<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-04T19:50:02-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>223681345</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ABRAMS &amp; MCKEEVER CPA'S LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>92 UNION AVENUE</AddressLine1Txt>
        <CityNm>CRESSKILL</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>076262123</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>830741676</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CRESSKILL COUGARS UNITED SOCCER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CRES</BusinessNameControlTxt>
      <PhoneNum>2015887062</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 77</AddressLine1Txt>
        <CityNm>CRESSKILL</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07626</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NANCY CHIN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2017423702</PhoneNum>
      <SignatureDt>2023-04-03</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>NANCY</PersonFirstNm>
        <PersonLastNm>CHIN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL ABRAMS</PreparerPersonNm>
      <PTIN>P00140103</PTIN>
      <PhoneNum>2015679188</PhoneNum>
      <PreparationDt>2024-04-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://COUGARSUNITED.WORDPRESS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84802</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>84802</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>84802</TotalRevenueAmt>
      <OtherExpensesTotalAmt>66885</OtherExpensesTotalAmt>
      <TotalExpensesAmt>66885</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17917</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>110542</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>128459</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>110542</BOYAmt>
        <EOYAmt>128459</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>110542</BOYAmt>
        <EOYAmt>128459</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>110542</BOYAmt>
        <EOYAmt>128459</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO FOSTER THE DEVELOPMENT OF CAMARADERIE, FELLOWSHIP AND SKILLS RELATED TO SOCCER.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO FOSTER THE DEVELOPMENT OF CAMARADERIE, FELLOWSHIP AND SKILLS RELATED TO SOCCER.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66885</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO FOSTER THE DEVELOPMENT OF CAMARADERIE, FELLOWSHIP AND SKILLS RELATED TO SOCCER.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>66885</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY CHIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID SPELBRINK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAD BARRS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GERRI CRISTANTIELLO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <BooksInCareOfDetail>
        <PersonNm>NANCY CHIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>58 WESTERVELT PLACE</AddressLine1Txt>
          <CityNm>CRESSKILL</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07626</ZIPCd>
        </USAddress>
        <PhoneNum>2015887062</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2450</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3229</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23691</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>31370</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>107653</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>127443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58051</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112104</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84802</CurrentTaxYearAmt>
        <TotalAmt>490053</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>109653</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>129893</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61280</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135795</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84802</CurrentTaxYearAmt>
        <TotalAmt>521423</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>521423</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>109653</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>129893</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61280</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135795</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84802</CurrentTaxYearAmt>
        <TotalAmt>521423</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES APPAREL 1,672 CLUB OUTING 865 CLUB PARTY 1,711 DONATIONS 400 EQUIPMENT 197 FIELD USE FEES 8,850 FINES 735 LEAGUE FEES 6,690 MEETINGS 845 OFFICE 761 PULIC RELATIONS 3,638 REFEREE FEES 17,675 STORAGE ROOM RENTAL 1,200 TRAINING 20,469 INSURANCE 1,177 TOTAL 66,885</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FOSTER THE DEVELOPMENT OF CAMARADERIE, FELLOWSHIP AND SKILLS RELATED TO SOCCER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FOSTER THE DEVELOPMENT OF CAMARADERIE, FELLOWSHIP AND SKILLS RELATED TO SOCCER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
