Civic Intelligence

Ohio South Youth Soccer Association Inc.

990 • Fiscal year 2014 • EIN 31-0959354

Sep 01, 2013 to Aug 31, 2014 • Filed on Dec 17, 2014

25 Whitney Drive45150

(513) 576-9555

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.19x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.13x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

45th percentile

1.2%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

68th percentile

$95,455

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$1,448,203

No earlier filing loaded for comparison.

Net Assets

$1,175,967

No earlier filing loaded for comparison.

Liabilities

$272,236

No earlier filing loaded for comparison.

Revenue

$2,047,828

No earlier filing loaded for comparison.

Expenses

$2,022,583

No earlier filing loaded for comparison.

Net Income

$25,245

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $1,448,203Liabilities 2014: $272,236Net Assets 2014: $1,175,9672014Assets 2015: $1,476,320Liabilities 2015: $243,908Net Assets 2015: $1,232,4122015Assets 2016: $1,603,574Liabilities 2016: $327,324Net Assets 2016: $1,276,2502016Assets 2017: $1,471,520Liabilities 2017: $115,371Net Assets 2017: $1,356,1492017Assets 2018: $1,464,007Liabilities 2018: $97,879Net Assets 2018: $1,366,1282018Assets 2019: $1,638,467Liabilities 2019: $342,802Net Assets 2019: $1,295,6652019Assets 2020: $1,122,796Liabilities 2020: $214,613Net Assets 2020: $908,1832020Assets 2021: $3,206,883Liabilities 2021: $447,152Net Assets 2021: $2,759,7312021Assets 2022: $2,890,233Liabilities 2022: $179,742Net Assets 2022: $2,710,4912022Assets 2023: $3,073,176Liabilities 2023: $330,875Net Assets 2023: $2,742,3012023Assets 2024: $3,238,583Liabilities 2024: $350,705Net Assets 2024: $2,887,8782024Assets 2025: $3,005,976Liabilities 2025: $433,772Net Assets 2025: $2,572,2042025

Highlighted filing

2014

Assets$1,448,203
Liabilities$272,236
Net Assets$1,175,967

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2014: $2,047,828Expenses 2014: $2,022,583Net Income 2014: $25,2452014Revenue 2015: $1,705,452Expenses 2015: $1,648,936Net Income 2015: $56,5162015Revenue 2016: $1,519,554Expenses 2016: $1,475,668Net Income 2016: $43,8862016Revenue 2017: $1,657,845Expenses 2017: $1,577,666Net Income 2017: $80,1792017Revenue 2018: $1,822,295Expenses 2018: $1,826,935Net Income 2018: -$4,6402018Revenue 2019: $1,584,620Expenses 2019: $1,652,671Net Income 2019: -$68,0512019Revenue 2020: $981,176Expenses 2020: $1,368,281Net Income 2020: -$387,1052020Revenue 2021: $2,185,798Expenses 2021: $2,312,719Net Income 2021: -$126,9212021Revenue 2022: $3,143,597Expenses 2022: $3,057,317Net Income 2022: $86,2802022Revenue 2023: $3,311,680Expenses 2023: $3,265,456Net Income 2023: $46,2242023Revenue 2024: $3,751,299Expenses 2024: $3,589,120Net Income 2024: $162,1792024Revenue 2025: $3,407,193Expenses 2025: $3,775,256Net Income 2025: -$368,0632025

Highlighted filing

2014

Revenue$2,047,828
Expenses$2,022,583
Net Income$25,245
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Dec 17, 2014
Return Version
2013v4.0
Gross Receipts
$2,047,828
Mission and Program Overview

Mission

PROMOTE YOUTH SOCCER

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,305,682$1,412,780▲ $107,098
Rtn Earn Endowment Incm Other Fnds$1,150,722$1,175,967▲ $25,245
Prepaid Expenses and Deferred Charges$23,885$18,186▼ $5,699
Accounts Receivable$4,220$11,165▲ $6,945
Land, Buildings, and Equipment, Net$5,609$6,072▲ $463
Total Assets$1,339,396$1,448,203▲ $108,807
Liabilities
Accounts Payable and Accrued Expenses$130,838$219,736▲ $88,898
Other Liabilities$57,836$52,500▼ $5,336
Total Liabilities$188,674$272,236▲ $83,562
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,150,722$1,175,967▲ $25,245
Total Liabilities and Net Assets / Fund Balance$1,339,396$1,448,203▲ $108,807

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,072$189,762$195,834
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gordon HenderonCoaching DirectorFT$95,455$95,455
T FrisbieExec DirectorFT$82,038$82,038
Pam ChialastriEmployeeFT$51,230$51,230
Gina SmeriglioEmployeeFT$48,997$48,997

Board Members and Trustees

NameTitle
Jim MartellaPresident
Jim WaldronVice President
Jim SturmRegistrar
Steve WilsonSecretary
Board MembersSee Attached Pdf With Informa
Carol MassState Commissioner
Jim ClineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$612,521
Program Service Revenue
$1,392,898
Investment Income
$4,380
Other Revenue
$38,029
Change in Net Assets
$25,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,625,969
Salaries, Compensation, and Employee Benefits$396,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$823,775$116,640-$940,415
Other Salaries and Wages$16,172$297,436-$313,608
Travel$116,955$47,458-$164,413
Occupancy$63,867$49,124-$112,991
Insurance-$106,323-$106,323
Other Expenses$84,124$19,765-$84,124
Other Employee Benefits-$56,859-$56,859
Payroll Taxes$1,327$24,820-$26,147
Office Expenses-$3,712-$3,712
Depreciation Depletion-$2,512-$2,512
Conferences and Meetings-$1,647-$1,647
Advertising$1,500--$1,500
Total Functional Expenses$1,252,333$770,250$0$2,022,583
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
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Fees Receieved$52,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

All filings available upon written request

Form 990 governing body review Part VI line 11

All filings available upon written request

Conflict of interest policy compliance Part VI line 12C

All filings available upon written request

CEO executive director top management comp Part VI line 15A

All filings available upon written request

Other officer or key employee compensation Part VI line 15B

All filings available upon written request

Governing documents etc available to public Part VI line 19

All filings available upon written request

Filing and Contact Details

Filer

EIN
31-0959354

Signing Officer

Name
Thomas Frisbie
Title
Exec Director
Phone
5135769555
Signed
2014-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
T Frisbie
Formed
1978
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
10

Preparer

Preparer
Harry J Fermann CPA
Phone
5135281324
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

All filings available upon written request

List of other fees for services expenses Part IX line 11G

All filings available upon written request

List of other expenses Part IX line 24E

All filings available upon written request

General explanation attachment

Attached as a pdf is a list of the board members that were not included on part vii

Raw XML AppendixShowing 400 of 485 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
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IRS990/ProgramServiceRevenueGrp/Desc4TOP SOCCER & SPNSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0220074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1417469
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2271275
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt486048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0220074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1417469
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2271275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt486048
IRS990/ProgSrvcAccomActy2Grp/Desc0STATE AND REGIONAL CUPS - FURTHER COMPETETION AMOUNGVARIOUS AREAS OF REGION AND STATE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0186651
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0220074
IRS990/ProgSrvcAccomActy3Grp/Desc0JR OLYMPIC DEV - JOIN WITH OTHER STATES TO PROVIDEQUALITY PLAYERS FOR OLYMPIC (USSF) PARTICIPATION
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0415504
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0417469
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SOCCER CAMPS - PROVIDE ADD'L TRAINING FOR YOUTH OFSOUTHERN OHIO
IRS990/ProgSrvcAccomActyOtherGrp/Desc1PUBLISH NEWSLETTER FOR MEMBERS
IRS990/ProgSrvcAccomActyOtherGrp/Desc2SPONSORSHIP OF SOCCER ACTIVITIES
IRS990/ProgSrvcAccomActyOtherGrp/Desc3FINAL REVENUE FROM PREVIOUS YEAR REGIONAL TOURNAMENT
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0243842
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt144142
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt240628
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt333473
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0271275
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt11280
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt286048
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt360581
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0619411
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05601
IRS990/PYOtherExpensesAmt01287152
IRS990/PYOtherRevenueAmt049857
IRS990/PYProgramServiceRevenueAmt0966254
IRS990/PYRevenuesLessExpensesAmt0-26384
IRS990/PYSalariesCompEmpBnftPaidAmt0380355
IRS990/PYTotalExpensesAmt01667507
IRS990/PYTotalRevenueAmt01641123
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt025245
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0336171
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01150722
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01175967
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01305682
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01412780
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0612520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0619411
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0530653
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0559330
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0625050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02946964
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04380
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05601
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07360
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt051166
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07982
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt076489
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01752207
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0966255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0943308
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0983536
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0992300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05637606
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04380
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05601
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07360
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt051166
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt076489
IRS990ScheduleA/InvestmentIncomeCYPct00.00880
IRS990ScheduleA/InvestmentIncomePYPct00.01400
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99120
IRS990ScheduleA/PublicSupportPY509Pct00.98600
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01542866
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01617350
IRS990ScheduleA/Total509Grp/TotalAmt08584570
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01594032
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01625332
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08661059
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06072
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0189762
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0195834
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt052500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID FEES RECEIEVED
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06072
IRS990ScheduleD/TotalLiabilityAmt052500
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL FILINGS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ATTACHED AS A PDF IS A LIST OF THE BOARD MEMBERS THAT WERE NOT INCLUDED ON PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.43$2.57$3.41$3.78$0.37
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.35$2.89$3.75$3.59$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.33$2.74$3.31$3.27$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.18$2.71$3.14$3.06$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.45$2.76$2.19$2.31$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.21$0.91$0.98$1.37$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.34$1.30$1.58$1.65$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.10$1.37$1.82$1.83$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.12$1.36$1.66$1.58$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.33$1.28$1.52$1.48$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.24$1.23$1.71$1.65$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.27$1.18$2.05$2.02$0.03
Peer Organizations

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