﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-04T15:52:26-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>390859910</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BAKER TILLY ADVISORY GROUP LP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>18500 VON KARMAN AVE 10TH FLOOR</AddressLine1Txt>
        <CityNm>IRVINE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92612</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>352523738</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN FRANCISCO ELITE ACADEMY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANF</BusinessNameControlTxt>
      <PhoneNum>4157221113</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4308 GEARY BLVD 302</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94118</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH DUGAN</PersonNm>
      <PersonTitleTxt>PRESIDENT/EXEC. DIRECTOR</PersonTitleTxt>
      <PhoneNum>4157221113</PhoneNum>
      <SignatureDt>2024-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN YACKER</PreparerPersonNm>
      <PTIN>P00401346</PTIN>
      <PhoneNum>9492222999</PhoneNum>
      <PreparationDt>2024-10-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>JOSEPH DUGAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>4308 GEARY BLVD 302</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94118</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1834030</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.SFELITEACADEMY.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2014</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FORM, MANAGE AND TRAIN BOYS AND GIRLS ELITE YOUTH SOCCER TEAMS AND PLAYERS IN THE U8-U19 AGE GROUPS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>52</TotalEmployeeCnt>
      <TotalVolunteersCnt>80</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>742965</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>19663</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1664717</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1789679</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>16022</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>653</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>31172</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>19305</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2454876</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1829300</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>473283</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>242399</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1192983</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1184265</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>3819</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>526259</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>599323</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2192525</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2025987</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>262351</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-196687</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1093542</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>897046</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>191</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1093542</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>896855</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO DEVELOP, PROMOTE AND ADMINISTER ELITE SOCCER TRAINING FOR SAN FRANCISCO YOUTH (BOYS AND GIRLS).</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>1820799</ExpenseAmt>
      <GrantAmt>242399</GrantAmt>
      <RevenueAmt>1789679</RevenueAmt>
      <Desc>SOCCER PROGRAM - PROVIDING THE HIGHEST LEVEL OF COMPETITION AND THE BEST DEVELOPMENTAL ENVIRONMENT FOR AMERICAN YOUTH SOCCER PLAYERS, AS WELL AS AN IDENTIFICATION PROGRAM FOR IDENTIFYING PLAYERS FOR US SOCCER YOUTH NATIONAL TEAMS.</Desc>
      <TotalProgramServiceExpensesAmt>1820799</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">0</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">1</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>14</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>52</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JOSEPH DUGAN</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>4157221113</PhoneNum>
        <USAddress>
          <AddressLine1Txt>4308 GEARY BLVD 302</AddressLine1Txt>
          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94118</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>A CLAY LEIGHTON</PersonNm>
        <TitleTxt>TREASURER/SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EDWIN SOTO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHILIP BRONSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH DUGAN</PersonNm>
        <TitleTxt>PRESIDENT/EXEC. DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>94177</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>3495</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>94177</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>3495</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>19663</AllOtherContributionsAmt>
      <TotalContributionsAmt>19663</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PLAYER FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1789679</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1789679</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1789679</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>653</TotalRevenueColumnAmt>
        <ExclusionAmt>653</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GamingGrossIncomeAmt>24035</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>4730</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>19305</TotalRevenueColumnAmt>
        <ExclusionAmt>19305</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1829300</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1789679</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>19958</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>242399</TotalAmt>
        <ProgramServicesAmt>242399</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>97672</TotalAmt>
        <ProgramServicesAmt>87905</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6837</ManagementAndGeneralAmt>
        <FundraisingAmt>2930</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>990464</TotalAmt>
        <ProgramServicesAmt>891420</ProgramServicesAmt>
        <ManagementAndGeneralAmt>99044</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>7204</TotalAmt>
        <ProgramServicesAmt>6484</ProgramServicesAmt>
        <ManagementAndGeneralAmt>720</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>88925</TotalAmt>
        <ProgramServicesAmt>80033</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8003</ManagementAndGeneralAmt>
        <FundraisingAmt>889</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>8300</TotalAmt>
        <ManagementAndGeneralAmt>8300</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>76537</TotalAmt>
        <ProgramServicesAmt>68155</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8382</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>68898</TotalAmt>
        <ProgramServicesAmt>34449</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34449</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>12122</TotalAmt>
        <ProgramServicesAmt>6061</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6061</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>46331</TotalAmt>
        <ProgramServicesAmt>41694</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4637</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>235129</TotalAmt>
        <ProgramServicesAmt>215156</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19973</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2980</TotalAmt>
        <ProgramServicesAmt>1490</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1490</ManagementAndGeneralAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>16794</TotalAmt>
        <ProgramServicesAmt>13321</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3473</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>LEAGUE ENTRY</Desc>
        <TotalAmt>51978</TotalAmt>
        <ProgramServicesAmt>51978</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PLAYER REGISTRATION</Desc>
        <TotalAmt>32419</TotalAmt>
        <ProgramServicesAmt>32419</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRAINERS &amp; OTHER</Desc>
        <TotalAmt>17974</TotalAmt>
        <ProgramServicesAmt>17974</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UNIFORMS AND EQUIPMENTS</Desc>
        <TotalAmt>15822</TotalAmt>
        <ProgramServicesAmt>15822</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>14039</TotalAmt>
        <ProgramServicesAmt>14039</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2025987</TotalAmt>
        <ProgramServicesAmt>1820799</ProgramServicesAmt>
        <ManagementAndGeneralAmt>201369</ManagementAndGeneralAmt>
        <FundraisingAmt>3819</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>537535</BOYAmt>
        <EOYAmt>288387</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>548007</BOYAmt>
        <EOYAmt>598660</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>8000</BOYAmt>
        <EOYAmt>9999</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1093542</BOYAmt>
        <EOYAmt>897046</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>191</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>191</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1093542</BOYAmt>
        <EOYAmt>896855</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1093542</BOYAmt>
        <EOYAmt>896855</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1093542</BOYAmt>
        <EOYAmt>897046</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-196687</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>176950</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>180261</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>353823</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>742965</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19663</CurrentTaxYearAmt>
        <TotalAmt>1473662</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1473553</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>928697</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1766224</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1664717</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1789679</CurrentTaxYearAmt>
        <TotalAmt>7622870</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1650503</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1108958</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2120047</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2407682</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1809342</CurrentTaxYearAmt>
        <TotalAmt>9096532</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>125000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>437000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>125000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>437000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>8659532</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>135</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16022</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>653</CurrentTaxYearAmt>
        <TotalAmt>16923</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>135</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16022</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>653</CurrentTaxYearAmt>
        <TotalAmt>16923</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus1YearAmt>31172</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19305</CurrentTaxYearAmt>
        <TotalAmt>50477</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>1650638</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1109017</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2120101</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2454876</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1829300</CurrentTaxYearAmt>
        <TotalAmt>9163932</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94500</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92550</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00180</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00190</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER LIABILITY</Desc>
        <Amt>191</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>191</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>24035</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>4200</CashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>530</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>24035</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>4200</CashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>530</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>4730</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>19305</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>CA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>0.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>JOSEPH DUGAN</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>4308 GEARY BLVD</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94118</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>JOSEPH DUGAN</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>OVERALL SUPERVISION AND MANAGEMENT RESPONSIBILITY FOR THE RAFFLE PROGRAM</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>1</CharitableDistributionRqrInd>
      <DistributedAmt>24035</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS - PLAYER FEE DISCOUNT</GrantTypeTxt>
        <RecipientCnt>169</RecipientCnt>
        <CashGrantAmt>242399</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>SFEA'S GRANTS ARE IN THE FORM OF SCHOLARSHIPS (FEE REDUCTION) FOR PARTICIPATION IN ITS SOCCER PROGRAMS. SFEA MANAGES ITS SOCCER PROGRAMS AND HENCE MONITORS THE USE OF GRANT FUNDS BY INDIVIDUAL RECIPIENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF SFEA CONSIST OF (1) REGISTERED PLAYERS AGE 18 OR OLDER AND (2) PARENTS AND GUARDIANS OF REGISTERED PLAYERS LESS THAN 18 YEARS OLD (ONE PARENT OR GUARDIAN PER PLAYER). MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY (THE BOARD) BUT LIMITED OTHER RIGHTS. NO MEMBER HAS THE RIGHT TO RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR EXCESS DUES OR A SHARE OF THE NET ASSETS AFTER DISSOLUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF SFEA CONSIST OF (1) REGISTERED PLAYERS AGE 18 OR OLDER AND (2) PARENTS AND GUARDIANS OF REGISTERED PLAYERS LESS THAN 18 YEARS OLD (ONE PARENT OR GUARDIAN PER PLAYER). MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY (THE BOARD).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS RECEIVE A COPY OF THE ORGANIZATION'S TAX RETURNS FROM THE TREASURER BEFORE THEY ARE FILED. ALL BOARD MEMBER QUESTIONS AND COMMENTS ARE REVIEWED AND ADDRESSED BY THE TREASURER IN ADVANCE OF FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S EXECUTIVE DIRECTOR WAS FIRST PAID EFFECTIVE AUGUST 1, 2019. THE INDEPENDENT MEMBERS OF THE BOARD NEGOTIATED, REVIEWED AND APPROVED THE CEO'S COMPENSATION IN JULY 2019.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>