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    <ReturnTs>2024-12-09T20:33:45-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-07-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-08-01</TaxPeriodBeginDt>
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      <EIN>546152198</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PHILLIPS ATHLETIC ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHIL</BusinessNameControlTxt>
      <PhoneNum>7578516600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6 Hunter Trace</AddressLine1Txt>
        <CityNm>Hampton</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23669</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Lloyd Cato</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7578516153</PhoneNum>
      <SignatureDt>2024-12-05</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>43713</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
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      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>43547</MembershipDuesAmt>
      <InvestmentIncomeAmt>166</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
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      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
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      <TotalRevenueAmt>43713</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10677</FeesAndOtherPymtToIndCntrctAmt>
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      <PrintingPublicationsPostageAmt>90</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>25899</OtherExpensesTotalAmt>
      <TotalExpensesAmt>36666</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7047</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>183419</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>190466</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>190466</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>190466</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>183419</BOYAmt>
        <EOYAmt>190466</EOYAmt>
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      <PrimaryExemptPurposeTxt>To provide coached/referred team play in soccer for over 500 players each season (ages 5 - 16 years) with Spring and Fall seasons. Over 90 adult volunteers participate as coaches and provide other league support.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Fall 2021 and Spring 2022 were held. Over 500 players are participated in each season. Ten coached and refereed games were played by each team. Emphasis is one learning how soccer is played with weekly practice sessions. Learned skills are re-enforced through the games. We emphasize team play, sportsmanship, enjoying the sport.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>36666</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>36666</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kathy Cato</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lloyd Cato</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mark Taylor</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dee Williams</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Foley</PersonNm>
        <TitleTxt>At Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Heath</PersonNm>
        <TitleTxt>At Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
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        <PersonNm>Lloyd Cato</PersonNm>
        <USAddress>
          <AddressLine1Txt>6 Hunter Trace</AddressLine1Txt>
          <CityNm>Hampton</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23669</ZIPCd>
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        <PhoneNum>7578516153</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
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      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Header, Line B</FormAndLineReferenceDesc>
        <ExplanationTxt>This return is being amended to reflect an amendment in the 2020 tax year return (being mailed), and a correction to the income and expenses for 2021. Details are provided further in this return.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other expenses include a team jersey and socks for each player and team jersey for each coach,. Team equipment is provide for each team, each player receives a team photo and participation trophy. Insurance required by the city of Hampton is also provided. All expenses to operate Phillips Athletic Association are covered.</ExplanationTxt>
      </SupplementalInformationDetail>
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    <ReasonableCauseExplanation documentId="R000003" softwareId="21013178" softwareVersionNum="v1.00">
      <ExplanationTxt>Filing correction. There are two corrections. First, the net assets of fund balances at the beginning of the year is changed to reflect an amendment to the 2020 filing, which is submitted by mail. The second correction is to the total revenue and total expenses for 2021. This change is because of revenue and expenses that were applied to the wrong fiscal year. This error was found in a recent audit.</ExplanationTxt>
    </ReasonableCauseExplanation>
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