Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Idaho Youth Soccer Association
EIN 82-0346965 • 501(c)3 • Meridian, ID
Profile
Iysa promotes, develops, regulates and administers youth soccer in the state of idaho.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.18x
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Down$109,059
Down $97,786 (-47%) from 2023
Liabilities
Up$19,629
Up $18,614 (+1834%) from 2023
Net Assets
Down$89,430
Down $116,400 (-57%) from 2023
Revenue
Up$1,679,543
Up $144,820 (+9.4%) from 2023
Expenses
Up$1,820,014
Up $219,972 (+14%) from 2023
Net Income
Down-$140,471
Down $75,152 (-115%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $109,059
- Liabilities
- $19,629
- Net assets
- $89,430
- Revenue
- $1,679,543
- Expenses
- $1,820,014
- Net income
- -$140,471
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2023 to Jul 31, 2024
- Signed
- Jun 10, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $1,679,543
Mission and Program Overview
Mission
Iysa promotes, develops, regulates and administers youth soccer in the state of idaho.
Iysa promotes, develops, regulates & administers youth soccer in idaho. Activities include cach certification, managing leagues & tournaments, directing the odp program, establishing rules & regulations for member associations to follow and registering and insuring participants.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $193,905 | $89,616 | ▼ $104,289 |
| Rtn Earn Endowment Incm Other Fnds | $205,830 | $89,430 | ▼ $116,400 |
| Land, Buildings, and Equipment, Net | $8,536 | $15,039 | ▲ $6,503 |
| Prepaid Expenses and Deferred Charges | $4,404 | $4,404 | → $0 |
| Total Assets | $206,845 | $109,059 | ▼ $97,786 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,015 | $19,629 | ▲ $18,614 |
| Total Liabilities | $1,015 | $19,629 | ▲ $18,614 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $205,830 | $89,430 | ▼ $116,400 |
| Total Liabilities and Net Assets / Fund Balance | $206,845 | $109,059 | ▼ $97,786 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $15,039 | $54,331 | $69,370 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Tom Fetzer | President |
| Jim Deboer | Director of |
| Robert Raschke | Director of |
| Joe Saucerman | Diii Comm/in |
| Cole Johnson | District I C |
| Ryan Cook | District Ii |
| Sasa Hamzic | District Iii |
| Tracey Clark | District Iv |
| Rory Jones | Secretary |
| Open | Treasurer |
| Tom Roy | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $18,765
- Program Service Revenue
- $1,657,236
- Investment Income
- $8
- Other Revenue
- $3,534
- All Other Contributions
- $18,765
- Change in Net Assets
- $-140,471
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,322,633 |
| Salaries, Compensation, and Employee Benefits | $384,481 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | $341,553 | $35,898 | - | $377,451 |
| Other Salaries and Wages | $217,812 | $95,916 | - | $313,728 |
| Fees for Services Other | $71,887 | $70,250 | - | $142,137 |
| Benefits to Members | $112,900 | - | - | $112,900 |
| Occupancy | $45,947 | $18,975 | - | $64,922 |
| Office Expenses | $13,788 | $44,145 | - | $57,933 |
| Other Employee Benefits | $29,397 | $13,987 | - | $43,384 |
| Other Expenses | $32,354 | $3,999 | - | $36,353 |
| Information Technology | $3,566 | $25,251 | - | $28,817 |
| Payroll Taxes | $17,521 | $7,673 | - | $25,194 |
| All Other Expenses | $23,918 | - | - | $23,918 |
| Insurance | - | $5,584 | - | $5,584 |
| Depreciation Depletion | - | $5,530 | - | $5,530 |
| Pension Plan Contributions | $2,175 | - | - | $2,175 |
| Interest | - | $501 | - | $501 |
| Total Functional Expenses | $1,477,948 | $342,066 | $0 | $1,820,014 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 7B
“The members of the iysa elect the governing body of iysa, approve the annual budget and approve of all changes to the corporate bylaws. The governing body (called the board of directors) initiates policy and procedures as well as oversee the operations and programs of iysa.”
Form 990, Page 6, Part VI, Line 11B
“The iysa treasurer in conjunction with the bookkeeper and executive director completes form 990 with schedules and attachments. Prior to filing the return a draft is distributed to the iysa governing bod for review and comment. Upon completion of this comment period the form 990 is finalized and filed.”
Form 990, Page 6, Part VI, Line 15A
“Proposed compensation for all iysa staff are determined by the iysa president and treasurer after reviewing local market wages and national soccer wage levels for key employees. A formal budget is prepared which ontains the wage management plan. The budget is submitted for review, comment and vote to the governing bod.”
Form 990, Page 6, Part VI, Line 15B
“Proposed compensation for all iysa staff are determined by the iysa president and treasurer after reviewing local market wages and national soccer wage levels for key employees. A formal budget is prepared which ontains the wage management plan. The budget is submitted for review, comment and vote to the governing bod.”
Form 990, Page 6, Part VI, Line 19
“Iysa distributes its governing documents with the state of idaho and publishes them on its own organizational web site. These documents are also distributed to us youth soccer association. Financial statements are available for review upon the request of any member of the public. These statements are also on file with the state of idaho and the us soccer association.”
Filing and Contact Details
Filer
- Filer Name
- Idaho Youth Soccer Association
- EIN
- 82-0346965
- Phone
- 2083365256
- Address
- 131 SW 5TH AVE STE C, MERIDIAN, ID 83642
Signing Officer
- Name
- Judy J De Boer
- Title
- Bookkeeper
- Phone
- 2083365256
- Signed
- 2025-06-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Joe Saucerman
- Formed
- 1978
- Legal Domicile
- Id
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 7
- Volunteers
- 31
Preparer
- Firm
- Zwygart John & Associates Cpas Pllc
- Address
- 16130 N MERCHANT WAY STE 120, NAMPA, ID 83687
- Preparer
- Timothy W John
- Phone
- 2084594649
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“Courses, camps and clinics: the state director of coaching ("doc") provides coach training and instruction to players, referees and coaches throughout idaho. The doc also conducts a coach certification program to award state and national licenses to coaches.”
Form 990, Part XI, Line 9
“Net assets with donor restrictions 24,071”
Raw XML AppendixShowing 400 of 453 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/Desc | 0 | OLYMPIC DEVELOPMENT PROGRAM: IYSA SPONSORS A STATEWIDE PROGRAM DESIGNED TO DEVELOP HIGHLY SKILLED YOUTH SOCCER PLAYERS. THE PROGRAM PROVIDES THE OPPORTUNITY FOR IDAHO YOUTH TO PLAY AND TRAIN IN A STATEWIDE PLAYER POOL FOR FURTHER ADVANCEMENT TO THE REGIONAL OR NATIONAL TEAMS. ALL ODP COACHES HOLD A NATIONAL COACHING LICENSE OF C OR HIGHER. |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 294523 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 246556 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24051 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 32354 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 294523 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 246556 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 38408 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 36353 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900003 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CREDIT CARD REWARDS |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3534 |
| IRS990/OtherRevenueTotalAmt | 0 | 3534 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 95916 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 217812 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 313728 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 17521 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25194 |
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2175 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4404 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TOURNAMENT & LEAGUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REGISTRATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OLYMPIC DEVELOPMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | COACHING CERTIFICATION |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 201435 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 49313 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 482887 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 201435 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 49313 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TOURNAMENTS & LEAGUES: IYSA SPONSORS AND OPERATES MULTIPLE TOURNAMENTS THROUGHOUT THE YEAR FOR ITS MEMBERSHIP. THESE ACTIVITIES ARE FOR BOTH COMPETITIVE TEAMS AS WELL AS RECREATIONAL. IYSA ALSO MANAGES LEAGUE PLAY FOR ITS DISTRICTS. ACTIVITIES INCLUDE SCHEDULING GAMES, FIELDS AND REFEREES AS WELL AS ESTABLISHING RULES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 662864 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 923601 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PLAYER REGISTRATION: IYSA REGISTERS PLAYERS, COACHES AND VOLUNTEERS TO PARTICIPATE IN INTRASTATE PLAY. IYSA PROVIDES SECONDARY INSURANCE TO EACH MEMBER. IYSA CONDUCTS A FORMAL RISK MANAGEMENT PROGRAM THAT INCLUDES PERFORMING BACKGROUND CHECKS ON ALL COACHES AND VOLUNTEERS TO ENSURE THE SAFETY OF ITS YOUTH. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 193906 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 482884 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | COURSES, CAMPS AND CLINICS: THE STATE DIRECTOR OF COACHING ("DOC") PROVIDES COACH TRAINING AND INSTRUCTION TO PLAYERS, REFEREES AND COACHES THROUGHOUT IDAHO. THE DOC ALSO CONDUCTS A COACH CERTIFICATION PROGRAM TO AWARD STATE AND NATIONAL LICENSES TO COACHES. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 151425 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 49313 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1383022 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1205852 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 856755 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 938101 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9 |
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| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 6461289 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 54331 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 69370 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 15039 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COURSES, CAMPS AND CLINICS: THE STATE DIRECTOR OF COACHING ("DOC") PROVIDES COACH TRAINING AND INSTRUCTION TO PLAYERS, REFEREES AND COACHES THROUGHOUT IDAHO. THE DOC ALSO CONDUCTS A COACH CERTIFICATION PROGRAM TO AWARD STATE AND NATIONAL LICENSES TO COACHES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF THE IYSA ELECT THE GOVERNING BODY OF IYSA, APPROVE THE ANNUAL BUDGET AND APPROVE OF ALL CHANGES TO THE CORPORATE BYLAWS. THE GOVERNING BODY (CALLED THE BOARD OF DIRECTORS) INITIATES POLICY AND PROCEDURES AS WELL AS OVERSEE THE OPERATIONS AND PROGRAMS OF IYSA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE IYSA TREASURER IN CONJUNCTION WITH THE BOOKKEEPER AND EXECUTIVE DIRECTOR COMPLETES FORM 990 WITH SCHEDULES AND ATTACHMENTS. PRIOR TO FILING THE RETURN A DRAFT IS DISTRIBUTED TO THE IYSA GOVERNING BOD FOR REVIEW AND COMMENT. UPON COMPLETION OF THIS COMMENT PERIOD THE FORM 990 IS FINALIZED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROPOSED COMPENSATION FOR ALL IYSA STAFF ARE DETERMINED BY THE IYSA PRESIDENT AND TREASURER AFTER REVIEWING LOCAL MARKET WAGES AND NATIONAL SOCCER WAGE LEVELS FOR KEY EMPLOYEES. A FORMAL BUDGET IS PREPARED WHICH ONTAINS THE WAGE MANAGEMENT PLAN. THE BUDGET IS SUBMITTED FOR REVIEW, COMMENT AND VOTE TO THE GOVERNING BOD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROPOSED COMPENSATION FOR ALL IYSA STAFF ARE DETERMINED BY THE IYSA PRESIDENT AND TREASURER AFTER REVIEWING LOCAL MARKET WAGES AND NATIONAL SOCCER WAGE LEVELS FOR KEY EMPLOYEES. A FORMAL BUDGET IS PREPARED WHICH ONTAINS THE WAGE MANAGEMENT PLAN. THE BUDGET IS SUBMITTED FOR REVIEW, COMMENT AND VOTE TO THE GOVERNING BOD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | IYSA DISTRIBUTES ITS GOVERNING DOCUMENTS WITH THE STATE OF IDAHO AND PUBLISHES THEM ON ITS OWN ORGANIZATIONAL WEB SITE. THESE DOCUMENTS ARE ALSO DISTRIBUTED TO US YOUTH SOCCER ASSOCIATION. FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON THE REQUEST OF ANY MEMBER OF THE PUBLIC. THESE STATEMENTS ARE ALSO ON FILE WITH THE STATE OF IDAHO AND THE US SOCCER ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NET ASSETS WITH DONOR RESTRICTIONS 24,071 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 206845 |
| IRS990/TotalAssetsEOYAmt | 0 | 109059 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 109059 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 18765 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1477948 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1015 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 19629 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 19629 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 89430 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 151425 |
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