2024-06-17T09:47:06-05:00 2023-07-31 540737372 PBMARES LLP 3957 WESTERRE PARKWAY SUITE 220 RICHMOND VA 23233 990 2022-08-01 820924897 BOYS ELITE CLUBS NATIONAL LEAGUE INC BOYS 8047500135 9830 MAYLAND DRIVE J HENRICO VA 23233 CHRISTIAN LAVERS PRESIDENT 8047500135 2024-06-14 1 CHRISTIAN LAVERS XXX-XX-XXXX 0 EDWARD T YODER CPA P00239134 8043230022 2024-06-14 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTIAN LAVERS 9830 MAYLAND DRIVE J HENRICO VA 23233 5480306 0 X WWW.ECNLBOYS.COM X 2016 WI THE ECNL WAS FOUNDED TO ELEVATE THE STANDARDS AND EXPERIENCE IN YOUTH SOCCER BY IMPROVING PLAYER DEVELOPMENT, COACHING, PLAYER IDENTIFICATION, CLUB ORGANIZATION AND DEVELOPMENT, AND OTHER AREAS IMPACTING THE SPORT AND DEVELOPMENT OF MALE PLAYERS. THE LEAGUE CONSISTS OF TOP CLUBS ACROSS THE UNITED STATES COMPETING IN LOCAL, REGIONAL AND NATIONAL COMPETITION. THE LEAGUE AND ITS PROGRAMS INCREASE THE OPPORTUNITIES FOR TOP PLAYERS TO COMPETE AGAINST EACH OTHER, ENCOURAGES BETTER AND MORE FREQUENT TRAINING, AND INCREASE THE OPPORTUNITIES FOR PLAYERS TO BE IDENTIFIED FOR COLLEGIATE SOCCER AND US SOCCER YOUTH NATIONAL TEAMS. 14 10 24 0 0 0 1178938 1051553 2764878 4401211 0 23812 0 3730 3943816 5480306 0 0 0 0 667653 1084931 0 0 32500 3253604 4148384 3921257 5233315 22559 246991 401685 1833495 275204 558227 126481 1275268 TO "RAISE THE GAME" BY ELEVATING STANDARDS AND EXPERIENCE IN ALL ASPECTS OF YOUTH SOCCER. 0 0 4585757 4404941 THE ECNL BOYS IS A COMPETITION AND DEVELOPMENT PLATFORM CONSISTING OF HUNDREDS OF TOP CLUBS ACROSS THE COUNTRY IN MULTIPLE TIERS OF COMPETITION. ECNL BOYS PROGRAMMING IMPROVES PLAYER DEVELOPMENT AND COACHING, INCREASES THE OPPORTUNITY FOR TOP PLAYERS TO COMPETE WITH AND AGAINST EACH OTHER, ENCOURAGES BETTER AND MORE FREQUENT TRAINING OPPORTUNITIES TO IMPROVE DEVELOPMENT, PROVIDES MORE AND BETTER OPPORTUNITIES TO BE IDENTIFIED BY U.S. SOCCER FOR INCLUSION IN NATIONAL TEAM PROGRAMS, AND INCREASES COLLEGIATE EXPOSURE AND OPPORTUNITY FOR TOP PLAYERS. 4585757 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 66 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 10 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X DAVID ALEXANDER 8047500135 9830 MAYLAND DRIVE J HENRICO VA 23233 CHRISTIAN LAVERS PRESIDENT 30.00 X X 110833 0 2858 DOUGLAS BRACKEN VICE PRESIDENT 30.00 X X 95000 0 1700 JAY HOWELL SECRETARY AND TREASURER 3.00 X X 20000 0 0 MARK HOWARD STARTING 922 DIRECTOR 1.00 X 0 0 0 DARREN WARHAM THROUGH 922 DIRECTOR 1.00 X 0 0 0 RUAIRI MCGUINNESS DIRECTOR 1.00 X 0 0 0 SEAN BUBB DIRECTOR 1.00 X 0 0 0 SCOTT SIEVERING DIRECTOR 1.00 X 0 0 0 MARK YUELL STARTING 1122 DIRECTOR 1.00 X 0 0 0 CARSON PORTER DIRECTOR 1.00 X 0 0 0 GARTH POLLONAIS DIRECTOR 1.00 X 0 0 0 ALBERTIN MONTOYA DIRECTOR 1.00 X 0 0 0 SETH SPIDAHL DIRECTOR 1.00 X 0 0 0 JASON MORAN DIRECTOR 1.00 X 0 0 0 TEDDY CHRONOPOLOUS DIRECTOR 1.00 X 0 0 0 RYAN KRUSE DIRECTOR 1.00 X 0 0 0 JASON KUTNEY COMMISSIONER 40.00 X 128333 0 2200 JEN WINNAGLE THROUGH 323 CHIEF OPERATIONS OFFICER 40.00 X 50000 0 0 404166 0 6758 2 0 0 0 OFFICIALS MANAGEMENT GROUP 2129 FM 2920 STE 190-163 SPRING TX 77388 REFEREE AND GAME OFFICIAL SERVICES 728778 1 1051553 728392 1051553 EVENT INCOME 711300 2474175 2474175 MEMBERSHIP INCOME 711300 1096900 1096900 COMMISSIONS 711300 830136 830136 4401211 23812 23812 3730 0 3730 3730 5480306 4404941 0 23812 X 390106 184422 205684 590554 417488 173066 6422 3917 2505 21479 13102 8377 76370 46586 29784 28073 13756 14317 7332 3593 3739 1517623 1486488 31135 20259 4600 15659 22730 11510 11220 177321 86887 90434 9242 4529 4713 43764 21444 22320 718 352 366 7975 7975 3409 1670 1739 EVENT MANAGEMENT 1882496 1882496 INTERNAL LEAGUE DEVELOP 342536 342536 NATIONAL SELECTION GAME 51633 51633 ILD-SPONSORSHIP SERVICE 32500 32500 773 773 5233315 4585757 615058 32500 376912 380693 1014001 97519 47261 16915 24203 30346 570 310936 401685 1833495 56869 288146 218335 270081 275204 558227 X 126481 1275268 126481 1275268 401685 1833495 X 246991 917096 -15300 X X 1 X 0 0 0 X 300000 28451 1178938 323161 1830550 943370 1132695 1121827 2764878 4401211 10363981 943370 1432695 1150278 3943816 4724372 12194531 0 0 0 12194531 943370 1432695 1150278 3943816 4724372 12194531 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47261 16915 30346 30346 SECURITY DEPOSITS 801 ERC RECEIVABLE 234306 INVENTORY 75829 310936 ECNL GIRLS LOAN 171888 PERFORMANCE BOND DEPOSIT 15000 ACCRUED PAYROLL 83193 270081 X 5480306 0 5480306 0 5480306 5248615 15300 15300 5233315 0 5233315 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JULY 31, 2023. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT JULY 31, 2023. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED TO INTEREST AND PENALTIES, IF ANY, IN OTHER INTEREST EXPENSE. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT 15,300. X PUMA GEAR AND GAME EQUIPMENT 13321 587452 RETAIL VALUE X NIKE GEAR AND GAME EQUIPMENT 1740 140940 WHOLESALE VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DOUGLAS BRACKEN HAS A BUSINESS RELATIONSHIP WITH SCOTT SIEVERING, A MEMBER OF THE ECNL BOYS BOARD WHO IS ALSO A DIRECTOR AT OHIO ELITE. FORM 990, PART VI, SECTION A, LINE 2 DOUG BRACKEN HAS A BUSINESS RELATIONSHIP WITH TIM LESIAK, A PART OWNER OF OHIO ELITE WHO IS ALSO A PART OWNER OF THE GREAT RIVER LEAGUE, A LICENSED LEAGUE OF ECNL. FORM 990, PART VI, SECTION A, LINE 2 CHRISTIAN LAVERS IS EXECUTIVE DIRECTOR OF PIONEER SPORTS & ENTERTAINMENT, AN ENTITY THAT OWNS, INVESTS IN, OR OPERATES A NUMBER OF BUSINESSES RELATED TO OR USED BY THE ECNL, INCLUDING SOCCER CLUBS, FACILITIES, AND COLLATERAL BUSINESS SERVICES. FORM 990, PART VI, SECTION A, LINE 2 CHRISTIAN LAVERS IS EXECUTIVE VICE PRESIDENT, STRATEGY OF US CLUB SOCCER, THE SANCTIONING BODY OF ECNL GIRLS AND ECNL BOYS. FORM 990, PART VI, SECTION A, LINE 2 DOUG BRACKEN IS PART OWNER OF OHIO ELITE, A CLUB IN ECNL GIRLS AND ECNL BOYS FORM 990, PART VI, SECTION A, LINE 2 JAY HOWELL IS CHAIRPERSON OF THE BOARD OF DIRECTORS FOR THE VIRGINIA PREMIER SOCCER LEAGUE, A LICENSED LEAGUE OF ECNL BOYS. FORM 990, PART VI, SECTION A, LINE 2 JAY HOWELL IS THE EXECUTIVE DIRECTOR OF RICHMOND STRIKERS WHOSE FACILITIES ARE LEASED FOR A VARIETY OF ECNL EVENTS. FORM 990, PART VI, SECTION A, LINE 2 RALPH RICHARDS IS A COACH WITH FC PRIDE, A CLUB IN ECNL BOYS. FORM 990, PART VI, SECTION A, LINE 2 JASON KUTNEY IS A COACH OF PITTSBURGH RIVERHOUNDS, A CLUB IN ECNL BOYS. FORM 990, PART VI, SECTION A, LINE 2 RUAIRI MCGUINNESS IS THE NATIONAL SELECTION PROGRAM DIRECTOR OF THE ECNL GIRLS AND IS AN EMPLOYEE OF EAST MEADOW, A CLUB WHO PARTICIPATES IN ECNL GIRLS AND ECNL BOYS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS MADE UP OF MEMBER CLUBS. THE MEMBER CLUBS ELECT THE BOARD OF DIRECTORS THROUGH AN ONLINE PROCESS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS HAVE THE RIGHT TO ELECT THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTING STAFF PROVIDE INFORMATION FOR PREPARING THE FORM 990 TO A PUBLIC ACCOUNTING FIRM. AFTER THE TAX RETURN IS PREPARED, IT IS REVIEWED BY THE PRESIDENT, VICE PRESIDENT, AND ACCOUNTING STAFF WITH REPRESENTATIVE(S) FROM THE PUBLIC ACCOUNTING FIRM. AFTER THIS REVIEW, THE PRESIDENT SIGNS THE RETURN AND IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A NEW CONFLICT OF INTEREST POLICY IS SIGNED ANNUALLY BY THE BOARD MEMBERS CITING ANY POTENTIAL INTEREST THAT MAY CAUSE CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G REFEREE EVENT FEES: PROGRAM SERVICE EXPENSES 1,046,850. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,046,850. EVENT MEDIA & MARKETING SERVICES: PROGRAM SERVICE EXPENSES 116,819. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,819. OTHER OPERATING CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 21,520. MANAGEMENT AND GENERAL EXPENSES 22,398. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,918. EVENT OPS CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 287,634. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 287,634. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 13,665. MANAGEMENT AND GENERAL EXPENSES 8,737. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,402. FORM 990, PART XI, LINE 9: BAD DEBT -15,300. FORM 990, PART XII, LINE 1: THE ORGANIZATION CHANGED FROM THE CASH BASIS ACCOUNTING METHOD TO THE ACCRUAL BASED ACCOUNTING METHOD AS OF 08/01/2022. PAGE 12, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENTS TO UNRESTRICTED NET ASSETS CONSIST OF VARIOUS ADJUSTMENTS TO CHANGE FROM CASH BASIS ACCOUNTING TO ACCRUAL BASIS ACCOUNTING METHOD AS OF 08/01/2022. THE LARGEST PORTION OF THE ADJUSTMENTS CONSISTS OF: 1) RECOGNITION OF COMMISSIONS EARNED IN PRIOR YEARS BUT NOT YET RECEIVED IN THE AMOUNT OF $621,000 2) RECOGNITION OF THE EMPLOYER RETENTION CREDIT RECEIVABLE IN THE AMOUNT OF $234,000; 2) IN-KIND DONATIONS OF $48,000; AND 3) BAD-DEBT WRITE-OFFS IN THE AMOUNT OF $12,500.