﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-31T13:57:08-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>471959446</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MERSKIN &amp; MERSKIN TAX AND ACCOUNTING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>300 S RATH AVE STE 201</AddressLine1Txt>
        <CityNm>LUDINGTON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>494311923</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382727686</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LUDINGTON RECREATIONAL SOCCER BOARD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LUDI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 455</AddressLine1Txt>
        <CityNm>LUDINGTON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49431</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELIZABETH MOTYKA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2025-01-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER M HATCH</PreparerPersonNm>
      <PTIN>P00803351</PTIN>
      <PhoneNum>2318456251</PhoneNum>
      <PreparationDt>2025-01-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>130289</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>837</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>129452</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>130289</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8534</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>31619</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>293</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>86264</OtherExpensesTotalAmt>
      <TotalExpensesAmt>126710</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3579</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>250463</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-1942</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>252100</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>86690</BOYAmt>
        <EOYAmt>90269</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>147587</BOYAmt>
        <EOYAmt>147587</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>16186</BOYAmt>
        <EOYAmt>14244</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>250463</BOYAmt>
        <EOYAmt>252100</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>250463</BOYAmt>
        <EOYAmt>252100</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>118681</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>118681</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM JOHNSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDRIA BEAUSHAW</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH MOTYKA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ELIZABETH MOTYKA</PersonNm>
        <USAddress>
          <AddressLine1Txt>321 N WILLIAM</AddressLine1Txt>
          <CityNm>LUDINGTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49431</ZIPCd>
        </USAddress>
        <PhoneNum>2318459178</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>197</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6432</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1957</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>654</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>837</CurrentTaxYearAmt>
        <TotalAmt>10077</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>72103</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78350</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117213</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112963</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129452</CurrentTaxYearAmt>
        <TotalAmt>510081</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>72300</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84782</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>119170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113617</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130289</CurrentTaxYearAmt>
        <TotalAmt>520158</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>520158</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>72300</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84782</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>119170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113617</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130289</CurrentTaxYearAmt>
        <TotalAmt>520158</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 22 143 1,822 LEAGUE FEES 12,533 CORPORATE FILING FEES 20 UNIFORM EXPENSE 24,254 REFEREE FEES 20,645 OPERATING SUPPLIES 9,762 COACHING CLINICS 578 OTHER 405 TOURNAMENTS 15,730 REFUNDS 350 TOTAL 86,264</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -1,942</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 450 450 124,479 124,479 LESS ACCUMULATED DEPRECIATION 108,743 110,685 TOTAL 16,186 14,244</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>