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    <ReturnTs>2025-11-10T21:29:59-07:00</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-08-01</TaxPeriodBeginDt>
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      <EIN>546152198</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PHILLIPS ATHLETIC ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHIL</BusinessNameControlTxt>
      <PhoneNum>7578516600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6 Hunter Trace</AddressLine1Txt>
        <CityNm>Hampton</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23669</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Lloyd Cato</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7578516153</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://paasoccer.wordpress.com/</WebsiteAddressTxt>
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      <GrossReceiptsAmt>49821</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>42449</MembershipDuesAmt>
      <InvestmentIncomeAmt>7372</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <TotalRevenueAmt>49821</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>27620</OtherExpensesTotalAmt>
      <TotalExpensesAmt>40918</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8903</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>191176</NetAssetsOrFundBalancesBOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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      <PrimaryExemptPurposeTxt>To provide coached/referred team play in soccer for some 500 players each season (ages 5 - 16 years) with Spring and Fall seasons. Over 90 adult volunteers participate as coaches and provide other league support.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Fall 2024 and Spring 2025 soccer seasons were held. Some 500 players are participated in each season. Ten coached and referred games were played by each team. Emphasis is on learning how soccer is played with weekly practice sessions. Learned skills are reenforced through the games. We emphasize team play, sportsmanship, and enjoying the sport.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>27620</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kathy Cato</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lloyd Cato</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mark Taylor</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dee Williams</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Foley</PersonNm>
        <TitleTxt>At Large</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
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        <PersonNm>Lloyd Cato</PersonNm>
        <USAddress>
          <AddressLine1Txt>6 Hunter Trace</AddressLine1Txt>
          <CityNm>Hampton</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23669</ZIPCd>
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        <PhoneNum>7578516153</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
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      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990-RZ, Part1, Line 16 - Other expenses include a team jersey and socks for each player and team jersey for each coach. Team equipment is provided for each team. Each player receives a team photo and participation trophy. Insurance required by the city of Hampton is also provided. All expenses to operate Phillips Athletic Association are covered.</ExplanationTxt>
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