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    <ReturnTs>2025-11-07T16:06:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475513916</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SUPERIOR TAX SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10666 LA MIRADA BLVD</AddressLine1Txt>
        <CityNm>Whittier</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90604</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>770457318</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MERCED AREA SPORTS OFFICIAL</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MARK N THOMPSON</InCareOfNm>
      <BusinessNameControlTxt>MERC</BusinessNameControlTxt>
      <PhoneNum>2097778208</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1933 SARATOGA CT</AddressLine1Txt>
        <CityNm>Merced</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95340</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>MARK N THOMPSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2097778208</PhoneNum>
      <SignatureDt>2025-11-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY E WILSON-THOMPSON</PreparerPersonNm>
      <PTIN>P00009942</PTIN>
      <PhoneNum>5629416100</PhoneNum>
      <PreparationDt>2025-11-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>165820</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>162606</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3214</MembershipDuesAmt>
      <TotalRevenueAmt>165820</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7092</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>155153</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>85</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2988</OtherExpensesTotalAmt>
      <TotalExpensesAmt>165318</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>502</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>8130</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8632</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1530</BOYAmt>
        <EOYAmt>65</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>6625</BOYAmt>
        <EOYAmt>9329</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>8155</BOYAmt>
        <EOYAmt>9394</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>25</BOYAmt>
        <EOYAmt>762</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>8130</BOYAmt>
        <EOYAmt>8632</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE SPORTS OFFICIATING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED SPORTS OFFICIALS FOR OVER 2950 GAMES FOR ELEMENTARY, JR HIGH, HIGH SCHOOL, AND CIVIC (YOUTH AND ADULT) RECREATION AND SPORTS PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>154853</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>154853</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-001">MARK N THOMPSON</PersonNm>
        <TitleTxt>PRESIDENT TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-002">ALEJANDRO CASTILLO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-003">CLINT WILLIAMS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-004">KIM ZAMARRIPA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-005">MARCUS BARAJAS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MARK N THOMPSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>1933 SARATOGA CT</AddressLine1Txt>
          <CityNm>Merced</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95340</ZIPCd>
        </USAddress>
        <PhoneNum>2097778208</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>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMEETINGS EXPENSE 290INSURANCE 393TREASURER EXPENSES 400SUPPLIES 837MISC EXPENSES 40RULE BOOKS 735TRAINING EXPENSES 170FILING FEES 123</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearACCOUNTS RECEIVABLE 6,625 9,329</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearACCOUNTS PAYABLE 25 762</ExplanationTxt>
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    </IRS990ScheduleO>
    <CompensationExplanation documentId="CompensationExplanation-001">
      <CompensationExplanationGrp>
        <PersonNm>MARK N THOMPSON</PersonNm>
        <ShortExplanationTxt>COMPENSATION FOR POSITION OF TREASURER 7092 COMPENSATION FOR POSITION OF UMPIRE 5876 COMPENSTAION FOR POSITION OF SCHEDULER 2309</ShortExplanationTxt>
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    </CompensationExplanation>
    <CompensationExplanation documentId="CompensationExplanation-002">
      <CompensationExplanationGrp>
        <PersonNm>ALEJANDRO CASTILLO</PersonNm>
        <ShortExplanationTxt>NO COMPENSATION FOR POSITION OF SECRETARY</ShortExplanationTxt>
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    </CompensationExplanation>
    <CompensationExplanation documentId="CompensationExplanation-003">
      <CompensationExplanationGrp>
        <PersonNm>CLINT WILLIAMS</PersonNm>
        <ShortExplanationTxt>COMPENSATION FOR POSITION OF UMPIRE 2885 NO COMPENSATION FOR POSITION OF VICE PRESIDENT</ShortExplanationTxt>
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    </CompensationExplanation>
    <CompensationExplanation documentId="CompensationExplanation-004">
      <CompensationExplanationGrp>
        <PersonNm>KIM ZAMARRIPA</PersonNm>
        <ShortExplanationTxt>COMPENSATION FOR POSISITON OF UMPIRE 235 NO COMPENSATION FOR POSITION OF DIRECTOR</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <CompensationExplanation documentId="CompensationExplanation-005">
      <CompensationExplanationGrp>
        <PersonNm>MARCUS BARAJAS</PersonNm>
        <ShortExplanationTxt>NO COMPENSATION FOR POSITION OF DIRECTOR</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
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