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      <MissionDesc>The two primary objectives of Lower Merion Soccer Club are: To provide each and every child with a fun filled experience in a soccer environment. To develop children's soccer skills and knowledge of the game so that they can play at higher levels of play in future seasons.</MissionDesc>
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      <Desc>The Travel Team Program offers over 50 teams for our more talented and dedicated players ages 8-18. These teams compete against clubs from other areas of Southeastern Pennsylvania and beyond. Lower Merion Soccer Club fields up to four teams per age group so that more than just the top level players can have the opportunity to play against other clubs. Some Lower Merion Soccer Club teams have traveled to places such as Dallas, Florida, Phoenix and Sweden. In 2025, over 50 LMSC alumni will be playing at the college level. For families with financial needs Lower Merion Soccer Club provides assistance to travel team players by waving the registration fees. Annually at least 12 families receive this benefit from Lower Merion Soccer Club.</Desc>
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        <Desc>Programs include the Fall, Winter and Spring Intramural Program for children ages 4-14. There are about 1,600 players in this program. For the younger players, it is their first introduction to soccer, they are taught the skills of the game by our very experienced coaching staff, with the help of many parent volunteers and referees. Our referees range in age from 11-20 and provide the first opportunity for many youngsters to earn a paycheck and take on the responsibilities of having a part time job. Most of our referees are current or former players in LMSC. There are over 100 referees who work in the Fall Intramural Program. In addition to refereeing games, they help teach the 4 and 5 year old age groups the skills of the game. For families with financial needs Lower Merion Soccer Club provides assistance to intramural players by waving the registration fees. Annually at least 12 families receive this benefit from Lower Merion Soccer Club.</Desc>
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        <Desc>Lower Merion Soccer Club offers a wide variety of soccer training programs in the summer for intramural players and travel team players. The programs will all be run by our very experienced LMSC coaching staff. These are NOT recreational programs like our Fall Intramural Program and Spring Intramural Program. Rather, these are programs geared for our more enthusiastic and competitive players who wish to develop their skills to their highest possible levels. One of the primary goals of our Under 6 Training Program and our Under 7 Training Program is to develop our top players for the more competitive Travel Team Program.</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS WERE PROVIDED - GUIDANCE FOR BOARD REVIEW TABLE - DESIGNED BY PRACTITIONERS PUBLISHING COMPANY TO ASSIST WITH A REVIEW OF THE TAX RETURN (FORM 990). APPROVAL OF INFORMATIONAL FILINGS ARE ADDED TO BOARD MINUTES, PRIOR TO FILING TAX RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY TO ENSURE THAT EACH MEMBER CONFIRMS WITH COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. NO MEMBER IS ALLOWED TO VOTE ON AN ISSUE IN WHICH THAT MEMBER MAY HAVE A CONFLICT OF INTEREST. THE PRESIDENT DISTRIBUTES, ANNUALLY, TO THE BOARD A LISTING OF ALL VENDORS WITH THE ORGANIZATION HAS TRANSACTED BUSINESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INDEPENDENT BOARD MEMBERS MEET SEPARATLY TO DISCUSS THE PRESIDENT'S SALARY. THE SALARY IS COMPARATIVE TO CLUBS OF SIMILAR STATURE. THE PRESIDENT IS NOT PRESENT DURING SALARY DISCUSSIONS. THE BOARD OF DIRECTORS REVIEWS THE OFFICERS COMPENSATION AND SETS COMPENSATION BASED ON COMPARATIVE SALARIES FOR EQUIVALENT POSITIONS IN THE PHILADELPHIA AREA.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Biff Sturla, President of Lower Merion Soccer Club base salary for 2025 is $100,000 for club administation duties. The additional compensation is for Coaching a team, assistant coach for another team, and various training programs.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>LOWER MERION SOCCER CLUB POSTS APPLICATION FOR EXEMPT STATUS UNDER SECTION 501 (c) (3) AND FORM 990 FOR THE CURRENT AND TWO PREVIOUS YEARS ON THE WEBSITE. LOWER MERION SOCCER CLUB ALSO POSTS, BYLAWS AND MISSION STATEMENT. LOWER MERION SOCCER CLUB ALLOWS THE GENERAL PUBLIC TO SET AN APPOINTMENT TO SEE FINANCIAL RECORDS. LOWER MERION SOCCER CLUB DOES NOT MAKE THE CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE RETURN IS ALSO AVAILABLE ON GUIDESTAR.ORG</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Admin Pays Contracted: Column (A) - Total = $809; Column (B) - Program Services = $809; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Admin-F. Labor Cost Contractor: Column (A) - Total = $525; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $525; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank/ACH Charges: Column (A) - Total = $412; Column (B) - Program Services = $164; Column (C) - Management &amp; General = $248; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Banquets Entertainment Gala: Column (A) - Total = $1838; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1838; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Coaches Cost Contractor: Column (A) - Total = $74599; Column (B) - Program Services = $74599; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Coaches Pay-Contractor 1099 PY: Column (A) - Total = $4500; Column (B) - Program Services = $4500; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Coaching Course: Column (A) - Total = $4447; Column (B) - Program Services = $4447; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Computer Software Website: Column (A) - Total = $16351; Column (B) - Program Services = $1912; Column (C) - Management &amp; General = $14439; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals &amp; Entertainment: Column (A) - Total = $440; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $440; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Meetings Conventions Training: Column (A) - Total = $5384; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $5384; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>News Letter: Column (A) - Total = $1500; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1500; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Payroll Processing Fees: Column (A) - Total = $1836; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1836; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Postage: Column (A) - Total = $685; Column (B) - Program Services = $75; Column (C) - Management &amp; General = $610; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Director: Column (A) - Total = $29963; Column (B) - Program Services = $29963; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Ref Reimbursement-3rd Party: Column (A) - Total = $32837; Column (B) - Program Services = $32837; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Referees: Column (A) - Total = $33330; Column (B) - Program Services = $33330; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholarship: Column (A) - Total = $9519; Column (B) - Program Services = $9519; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Storage: Column (A) - Total = $4906; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $4906; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Taxes/CPA Service: Column (A) - Total = $11290; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $11290; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Team &amp; Player Registration: Column (A) - Total = $15683; Column (B) - Program Services = $15683; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone: Column (A) - Total = $5201; Column (B) - Program Services = $2675; Column (C) - Management &amp; General = $2526; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Trophies &amp; Awards: Column (A) - Total = $946; Column (B) - Program Services = $946; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Uniforms: Column (A) - Total = $19576; Column (B) - Program Services = $19576; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Union Ticket Costs: Column (A) - Total = $8023; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $8023; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Zone 1 Director: Column (A) - Total = $30417; Column (B) - Program Services = $30417; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Other = $4826</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>