﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-29T19:12:08-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>393994436</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BAY STATE TAX &amp; ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 6032</AddressLine1Txt>
        <CityNm>PLYMOUTH</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02362</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>203345284</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCKLAND YOUTH SOCCER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCK</BusinessNameControlTxt>
      <PhoneNum>7813518244</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 200</AddressLine1Txt>
        <CityNm>ROCKLAND</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02370</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HEATHER PRATT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7813518244</PhoneNum>
      <SignatureDt>2026-03-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ISAAC D AUSTIN</PreparerPersonNm>
      <PTIN>P03190995</PTIN>
      <PhoneNum>2077138182</PhoneNum>
      <PreparationDt>2026-03-29</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://WWW.ROCKLANDYOUTHSOCCER.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>97625</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5020</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>90580</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>2025</OtherRevenueTotalAmt>
      <TotalRevenueAmt>97625</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>3000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4290</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13518</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>236</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>58349</OtherExpensesTotalAmt>
      <TotalExpensesAmt>79393</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>18232</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33054</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>51286</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>32443</BOYAmt>
        <EOYAmt>25936</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>611</BOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>25350</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>33054</BOYAmt>
        <EOYAmt>51286</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33054</BOYAmt>
        <EOYAmt>51286</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATIONS PRIMARY PURPOSE IS TO PROVIDE ACCESSIBLE RECREATIONAL AND COMPETITIVE YOUTH SOCCER PROGRAMS THAT PROMOTE SKILL DEVELOPMENT, TEAMWORK, SPORTSMANSHIP, AND HEALTHY LIFESTYLES. THE ORGANIZATION ALSO MAINTAINS AND MANAGES THE COMMUNITY ATHLETIC FIELDS, INCLUDING ALL REPAIRS AND ONGOING MAINTENANCE, TO ENSURE SAFE AND HIGH-QUALITY FACILITIES FOR YOUTH AND COMMUNITY USE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PROVIDES ACCESSIBLE RECREATIONAL AND COMPETITIVE YOUTH SOCCER PROGRAMS THAT PROMOTE SKILL DEVELOPMENT, TEAMWORK, SPORTSMANSHIP, AND HEALTHY LIFESTYLES. THE ORGANIZATION ALSO MAINTAINS AND MANAGES THE COMMUNITY ATHLETIC FIELDS, INCLUDING ALL REPAIRS AND ONGOING MAINTENANCE, TO ENSURE SAFE AND HIGH-QUALITY FACILITIES FOR YOUTH AND COMMUNITY USE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>76393</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION SUPPORTED THE BROADER COMMUNITY THROUGH CHARITABLE INITIATIVES, INCLUDING SCHOLARSHIPS FOR GRADUATING STUDENTS AND DONATIONS TO LOCAL CHARITABLE ORGANIZATIONS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>79393</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDUARDO DAROSA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG WALO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER PRATT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA QUINN</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AIMEE BOWMAN</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISHABBI LARKINS</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENN MCDONALD</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN FITZPATRICK</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN DITULLIO</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL MULLEN</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN BURKE</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA PALMER</PersonNm>
        <TitleTxt>OTHER OFFICE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BAY STATE TAX &amp; ADVISORY LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 6032</AddressLine1Txt>
          <CityNm>PLYMOUTH</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02362</ZIPCd>
        </USAddress>
        <PhoneNum>2077138182</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>59124</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>86950</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69685</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5020</CurrentTaxYearAmt>
        <TotalAmt>221279</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>551</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1372</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9303</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85386</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90580</CurrentTaxYearAmt>
        <TotalAmt>187192</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>59675</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>88322</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85886</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95600</CurrentTaxYearAmt>
        <TotalAmt>408471</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>408471</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus1YearAmt>987</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1025</CurrentTaxYearAmt>
        <TotalAmt>2012</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>59675</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>88322</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86873</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>96625</CurrentTaxYearAmt>
        <TotalAmt>410483</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99510</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99730</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION AWARDS SCHOLARSHIPS TO GRADUATING SENIORS WHO HAVE PARTICIPATED IN THE YOUTH SPORTS PROGRAMS IT SUPPORTS. SCHOLARSHIPS ARE INTENDED TO ASSIST STUDENTS WITH POST-SECONDARY EDUCATION EXPENSES. DURING THE YEAR, THE ORGANIZATION AWARDED A TOTAL OF 3,000 IN SCHOLARSHIPS, WHICH ARE REPORTED ON LINE 10.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>VENDOR REBATES 2,025 TOTAL 2,025</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; MARKETING 330 DUES &amp; SUBSCRIPTIONS 1,319 LEAGUE &amp; TOURNAMENT FEES 34,687 TEAM ENTERTAINMENT 1,281 TEAM MEALS 1,721 SUPPLIES &amp; EQUIPMENT 8,533 TAXES &amp; PENALTIES 163 UNIFORMS &amp; GEAR 6,871 SOFTWARE 1,614 PETTY CASH ADJUSTMENT 789 NON-INVESTMENT DEPRECIATION 1,041 TOTAL 58,349</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>TINY MOBILE ROBOT 0 25,780 LESS ACCUMULATED DEPRECIATION 0 430 TOTAL 0 25,350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS PRIMARY PURPOSE IS TO PROVIDE ACCESSIBLE RECREATIONAL AND COMPETITIVE YOUTH SOCCER PROGRAMS THAT PROMOTE SKILL DEVELOPMENT, TEAMWORK, SPORTSMANSHIP, AND HEALTHY LIFESTYLES. THE ORGANIZATION ALSO MAINTAINS AND MANAGES THE COMMUNITY ATHLETIC FIELDS, INCLUDING ALL REPAIRS AND ONGOING MAINTENANCE, TO ENSURE SAFE AND HIGH-QUALITY FACILITIES FOR YOUTH AND COMMUNITY USE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDES ACCESSIBLE RECREATIONAL AND COMPETITIVE YOUTH SOCCER PROGRAMS THAT PROMOTE SKILL DEVELOPMENT, TEAMWORK, SPORTSMANSHIP, AND HEALTHY LIFESTYLES. THE ORGANIZATION ALSO MAINTAINS AND MANAGES THE COMMUNITY ATHLETIC FIELDS, INCLUDING ALL REPAIRS AND ONGOING MAINTENANCE, TO ENSURE SAFE AND HIGH-QUALITY FACILITIES FOR YOUTH AND COMMUNITY USE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>