﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-17T02:54:53-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>991195041</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HIGGINBOTHAM-BALDEON ENROLLED AGENTS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3790 N HIGHWAY 1</AddressLine1Txt>
        <CityNm>COCOA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32926</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593590389</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PORT ST JOHN SOCCER CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PORT</BusinessNameControlTxt>
      <PhoneNum>3213681136</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 237233</AddressLine1Txt>
        <CityNm>COCOA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32923</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>IAN KAPPES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3213681136</PhoneNum>
      <SignatureDt>2025-06-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PEDRO L BALDEON</PreparerPersonNm>
      <PTIN>P01825114</PTIN>
      <PhoneNum>3216325726</PhoneNum>
      <PreparationDt>2025-06-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="990EZ" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.psjsoccer.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>118049</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10115</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>106749</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>1183</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>1183</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>2</OtherRevenueTotalAmt>
      <TotalRevenueAmt>118049</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12588</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>12366</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>109</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>99363</OtherExpensesTotalAmt>
      <TotalExpensesAmt>124426</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6377</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>80408</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>28</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>74059</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57375</BOYAmt>
        <EOYAmt>52066</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>50</BOYAmt>
        <EOYAmt>50</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>22983</BOYAmt>
        <EOYAmt>21943</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>80408</BOYAmt>
        <EOYAmt>74059</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>80408</BOYAmt>
        <EOYAmt>74059</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>YOUTH SOCCER</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION ENABLES CHILDREN OF BREVARED COUNTY THE OPPORTUNITY TO PLAY SOCCER IN A RECREATIONAL AND COMPETITIVE LEVEL. TEACH CHILDREN VALUES OF ETHICAL CONDUCT SPORTMANSHIP.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>81261</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>81261</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICK MILON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>015.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IAN KAPPES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>020.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN LEWIS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DIMITRIOS MITSAKOS</PersonNm>
        <USAddress>
          <AddressLine1Txt>4950 FALCON BLVD</AddressLine1Txt>
          <CityNm>COCOA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32926</ZIPCd>
        </USAddress>
        <PhoneNum>3219613738</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="990A" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>10000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2786</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3676</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5429</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10115</CurrentTaxYearAmt>
        <TotalAmt>32006</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>47997</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105249</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>99195</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101784</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107932</CurrentTaxYearAmt>
        <TotalAmt>462157</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>57997</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108035</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102871</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>107213</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>118047</CurrentTaxYearAmt>
        <TotalAmt>494163</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>494163</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>5</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>2</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>5</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>57999</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108036</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102871</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>107213</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>118049</CurrentTaxYearAmt>
        <TotalAmt>494168</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Interest 2</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings 672</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment rental and maintenance 116</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 4,290</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 27</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising 1,290</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues and subscriptions 11,637</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Licenses 70</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Tournament fees 15,402</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Training 41,812</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Uniforms 24,047</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior period adjustments 28</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Concessions and Savings Beginning of year 22,983, End of year 21,943</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>