﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-31T14:11:11-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>330749869</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BJs TAX PREPARATION SERVICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 134</AddressLine1Txt>
        <CityNm>PATTON</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92369</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>920821344</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ARENA FC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>AREN</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1721 W 11TH STREET</AddressLine1Txt>
        <CityNm>UPLAND</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91786</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PETER HUMER</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>6465919918</PhoneNum>
      <SignatureDt>2025-10-20</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRENDA J RAY</PreparerPersonNm>
      <PTIN>P00673141</PTIN>
      <PhoneNum>9092618369</PhoneNum>
      <PreparationDt>2025-10-20</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="24020071" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>46000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>46000</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>46000</TotalRevenueAmt>
      <OtherExpensesTotalAmt>103500</OtherExpensesTotalAmt>
      <TotalExpensesAmt>103500</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-57500</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>23979</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-33521</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>23979</BOYAmt>
        <EOYAmt>23979</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>46000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>23979</BOYAmt>
        <EOYAmt>69979</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>103500</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>23979</BOYAmt>
        <EOYAmt>-33521</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH SOCCER PROGRAM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>103500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>103500</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER HUMER</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>PETER HUMER</PersonNm>
        <USAddress>
          <AddressLine1Txt>1721 W 11TH STREET</AddressLine1Txt>
          <CityNm>UPLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91786</ZIPCd>
        </USAddress>
        <PhoneNum>6465919918</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="1" softwareId="24020071">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>182335</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46000</CurrentTaxYearAmt>
        <TotalAmt>228335</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>182335</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46000</CurrentTaxYearAmt>
        <TotalAmt>228335</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>228335</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>182335</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46000</CurrentTaxYearAmt>
        <TotalAmt>228335</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="3" softwareId="24020071">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ, PART 1, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES: SKILLS COACH $3600; GOALKEEPER COACH $1500; FIELD RENTAL $9000; CSL HOME FIELD RENTAL (FAIRPLEX) $10,000 GALAXY NIGHT PLAYER TICKETS $2500;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ, PART 1, LINE 16 CONTD</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES: TOP OF THE C.L.A.S.S. $1500; CLUB NIGHT $3000; CSL APP $4900 ANNUAL SOFIVE RENTALS $50,000; INSURANCE/BANKING EGA $5000 PLAY METRICS FEES $2500;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ, PART 1, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES DIRECTOR EXPENDITURE MISC FEES $10,000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>