2026-03-13T12:24:34-07:00 2023-12-31 853831474 Oliver Brown CPA LLC 775 US Route 1 Unit 3 York ME 03909 990EZ 2023-01-01 010454228 York Soccer Club YORK 6033802548 PO Box 726 York ME 03909 Bret Caldwell President 6033802548 2026-02-19 true true Oliver H Brown CPA P01663749 2076069333 2026-03-13 X 2023 2025-03-06 01:10:19Z X www.yorksoccerclub.com X X 64143 X 12400 51743 0 0 0 0 0 0 0 0 0 64143 3000 1990 3075 52804 60869 3274 20760 24034 X 20760 4584 0 19450 20760 24034 20760 24034 To promote the development of life-long soccer players, coaches, and officials through training, and recreational and competitive play. A youth soccer club for children ages 4-14 offering qualitysoccer programs and training to York families. 3000 49936 49936 Chris Hultman President 5.00 0 0 0 Nic Tokas Vice President 5.00 0 0 0 Amy Smith Treasurer 5.00 0 0 0 Melissa Burlingame Secretary 5.00 0 0 0 Matt Schmid Director 1.00 0 0 0 Scott Morrison Director 1.00 0 0 0 Jessica Thayer Director 1.00 0 0 0 Chris Weeks Director 1.00 0 0 0 Ellyn Feerick Director 1.00 0 0 0 Meg Martinson Director 1.00 0 0 0 Sarah Drappi Director 1.00 0 0 0 false false false false false false false 0 0 true false Bret Caldwell 39 Cider Hill Road York ME 03909 6033802548 false false false false false false false false false false false NONE NONE true X 0 0 34450 12554 12400 59404 57407 9415 51743 118565 0 0 91857 21969 64143 177969 0 0 0 177969 177969 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Amy Smith Officer Misappropriation of club funds for personal use true 4863 0 Part I, Line 1 In late 2025, it came to the board of directors attention that its former treasurer had used the Clubs funds for personal purposes. The misappropriation of funds was discovered when new incoming board members asked the treasurer about the Clubs spending history. Upon discovery, the board hired an independent certified public accountant to perform a investigation into the misuse of funds. They also reported the theft to the local police and engaged an attorney to help the Club seek reimbursement from the former treasurer. The independent CPAs report found that the misappropriation of funds spanned several years starting in 2023 and continuing into 2025. The Clubs treasurer was responsible for handling and reporting its finances to the board and made efforts to conceal her theft. She also was responsible for handling the Clubs annual 990 filings and told the board that the 2023 and 2024 990s had been filed, when they had not. No other board member had any knowledge of the misuse of funds until it was discovered in 2025. The Club has since recovered $48,282 from the former treasurer, which was the full amount of the stolen funds for the 3 year period. To address the weaknesses in internal controls that allowed the theft to occur, the board has implemented the following controls: Part I, Line 1 Opened a new bank account with access by 3 current board members Part I, Line 1 All checks for payment need 2 or 3 of the authorized users signatures Part I, Line 1 All monthly bank statements will be provided and reviewed by the entire board Part I, Line 1 The new Board president and treasurer will provide a monthly financial review to the entire board Part I, Line 1 All purchases and reimbursement require board approval via text or email Part I, Line 1 Annual 990 filing will be prepared by recently engaged certified public accountant and reviewed by board before filing. Form 990EZ, Part I, Line 10 Scholarships; Scholarships; : , , , ; , 3000. Form 990EZ, Part I, Line 16 Merchandise 1207. Form 990EZ, Part I, Line 16 Uniforms/equipment 20446. Form 990EZ, Part I, Line 16 Dues and subscriptions 2015. Form 990EZ, Part I, Line 16 Annual report filing 100. Form 990EZ, Part I, Line 16 Bank fees 24. Form 990EZ, Part I, Line 16 Registrar fee 3000. Form 990EZ, Part I, Line 16 Referee fee 340. Form 990EZ, Part I, Line 16 League membership 11799. Form 990EZ, Part I, Line 16 Insurance 4109. Form 990EZ, Part I, Line 16 Coaches appreciation night 1074. Form 990EZ, Part I, Line 16 Officals & Seacoast United 1290. Form 990EZ, Part I, Line 16 Harvest Cub payments 7400. Form 990EZ, Part II, Line 24 Excess benefit transactions receivable 0. 19450.