2025-03-31T12:10:23-05:00 2023-12-31 952302617 SINGERLEWAK LLP 160 W SANTA CLARA ST STE 600 SAN JOSE CA 95113 990 2023-01-01 202482194 LOS GATOS UNITED SOCCER CLUB LOSG 4084214343 15466 LOS GATOS BLVD MB 168 109 LOS GATOS CA 95032 JEFFREY WILHELM TREASURER 8776554875 2025-03-18 1 0 JEROME BELLOTTI P00846805 4082943924 2025-03-18 2023 2025-03-06 01:10:19Z X JEFFREY WILHELM 4181 MYSTIC CT SAN JOSE CA 95124 4015754 0 X WWW.LOSGATOSUNITED.ORG X 1986 CA THE LEAGUE PROVIDES A HIGH QUALITY YOUTH SOCCER PROGRAM THAT EMPHASIZES THE DEVELOPMENT OF SOCCER SKILLS, PROMOTES SELF ESTEEM, ENCOURAGES GOOD SPORTSMANSHIP, AND FOCUSES ON LEARNING AND ENJOYING THE GAME OF SOCCER. 7 4 3 100 0 0 16507 35386 3913607 3978928 261 1440 0 0 3930375 4015754 0 0 0 0 325218 815182 0 0 0 3520716 3136956 3845934 3952138 84441 63616 1295021 1783551 691903 1212718 603118 570833 THE LEAGUE PROVIDES A HIGH QUALITY YOUTH SOCCER PROGRAM THAT EMPHASIZES THE DEVELOPMENT OF SOCCER SKILLS, PROMOTES SELF ESTEEM, ENCOURAGES GOOD SPORTSMANSHIP, AND FOCUSES ON LEARNING AND ENJOYING THE GAME OF SOCCER. 0 0 3737030 3978928 YOUTH SOCCER PROGRAMS: EDUCATE YOUTH AND DEVELOP SOCCER SKILLS. FUNDED BY REGISTRATION FEES, CLUB FEES, AND SPONSOR DONATIONS. SERVES APPROXIMATELY 4,182 YOUTHS, AGES 5-18. 3737030 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 95 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 CA X JEFFREY WILHELM 4086565465 4181 MYSTIC CT SAN JOSE CA 95124 ANDREW FERGUSON DIRECTOR/PRESIDENT 5.00 X X 0 0 0 DENNIS CAIN DIRECTOR/VP 5.00 X X 0 0 0 JEFF WILHELM DIRECTOR/TREASURER 5.00 X X 0 0 0 SHAI SILBERMAN DIRECTOR/SECRETARY 1.00 X X 0 0 0 WILLIAM BRANDON THOMPSON TECHNICAL & EXECUTIVE DIRE 40.00 X X 288542 0 0 SHAWN BLAKEMAN SPORTING DIRECTOR 40.00 X X 238728 0 0 KEVIN PIERPOINT AT LARGE 5.00 X 0 0 0 PHILIP B GIBSON COACH AND PROGRAM DIRECTOR 40.00 X 207119 0 0 734389 0 0 3 0 1 0 THOMAS J MURDICK 3345 SKYWARD PL SAN JOSE CA 95136 COACH AND PROGRAM DIRECTOR 137460 RICHARD W MORIN PO BOX 1154 LOS GATOS CA 95030 COACH AND PROGRAM DIRECTOR 110400 JOEL T FUMIA 14780 GOLF LINKS DRIVE LOS GATOS CA 95032 COACH AND PROGRAM DIRECTOR 108083 IAN M LANE 3002 MAGLIOCCO DRIVE APT 4 SAN JOSE CA 95128 COACH AND PROGRAM DIRECTOR 106602 4 X 35386 35386 REGISTRATION FEES 711210 3978928 3978928 3978928 1440 1440 4015754 3978928 0 1440 X 734389 620315 114074 26106 26106 54687 46484 8203 1913 1913 57157 57157 2043140 2043140 110173 110173 5140 5140 59360 51094 8266 8333 8333 2144 2144 FIELD EXPENSES 324777 324777 LEAGUE FEES 278436 278436 REFEREE EXPENSES 158353 158353 COACHING & TRAINING 44298 44298 43732 33854 9878 3952138 3737030 215108 0 233286 400939 1061735 1113175 236425 33012 1295021 1783551 162962 449358 899856 242545 149900 691903 1212718 X 0 0 0 0 603118 570833 603118 570833 1295021 1783551 X 63616 -95901 X 0 1 X 0 0 X 2285370 1311782 3106201 3930375 4014314 14648042 2285370 1311782 3106201 3930375 4014314 14648042 0 0 0 14648042 239 76 48 1440 1803 239 76 48 1440 1803 2285609 1311858 3106249 3930375 4015754 14649845 0.99990 0.99990 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 SBA LOAN 149900 149900 X 4015754 0 4015754 0 4015754 3952138 0 3952138 0 3952138 PART X, LINE 2: THE ORGANIZATION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE ("IRC") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE IRC AND FROM STATE INCOME TAXES UNDER CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN PROVIDED. ALTHOUGH THE ORGANIZATION IS RECOGNIZED AS TAX EXEMPT, IT IS STILL LIABLE FOR TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME (UBI). THE ORGANIZATION DOES NOT BELIEVE IT HAS UBI THAT SHOULD BE REPORTED FOR TAX PURPOSES. THE ORGANIZATION APPLIES THE PROVISIONS SET FORTH IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION TOPIC 740 TO ACCOUNT FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL FILING POSITIONS TAKEN BY THE FOUNDATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION; THEREFORE, NO LIABILITY FOR UNRECOGNIZED INCOME TAX BENEFITS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2023. THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) COULD BE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE FOUNDATION'S STATE RETURNS COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. 0 0 0 0 0 0 0 0 0 WILLIAM BRANDON THOMPSON TECHNICAL & EXECUTIVE DIRE 288542 0 0 0 0 0 0 0 0 0 288542 0 0 0 SHAWN BLAKEMAN SPORTING DIRECTOR 238728 0 0 0 0 0 0 0 0 0 238728 0 0 0 PHILIP B GIBSON COACH AND PROGRAM DIRECTOR 207119 0 0 0 0 0 0 0 0 0 207119 0 0 0 ELLEN PIERPOINT SPOUSE OF A BOARD MEMBER 48710 COMPENSATION FOR ADMISISTRATIVE SUPPORT 0 FORM 990, PART VI, SECTION B, LINE 11B EXPLANATION: A COPY OF FORM 990 IS NOT PROVIDED TO THE BOARD FOR ITS REVIEW PRIOR TO ITS FILING BUT THE FORM 990 IS PROVIDED TO THE BOARD FOR ITS REVIEW AT THE BOARD MEETING FOLLOWING ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD, AT A MINIMUM, ANNUALLY AND WHEN POTENTIAL BUSINESS RELATIONSHIPS OR TRANSACTIONS APPEAR TO VIOLATE THE POLICY. FORM 990, PART VI, SECTION C, LINE 18 EXPLANATION: YEAR-END SUMMARY FINANCIAL STATEMENTS ARE POSTED ON LOS GATOS UNITED SOCCER LEAGUE'S ("LGUSL") WEBSITE. AT THE ANNUAL GENERAL MEMEBERSHIP MEETING HELD IN JANUARY, THE BOARD ANNOUNCES TO ALL MEMBERS THAT THEY ARE ENCOURAGED TO ATTEND AND ASK QUESTIONS REGARDING ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICIES AND FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION C, LINE 19 EXPLANATION: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE EITHER POSTED ON LGUSL'S WEBSITE OR ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 1, BOX B - AMENDED RETURN EXPLANATION THE TAXPAYER IS AMENDING THE ORIGINALLY FILED 2023 FEDERAL FORMS 990 AND CALIFORNIA FORMS 199. IN ORDER TO REPORT FINAL BALANCE SHEET AND STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSES PER AUDITED FINANCIAL STATEMENTS THAT WERE COMPLETED IN JANUARY 2025. THE OVERALL NET INCREASED TO NET ASSETS OF $6,459.THE FOLLOWING SCHEDULES AND LINE ITEMS CHANGED: PAGE 1, PART I, LINES 9, 17 AND 19 PAGE 2, PART III, LINE 4A PAGE 9, PART VIII, LINE 2A PAGE 10, PART IX, LINE 5, 10, 11B AND 11C, 13, 16, 20, 24 AND LINE 25 PAGE 11, PART X, LINES 1, 4, 19 AND LINE 31 PAGE 12, PART XI, LINES 1, 2 AND LINE 9 SCHEDULE A, PAGE 3, PART III, LINE 1E SCHEDULE D, PAGE 4, PART XI, LINE 1 AND PART XII LINE 1 FORM 990, PART IX, LINE 11G INDEPENDENT CONTRACTOR: PROGRAM SERVICE EXPENSES 2,043,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,043,140. FORM 990, PART XI, LINE 9: CHANGE FROM CASH BASIS TO ACCRUAL BASIS PER AUDITED FS ACCOUNTS RECEIVABLE 41,006. ACCOUNTS PAYABLE -64,651. ACCRUED EXPENSES -72,256.