER THROUGH JUNE. FORM 990, PART VI, SECTION A, LINE 7B ALL DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO MEMBER APPROVAL. BYLAWS MAY BE AMENDED AT ANY MONTHLY MEMBERSHIP AND/OR GENERAL MEETING BY A MAJORITY VOTE OF MEMBERS IN ATTENDANCE. ADOPTION OF THE AMENDMENT CAN BE MADE PROVIDING A QUORUM IS PRESENT AND THE MEMBERSHIP HAD RECEIVED A FORTY-FIVE (45) DAY WRITTEN NOTIFICATION PRIOR TO THE PROPOSAL BEING VOTED ON. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS REVIEWED BY THE EXECUTIVE BOARD PRIOR TO FILING. A COPY IS PROVIDED TO THE GOVERNING BODY VIA EMAIL. ONCE APPROVED BY THE GOVERNING BODY THE 990 IS THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 1: THE ORGANIZATION'S METHOD OF ACCOUNTING IS MODIFIED CASH. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEAR.