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        <ExplanationTxt>THE CLUB AWARDS FINANCIAL ASSISTANCE TO INDIVIDUALS TO PAY CLUB RELATED TEAM EXPENSES BASED ON MERIT AND FINANCIAL NEED. SUCH AWARDS ARE OVERSEEN BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE REPORTING PERIOD PORTLAND CITY UNITED (PCU) PROVIDED PLAYING OPPORTUNITIES FOR OVER 975 PLAYERS IN THE U11-U19 AGE GROUPS. OUR YOUTH DEVELOPMENT PROGRAM GREW FROM 203 PLAYERS IN THE FALL TO 256 PLAYERS IN THE SPRING. PCU FIELDED 86 U11-U19 TEAMS AND 27 U8-U10 TEAMS. PORTLAND CITY UNITED'S 2008 GIRLS QUALIFIED FOR THE NATIONAL CHAMPIONSHIP IN JULY 2024 IN ORLANDO, FLORIDA. PCU 2010 GIRLS ADVANCED TO THE STATE CUP CHAMPIONSHIP GAME. THE 2005 BOYS WON THE PRESIDENTS CUP SATE CHAMPIONSHIPS AND HAVE ADVANCED TO THE PRESIDENTS CUP REGIONAL CHAMPIONSHIPS IN SALT LAKE CITY IN JUNE. THE 2008 BOYS HAVE ALSO QUALIFIED. PCU FINISHED CONSTRUCTION ON A NEW FIELD AT PORTLAND CHRISTIAN HIGH SCHOOL IN 2024, AS WELL AS FINISHED CONSTRUCTION ON THREE FUTSAL COURTS WITH LIGHTS AND TURF. PCU HAS SIGNED A LONG- TERM AGREEMENT WITH PORTLAND CHRISTIAN AND ALSO HAS AN MOU TO DEVELOP ANOTHER 210,000 SQUARE FEET OF FIELD SPACE ON THE HIGH SCHOOL CAMPUS. PCU CONTINUES TO HAVE A STRONG PARTNERSHIP WITH ST. MARYS ACADEMY. WE BOTH USE BUCKMAN FIELD AS OUR HOME FOR ALL TRAINING AND HOME GAMES. PCU HAS BUCKMAN FIELD UNDER CONTRACT FOR THE USEFUL LIFE OF THE CURRENT TURF FOR THE USE OF THE FIELD AND THE BUCKMAN FIELDHOUSE THAT HOUSES OUR ADMINISTRATIVE OFFICES. PCU HAD OVER 50 VOLUNTEERS HELP SUPPORT THE CLUB VISION THIS PAST YEAR. PCU HAS CREATED A MENTORSHIP PROGRAM THAT ALLOWS HIGH SCHOOL AGE STUDENTS TO APPLY TO COACH IN OUR YDP PROGRAM AS ASSISTANT COACHES. THESE POSITIONS ARE PAID AND HELP FILL A NEED FOR COACHES. THIS PROGRAM IS ALSO CREATING THE NEXT GENERATION OF COACHES FOR COMPETITIVE SOCCER AT PCU. PCU RAN 6 CAMPS THROUGHOUT THE YEAR. PCU ALSO RAN THREE TOURNAMENTS, 4V4, PCU SUMMER CLASSIC, AND THE PCU ROSE CITY CLASSIC ALONG WITH OUR WINTER 7V7 WHICH ALL WERE WELL ATTENDED. THE LLC "SPORTS FIELD MANAGEMENT" MANAGES THE TWO FIELDS AT BUCKMAN FIELD AND THE FIELD AT PORTLAND CHRISTIAN, ALONG WITH THE THREE FUTSAL COURTS. AS OF JANUARY 1, 2024, PCU IS NO LONGER MANAGING DELTA PARK FOR THE CITY OF PORTLAND PARKS AND RECREATION. WE WILL CONTINUE MANAGING BUCKMAN FIELD FOR THE PARKS DEPARTMENT. THE LLC DELTA DEVELOPMENT, HAS BEEN DORMANT SINCE THE CLOSING OF THE EASTMORELAND SPORTS CLUB IN APRIL 2020.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE CLUB PRESIDENT AND THE CHIEF EXECUTIVE OFFICER (HEAD COACH).</ExplanationTxt>
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        <ExplanationTxt>SEE BELOW.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN KEY PERSONNEL ARE HIRED, A SELECTION COMMITEE IS ESTABLISHED. THE COMMITTEE RESEARCHES THE SALARY RANGES OF PERSONS HOLDING LIKE POSITIONS IN THE INDUSTRY AND OFFER INITIAL COMPENSATION WITHIN THAT FRAMEWORK. SUBSEQUENT SALARY INCREASES ARE GIVEN BASED ON MARKET CONDITIONS AND MERIT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT, AT THIS TIME, MAKE ITS GOVERNING DOCUMENTS AND POLICIES AVAILABLE TO THE PUBLIC, OTHER THAN AS DISCLOSED IN ITS FORM 990 AND SCHEDULES.</ExplanationTxt>
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