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    <ReturnTs>2024-11-11T12:44:59-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820467399</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RUDD &amp; COMPANY PLLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>490 FIRST AMERICAN CIR</AddressLine1Txt>
        <CityNm>REXBURG</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83440</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270250195</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUGAR CITY SOCCER LEAGUE</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>SUGA</BusinessNameControlTxt>
      <PhoneNum>2083563677</PhoneNum>
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        <AddressLine1Txt>490 FIRST AMERICAN CIRCLE</AddressLine1Txt>
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        <ZIPCd>83440</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>GLENN DAYLEY</PersonNm>
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      <SignatureDt>2024-11-11</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSH BINGHAM</PreparerPersonNm>
      <PTIN>P00665731</PTIN>
      <PhoneNum>2083563677</PhoneNum>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
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        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Tara Bingham</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2087095232</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4613 N 3000 E</AddressLine1Txt>
          <CityNm>SUGAR CITY</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83448</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GLENN DAYLEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>745 NORTH 7TH EAST</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Tara Bingham</PersonNm>
          <USAddress>
            <AddressLine1Txt>4613 N 3000 E</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOSH BINGHAM</PersonNm>
          <USAddress>
            <AddressLine1Txt>4613 N 3000 E</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JANE CALL</PersonNm>
          <USAddress>
            <AddressLine1Txt>100 MAIN STREET</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEPHANIE BIRCH</PersonNm>
          <USAddress>
            <AddressLine1Txt>4520 N 3000 E</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TIESHA DANIELS</PersonNm>
          <USAddress>
            <AddressLine1Txt>100 MAIN</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>expenses incurred to provide the youth in and around Sugar City, idaho opportunities to learn and play soccer. Expenses are listed on Part I and include items sugh as equipment, referees, tournament fees, coach appreciation, and other. Several hundred youth participate each year.</Description1Txt>
        <Expenses1Amt>36212</Expenses1Amt>
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        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>15673</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>15673</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>15673</AdjustedTotalFMVOfUnusedAstAmt>
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        <NetVlNoncharitableAssetsAmt>15438</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>772</MinimumInvestmentReturnAmt>
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        <MinimumInvestmentReturnAmt>772</MinimumInvestmentReturnAmt>
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        <DistributableAsAdjustedAmt>772</DistributableAsAdjustedAmt>
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        <QualifyingDistributionsAmt>36275</QualifyingDistributionsAmt>
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        <ExcessDistributionCyovYr3Amt>15513</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>24271</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>18884</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>58668</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>36275</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>772</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>35503</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>94171</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>94171</ExcessDistriCyovToNextYrAmt>
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        <ExcessFromYear1Amt>18884</ExcessFromYear1Amt>
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      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
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          <Desc>FEES TO PLAY</Desc>
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        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <ShortExplanationTxt>THE ONLY ASSETS OF THE SUGAR CITY SOCCER LEAGUE ARE NON-INTEREST BEARING CASH BANK ACCOUNTS. THIS CASH IS USED 100% FOR THE PURPOSES OF RUNNING THE EXPENSES OF THE LEAGUE.</ShortExplanationTxt>
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        <Desc>ADMINISTRATIVE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>225</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>225</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>AWARDS</Desc>
        <RevenueAndExpensesPerBooksAmt>169</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>169</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>CLUB LEAGUE FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>3697</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3697</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COACH APPRECIATION</Desc>
        <RevenueAndExpensesPerBooksAmt>200</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>FIELD USE RENT</Desc>
        <RevenueAndExpensesPerBooksAmt>1207</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1207</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>3875</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3875</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>PORTA-POTTIES</Desc>
        <RevenueAndExpensesPerBooksAmt>576</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>576</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>REFEREES</Desc>
        <RevenueAndExpensesPerBooksAmt>3804</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3804</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SCHOLARSHIPS</Desc>
        <RevenueAndExpensesPerBooksAmt>500</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>500</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SOCCER EQUIPMENT AND SUPPLEIS</Desc>
        <RevenueAndExpensesPerBooksAmt>11645</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>11645</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SOFTWARE</Desc>
        <RevenueAndExpensesPerBooksAmt>1167</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1167</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TOURNAMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>9210</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>9210</DisbursementsCharitablePrpsAmt>
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    </OtherExpensesSchedule>
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      <OtherIncomeDetail>
        <Desc>FEES TO PLAY</Desc>
        <RevenueAndExpensesPerBooksAmt>43925</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>