Nonprofit · EIN 46-4622937
EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED
Tax-exempt (reinstated) · ACTON, MA 01720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $46,422 | $42,561 | $3,861 | $43,511 | $0 | $43,511 |
| December 31, 2024 | 990-EZ | $50,799 | $71,288 | -$20,489 | $37,325 | $0 | $37,325 |
| December 31, 2023 | 990-EZ | $41,293 | $46,294 | -$5,001 | $57,814 | $0 | $57,814 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $459
- Membership dues
- $39,260
- Program service revenue
- $5,500
- Investment income
- $1,203
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $230
- Benefits paid to members
- $25,390
- Compensation of officers, directors and key employees
- $11,877
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $7,898
- Occupancy
- $3,730
- Printing, publications and postage
- $105
- Other expenses
- $5,208
- Program services (functional)
- $26,787
Balance sheet and other
- Total assets, start of year
- $37,325
- Total assets, end of year
- $43,511
- Total liabilities, end of year
- $0
- Net assets, end of year
- $43,511
- Cash, savings and investments
- $42,249
- Gross receipts
- $46,422
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Fred A Corey | EMSOA Rules Interpreter/Instructor | 3 | $5,383 |
| Michael Pelletier | Director of Referee Development - North | 2 | $3,494 |
| Frederick Rich | Treasurer | 2 | $1,500 |
| Matthew Schoener | Scretary | 1 | $1,500 |
| Doug Coutts | President | 1 | $0 |
| Richard Beaudoin | Director | 1 | $0 |
| Randolph Ellis | Director | 1 | $0 |
| Wayne Brown | Director | 1 | $0 |
| Denis Allen | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Fred A Corey | EMSOA Rules Interpreter/Instructor | 3 | $5,183 |
| Frederick Rich | Secretary/Treasurer | 5 | $3,000 |
| Michael Pelletier | Director of Referee Development - North | 3 | $2,959 |
| Doug Coutts | President | 2 | $0 |
| Richard Beaudoin | Director | 1 | $0 |
| Maynard Sangster | Director | 1 | $0 |
| Wayne Brown | Director | 2 | $0 |
| Chris Browne | Director of Referee Development - West | 1 | $0 |
| Larry Caldwell | Director of Referee Development - South | 1 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Fred A Corey | EMSOA Rules Interpreter/Instructor | 3 | $4,744 |
| Michael Pelletier | Director of Referee Development - North | 2 | $3,195 |
| Frederick Rich | Secretary/Treasurer | 5 | $2,300 |
| Wayne Brown | Director | 1 | $1,710 |
| James Livingston | Director of Referee Development - West | 1 | $677 |
| David Roth | President | 2 | $0 |
| Richard Beaudoin | Vice President | 1 | $0 |
| Keady Segel | Director | 1 | $0 |
| Maynard Sangster | Director | 1 | $0 |
| Larry Caldwell | Director of Referee Development - South | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 100 POWDERMILL RD BOX 240, ACTON, MA 01720-5932
- Mailing address (990-N for 2014)
- 100 POWDERMILL ROAD NO 240, ACTON MA 01720
- Principal officer (990-N for 2014)
- WAYNE BROWN, 100 POWDERMILL ROAD NO 240, ACTON MA 01720
- Signed the 990-EZ
- Frederick Rich, Secretary/Treasurer
- Phone
- (978) 793-2466
- Website
- WWW.EMSOA.ORG
Mission
To promote, develop and improve, in general, the game of soccer at the High School level. o collaborate with the Massachusetts Interscholastic Soccer Officials Association, other soccer associations, coaches, officials, etc. for the advancement of the game of high school soccer. To provide trained, capable officials to referee soccer matches at member schools of the Massachusetts Interscholastic Athletic Association.
Program accomplishments
- Training of 51 new referees and in-service training of 503 refereesExpenses $11,677
- Liability insurance for members when involved in referee activitiesExpenses $9,242
- Providing a web site for members to obtain assignments to gamesExpenses $5,868
- Award of jackets to members for outstanding service
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-4622937
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $43,511
- Income (IRS master file)
- $46,422
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- November 4, 2014
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $46,422 | $42,561 | $43,511 | IRS |
| 990-EZ | December 2024 | $50,799 | $71,288 | $37,325 | XML |
| 990-EZ | December 2023 | $41,293 | $46,294 | $57,814 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2014 Officer: WAYNE BROWN | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-4622937).
Questions about EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED
- What is the EIN of EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED?
- The employer identification number (EIN) of EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED is 46-4622937.
- Is EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED?
- The 990-N for 2014 names WAYNE BROWN.
- Who are the officers and directors of EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 4 received compensation from the organization, the highest $5,383 (Fred A Corey, EMSOA Rules Interpreter/Instructor).
- How much revenue does EASTERN MASSACHUSETTS SOCCER OFFICIALS ASSOCIATION INCORPORATED have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $46,422, expenses of $42,561 and total assets of $43,511 at year end.
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