Civic Intelligence

Major League Soccer Players Union

EIN 20-0898908 • 501(c)5 • Bethesda, MD

Profile

The purpose of the players union is to improve economic and other playing conditions of the players and to maintain amicable relationships between players, coaches, managers and owners in major league soccer (mls); to promote good public relations in the best interests of the soccer profession; to negotiate, execute and administer collective bargaining agreements with mls respecting conditions of employment governing players, except that players shall retain the right, personally, to negotiate individual annual salaries; to handle the disputes and grievances arising by virtue of agreements and representation, including arbitration and litigation in federal, state or local courts, administrative agencies, or the league office; to provide information and assistance to members and engage in activities to advance and safeguard their welfare; to develop such projects and enterprises that will bring further benefits to members as individuals or the union as an entity.

7700 Old Georgetown Road 700Bethesda, MD 20814

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.47x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

1.97x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Net Margin

90th percentile

38%

Higher net margin than 90% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$590,251

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Asset Growth

33rd percentile

4.4%

Faster asset growth than 33% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

8.3%

Faster revenue growth than 57% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$36,242,101

Up $1,515,142 (+4.4%) from 2023

Liabilities

Down

$16,994,003

Down $1,766,935 (-9.4%) from 2023

Net Assets

Up

$19,248,098

Up $3,282,077 (+21%) from 2023

Revenue

Up

$8,628,985

Up $659,281 (+8.3%) from 2023

Expenses

Up

$5,346,908

Up $671,803 (+14%) from 2023

Net Income

Down

$3,282,077

Down $12,522 (-0.4%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $2,247,360Liabilities 2011: $7,156Net Assets 2011: $2,240,2042011Assets 2012: $3,343,607Liabilities 2012: $9,040Net Assets 2012: $3,334,5672012Assets 2013: $4,704,104Liabilities 2013: $174,795Net Assets 2013: $4,529,3092013Assets 2014: $5,936,374Liabilities 2014: $596,328Net Assets 2014: $5,340,0462014Assets 2015: $6,613,262Liabilities 2015: $148,958Net Assets 2015: $6,464,3042015Assets 2016: $7,931,659Liabilities 2016: $165,985Net Assets 2016: $7,765,6742016Assets 2017: $9,543,997Liabilities 2017: $427,905Net Assets 2017: $9,116,0922017Assets 2018: $10,540,220Liabilities 2018: $448,954Net Assets 2018: $10,091,2662018Assets 2019: $12,997,036Liabilities 2019: $385,910Net Assets 2019: $12,611,1262019Assets 2020: $8,198,656Liabilities 2020: $410,709Net Assets 2020: $7,787,9472020Assets 2021: $30,619,645Liabilities 2021: $20,178,811Net Assets 2021: $10,440,8342021Assets 2022: $32,295,416Liabilities 2022: $19,623,994Net Assets 2022: $12,671,4222022Assets 2023: $34,726,959Liabilities 2023: $18,760,938Net Assets 2023: $15,966,0212023Assets 2024: $36,242,101Liabilities 2024: $16,994,003Net Assets 2024: $19,248,0982024

Highlighted filing

2024

Assets$36,242,101
Liabilities$16,994,003
Net Assets$19,248,098

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $1,596,564Expenses 2011: $964,099Net Income 2011: $632,4652011Revenue 2012: $2,134,401Expenses 2012: $1,040,038Net Income 2012: $1,094,3632012Revenue 2013: $2,416,191Expenses 2013: $1,221,449Net Income 2013: $1,194,7422013Revenue 2014: $2,354,141Expenses 2014: $1,543,404Net Income 2014: $810,7372014Revenue 2015: $2,853,732Expenses 2015: $1,729,474Net Income 2015: $1,124,2582015Revenue 2016: $2,960,613Expenses 2016: $1,659,243Net Income 2016: $1,301,3702016Revenue 2017: $3,418,703Expenses 2017: $2,068,285Net Income 2017: $1,350,4182017Revenue 2018: $3,799,801Expenses 2018: $2,824,627Net Income 2018: $975,1742018Revenue 2019: $5,774,749Expenses 2019: $3,254,889Net Income 2019: $2,519,8602019Revenue 2020: $3,700,810Expenses 2020: $8,523,989Net Income 2020: -$4,823,1792020Revenue 2021: $5,440,366Expenses 2021: $2,787,479Net Income 2021: $2,652,8872021Revenue 2022: $6,287,120Expenses 2022: $4,056,532Net Income 2022: $2,230,5882022Revenue 2023: $7,969,704Expenses 2023: $4,675,105Net Income 2023: $3,294,5992023Revenue 2024: $8,628,985Expenses 2024: $5,346,908Net Income 2024: $3,282,0772024

Highlighted filing

2024

Revenue$8,628,985
Expenses$5,346,908
Net Income$3,282,077

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.2$17.0$19.2$8.63$5.35$3.28
2023Summary only. Only limited summary data is available for this year.$34.7$18.8$16.0$7.97$4.68$3.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.3$19.6$12.7$6.29$4.06$2.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.6$20.2$10.4$5.44$2.79$2.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$0.41$7.79$3.70$8.52$4.82
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$0.39$12.6$5.77$3.25$2.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$0.45$10.1$3.80$2.82$0.98
2017Summary only. Only limited summary data is available for this year.$9.54$0.43$9.12$3.42$2.07$1.35
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$0.17$7.77$2.96$1.66$1.30
2015Detailed filing. Detailed filing data is available for this year.$6.61$0.15$6.46$2.85$1.73$1.12
2014Detailed filing. Detailed filing data is available for this year.$5.94$0.60$5.34$2.35$1.54$0.81
2013Summary only. Only limited summary data is available for this year.$4.70$0.17$4.53$2.42$1.22$1.19
2012Summary only. Only limited summary data is available for this year.$3.34$0.01$3.33$2.13$1.04$1.09
2011Summary only. Only limited summary data is available for this year.$2.25$0.01$2.24$1.60$0.96$0.63
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$6,287,120
Mission and Program Overview

Mission

The purpose of the players association is to improve economic and other playing conditions of the players and to maintain amicable relationships between players, coaches, managers and owners in major league soccer (mls); to promote good public relations in the best interests of the soccer profession; to negotiate, execute and administer collective bargaining agreements with mls respecting conditions of employment governing players, except that players shall retain the right, personally, to negotiate individual annual salaries; to handle the disputes and grievances arising by virtue of agreements and representation, including arbitration and litigation in federal, state or local courts, administrative agencies, or the league office; to provide information and assistance to members and engage in activities to advance and safeguard their welfare; to develop such projects and enterprises that will bring further benefits to members as individuals or the association as an entity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,448,663$17,934,250▲ $1,485,587
Accounts Receivable$982,177$2,142,325▲ $1,160,148
Cash and Non-Interest-Bearing Accounts$1,563,942$365,671▼ $1,198,271
Land, Buildings, and Equipment, Net$196,042$118,570▼ $77,472
Other Notes and Loans Receivable, Net$40,512$26,323▼ $14,189
Prepaid Expenses and Deferred Charges$42,565$18,750▼ $23,815
Total Assets$30,619,645$32,295,416▲ $1,675,771
Other Assets Total$11,345,744$11,689,527▲ $343,783
Liabilities
Deferred Revenue$19,157,637$18,149,340▼ $1,008,297
Other Liabilities$895,158$1,332,141▲ $436,983
Accounts Payable and Accrued Expenses$126,016$142,513▲ $16,497
Total Liabilities$20,178,811$19,623,994▼ $554,817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,440,834$12,671,422▲ $2,230,588
Total Net Assets Fund Balance$10,440,834$12,671,422▲ $2,230,588
Total Liabilities and Net Assets / Fund Balance$30,619,645$32,295,416▲ $1,675,771

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$92,758$213,001$305,759
Other Land Buildings$788$286,881$287,669
Equipment$25,024$116,771$141,795
Other Assets Org$10,354,189--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert L FooseExecutive DirectorFT$435,000$38,188$473,188
Daniel JonesCOOFT$275,000$9,830$284,830
Eric HarringtonGeneral CounselFT$255,000$24,643$279,643
Robert HardenDirector Player RelationsFT$206,000$28,968$234,968
John AndrisDeputy General CounselFT$175,000$26,429$201,429
Nic DarlingDirector of Digital StrategyFT$145,000$25,034$170,034
Connor FordDirector of Player ProgramsFT$125,000$21,561$146,561
Clarence GoodsonPlayer Rep SpecialistFT$110,000$23,667$133,667
Lara RiddellSenior CounselFT$110,000$18,839$128,839

Board Members and Trustees

NameTitle
Clint IrwinExecutive Board
Earl Edwards JrExecutive Board
Eric MillerExecutive Board
Ethan FinlayExecutive Board
Jacori HayesExecutive Board
Jalil AnibabaExecutive Board
Mark-anthony KayeExecutive Board
Oriol RosellExecutive Board
Victor UlloaExecutive Board
Aime MabikaRepresentative
Alejandro BedoyaRepresentative
Alex BonoRepresentative
Bill TuilomaRepresentative
Brad GuzanRepresentative
Brad StuverRepresentative
Brandt BronicoRepresentative
Christian RoldanRepresentative
Daniel LovitzRepresentative
Dayne St ClairRepresentative
Isaiah ParenteRepresentative
Jake NerwinskiRepresentative
Jimmy MaurerRepresentative
Jonathan BornsteinRepresentative
Jt MarcinkowskiRepresentative
Kamal MillerRepresentative
Nick BeslerRepresentative
Nick HagglundRepresentative
Russell CanouseRepresentative
Sacha KljestanRepresentative
Sean JohnsonRepresentative
Sean NealisRepresentative
Sebastien IbeaghaRepresentative
Tesho AkindeleRepresentative
Thomas McnamaraRepresentative
Zarek ValentinRepresentative
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$464,369
Investment Income
$116,376
Other Revenue
$5,706,375
Change in Net Assets
$2,230,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,536,998
Other Expenses$1,486,958
Grants and Similar Amounts Paid$32,576
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,129,584
Current Officers, Directors, Trustees, and Key Employees---$1,001,738
Fees for Services Other---$394,766
Travel---$393,655
Office Expenses---$222,229
Other Employee Benefits---$202,647
Occupancy---$141,285
Payroll Taxes---$134,232
Fees for Services Legal---$108,321
Depreciation Depletion---$87,179
Pension Plan Contributions---$68,797
Fees for Services Accounting---$46,193
Information Technology---$43,418
Other Expenses---$38,247
Grants to Domestic Orgs---$32,576
Insurance---$11,665
Total Functional Expenses$0$0$0$4,056,532
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Usl Players AssociationMadison, WI501(c)(5)General Support$12,216
NAT'L WOMEN'S SOCCER LEAGUE PLAYERS ASSOCIATIONAsheville, NC501(c)(5)General Support$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Players Dues Rebate Payable$765,233
Lease Liability$566,908
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are no classes of membership. All members have full rights.

Form 990, Part VI, Section A, Line 7A

The members elect a player representative from each of our teams. The player representatives in turn elect the members of the executive board.

Form 990, Part VI, Section A, Line 7B

Ratification of our collective bargaining agreement is subject to the majority vote of the members of the association.

Form 990, Part VI, Section B, Line 11B

The form 990 is drafted through a collaborative effort of the association's outside audit firm and in-house financial and legal professionals. The draft is distributed to the executive director prior to filing. The form is then finalized and submitted.

Form 990, Part VI, Section C, Line 18

The organization makes this information available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization is required by law to file annual financial reports with the us department of labor, which are in turn available to the public.

Filing and Contact Details

Filer

Filer Name
Major League Soccer Players Association
EIN
20-0898908
Phone
3016573535
Address
7700 OLD GEORGETOWN ROAD 700, BETHESDA, MD 20814

Signing Officer

Name
Robert L Foose
Title
Executive Director
Phone
3016573535
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert L Foose
Formed
2003
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
24
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Erin Cranmer
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The players association is tax-exempt under section 501(c)(5) of the internal revenue code. The players association accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes, which provides consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The players association performed an evaluation of uncertain tax positions for the years ended december 31, 2022 and 2021, and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of december 31, 2022, the statute of limitations for tax years 2019 through 2021 remains open with the u.s. Federal jurisdiction and the various states and local jurisdictions in which the players association files returns.

Raw XML AppendixShowing 400 of 793 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0142513
IRS990/AccountsReceivableGrp/BOYAmt0982177
IRS990/AccountsReceivableGrp/EOYAmt02142325
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE PLAYERS ASSOCIATION IS TO IMPROVE ECONOMIC AND OTHER PLAYING CONDITIONS OF THE PLAYERS AND TO MAINTAIN AMICABLE RELATIONSHIPS BETWEEN PLAYERS, COACHES, MANAGERS AND OWNERS IN MAJOR LEAGUE SOCCER (MLS); TO PROMOTE GOOD PUBLIC RELATIONS IN THE BEST INTERESTS OF THE SOCCER PROFESSION; TO NEGOTIATE, EXECUTE AND ADMINISTER COLLECTIVE BARGAINING AGREEMENTS WITH MLS RESPECTING CONDITIONS OF EMPLOYMENT GOVERNING PLAYERS, EXCEPT THAT PLAYERS SHALL RETAIN THE RIGHT, PERSONALLY, TO NEGOTIATE INDIVIDUAL ANNUAL SALARIES; TO HANDLE THE DISPUTES AND GRIEVANCES ARISING BY VIRTUE OF AGREEMENTS AND REPRESENTATION, INCLUDING ARBITRATION AND LITIGATION IN FEDERAL, STATE OR LOCAL COURTS, ADMINISTRATIVE AGENCIES, OR THE LEAGUE OFFICE; TO PROVIDE INFORMATION AND ASSISTANCE TO MEMBERS AND ENGAGE IN ACTIVITIES TO ADVANCE AND SAFEGUARD THEIR WELFARE; TO DEVELOP SUCH PROJECTS AND ENTERPRISES THAT WILL BRING FURTHER BENEFITS TO MEMBERS AS INDIVIDUALS OR THE ASSOCIATION AS AN ENTITY.
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IRS990/BooksInCareOfDetail/PhoneNum03016573535
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07500 OLD GEORGETOWN ROAD
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IRS990/CYGrantsAndSimilarPaidAmt032576
IRS990/CYInvestmentIncomeAmt0116376
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt9REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt10REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt11REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt12REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt13REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt14REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt15REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt16REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt17REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt18REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt19REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt20REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt21REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt22REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt23REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt24REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt25REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt26REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt27REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt28REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt29REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt30REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt31REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt32REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt33REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt34REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt35EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36COO
IRS990/Form990PartVIISectionAGrp/TitleTxt37GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIR PLAYER RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt39DEPUTY GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt40DIR OF DIGITAL STRATEGY
IRS990/Form990PartVIISectionAGrp/TitleTxt41DIR OF PLAYER PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt42PLAYER REP SPECIALIST
IRS990/Form990PartVIISectionAGrp/TitleTxt43SENIOR COUNSEL
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02003
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IRS990/GroupReturnForAffiliatesInd00

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