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    <ReturnTs>2025-11-13T10:36:07-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>RUDD &amp; COMPANY PLLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>490 FIRST AMERICAN CIR</AddressLine1Txt>
        <CityNm>REXBURG</CityNm>
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      <BusinessName>
        <BusinessNameLine1Txt>SUGAR CITY SOCCER LEAGUE</BusinessNameLine1Txt>
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      <PhoneNum>2083563677</PhoneNum>
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      <PersonNm>GLENN DAYLEY</PersonNm>
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      <SignatureDt>2025-11-13</SignatureDt>
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      <PreparerPersonNm>JOSH BINGHAM</PreparerPersonNm>
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      <PhoneNum>2083563677</PhoneNum>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Tara Bingham</BusinessNameLine1Txt>
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        <PhoneNum>2087095232</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4613 N 3000 E</AddressLine1Txt>
          <CityNm>SUGAR CITY</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83448</ZIPCd>
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        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
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        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
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          <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>
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        <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>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOSH BINGHAM</PersonNm>
          <USAddress>
            <AddressLine1Txt>4613 N 3000 E</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Bryan Owens</PersonNm>
          <USAddress>
            <AddressLine1Txt>1030 S 7TH W</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAMIE BIRCH</PersonNm>
          <USAddress>
            <AddressLine1Txt>4520 N 3000 E</AddressLine1Txt>
            <CityNm>SUGAR CITY</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83448</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>YVONNE ANDERSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>339 SOUTH PINE AVE</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>
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      <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>37221</Expenses1Amt>
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        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>17768</TotalFMVOfUnusedAssetsAmt>
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        <ExcessDistributionCyovYr2Amt>18884</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>35503</ExcessDistributionCyovYr1Amt>
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        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>875</AppliedToCurrentYearAmt>
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        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
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        <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>BOARD STIPENDS</Desc>
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        <DisbursementsCharitablePrpsAmt>3200</DisbursementsCharitablePrpsAmt>
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        <Desc>CLUB LEAGUE FEES</Desc>
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        <DisbursementsCharitablePrpsAmt>13745</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>COACH APPRECIATION</Desc>
        <RevenueAndExpensesPerBooksAmt>160</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>160</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>COACH STIPENDS</Desc>
        <RevenueAndExpensesPerBooksAmt>3650</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3650</DisbursementsCharitablePrpsAmt>
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        <Desc>FIELD PAINTING</Desc>
        <RevenueAndExpensesPerBooksAmt>481</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>481</DisbursementsCharitablePrpsAmt>
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        <Desc>OTHER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>108</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>108</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>PORTA-POTTIES</Desc>
        <RevenueAndExpensesPerBooksAmt>628</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>628</DisbursementsCharitablePrpsAmt>
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        <Desc>REFEREES</Desc>
        <RevenueAndExpensesPerBooksAmt>3717</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3717</DisbursementsCharitablePrpsAmt>
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        <Desc>SCHOLARSHIPS</Desc>
        <RevenueAndExpensesPerBooksAmt>250</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>250</DisbursementsCharitablePrpsAmt>
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        <Desc>SOCCER EQUIPMENT AND SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>10389</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>10389</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SOFTWARE</Desc>
        <RevenueAndExpensesPerBooksAmt>1000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1000</DisbursementsCharitablePrpsAmt>
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        <Desc>FEES TO PLAY</Desc>
        <RevenueAndExpensesPerBooksAmt>34198</RevenueAndExpensesPerBooksAmt>
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