Civic Intelligence

Soccer Factory Ky Inc

EIN 93-2620888 • 501(c)3 • Mayfield, KY

NTEE N64

Profile

Teaching youth the game of soccer at a competitive level.

2259 Highway 45 NMayfield, KY 42066
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N64 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

NTEE N64 • <$500k nonprofits • Source year 2024

Asset Growth

86th percentile

63%

Faster asset growth than 86% of similar nonprofits.

NTEE N64 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

NTEE N64 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$387,061

Up $149,252 (+63%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$387,061

Up $149,252 (+63%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $238,500 (-100%) from 2023

Expenses

Up

$1,298

Up $607 (+88%) from 2023

Net Income

Down

-$1,298

Down $239,107 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$400K$300K$200K$100K$0Assets 2023: $237,809Liabilities 2023: $0Net Assets 2023: $237,8092023Assets 2024: $387,061Liabilities 2024: $0Net Assets 2024: $387,0612024

Highlighted filing

2024

Assets$387,061
Liabilities$0
Net Assets$387,061
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$300K$200K$100K$0-$100KRevenue 2023: $238,500Expenses 2023: $691Net Income 2023: $237,8092023Revenue 2024: $0Expenses 2024: $1,298Net Income 2024: -$1,2982024

Highlighted filing

2024

Revenue$0
Expenses$1,298
Net Income-$1,298
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$387,061
Liabilities
$0
Net assets
$387,061
Revenue
$0
Expenses
$1,298
Net income
-$1,298
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.87$0.00$3.87$0.00$0.01$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$2.39$0.01$2.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

Teaching youth the game of soccer at a competitive level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$194,878$386,367▲ $191,489
Cash and Non-Interest-Bearing Accounts$42,931$694▼ $42,237
Total Assets$237,809$387,061▲ $149,252
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$237,809$387,061▲ $149,252
Total Net Assets Fund Balance$237,809$387,061▲ $149,252
Total Liabilities and Net Assets / Fund Balance$237,809$387,061▲ $149,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$386,367--
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Cara GreenDirector
Monserrath MercadoDirector
Tomas SalasDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$798-$798
Other Expenses-$500-$500
Total Functional Expenses$0$1,298$0$1,298
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Luis PardoHusband of DirectorPayment for Labor of ConstructionNo$122,905
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Husband of director is constructing new building.”

Form 990 governing body review Part VI line 11

“Governing body given copies of return before e-filing.”

CEO executive director top management comp Part VI line 15A

“No compensation is paid to management.”

Other officer or key employee compensation Part VI line 15B

“No officers or key employees receive compensation.”

Governing documents etc available to public Part VI line 19

“All documents are providable to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Soccer Factory Ky Inc
EIN
93-2620888
In Care Of
% LUIS PARDO
Phone
2709700752
Address
2259 HIGHWAY 45 N, MAYFIELD, KY 42066

Signing Officer

Name
Luis Pardo
Title
Director
Phone
2709700752
Signed
2025-11-13
Discuss with paid preparer
No

Organization Details

Formed
2023
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
M Dean Owen CPA
Address
5978 Old Highway 45 South, Paducah, KY 42003
Preparer
David R Horner CPA
Phone
2705540720
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Increase in construction in progress for new facility.”

Raw XML Appendix256 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
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IRS990/BooksInCareOfDetail/PhoneNum02709700752
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0309 DEER CREEK ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MAYFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd042066
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt042931
IRS990/CashNonInterestBearingGrp/EOYAmt0694
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01298
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1298
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01298
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ESTABLISHMENT OF SOCCER TRAINING FACILITY FOR YOUTH.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
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IRS990/EmployeeCnt00
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0MONSERRATH MERCADO
IRS990/Form990PartVIISectionAGrp/PersonNm1TOMAS SALAS
IRS990/Form990PartVIISectionAGrp/PersonNm2CARA GREEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02023
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0798
IRS990/InsuranceGrp/TotalAmt0798
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0194878
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0386367
IRS990/LandBldgEquipCostOrOtherBssAmt0386367
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TEACHING YOUTH THE GAME OF SOCCER AT A COMPETITIVE LEVEL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0237809
IRS990/NetAssetsOrFundBalancesEOYAmt0387061
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0237809
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0387061
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0150550
IRS990/OtherExpensesGrp/Desc0ACCOUNTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0500
IRS990/OtherExpensesGrp/TotalAmt0500
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SOCCER INSTRUCTION
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0238500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0691
IRS990/PYRevenuesLessExpensesAmt0237809
IRS990/PYTotalExpensesAmt0691
IRS990/PYTotalRevenueAmt0238500
IRS990/ReconcilationRevenueExpnssAmt0-1298
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0150050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0238500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0388550
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0388550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0150050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0238500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0388550
IRS990ScheduleA/TotalSupportAmt0388550
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0386367
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0386367
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0386367
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0LUIS PARDO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0HUSBAND OF DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0122905
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYMENT FOR LABOR OF CONSTRUCTION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HUSBAND OF DIRECTOR IS CONSTRUCTING NEW BUILDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY GIVEN COPIES OF RETURN BEFORE E-FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMPENSATION IS PAID TO MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OFFICERS OR KEY EMPLOYEES RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE PROVIDABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INCREASE IN CONSTRUCTION IN PROGRESS FOR NEW FACILITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LUIS PARDO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02709700752
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOCCER FACTORY KY INC
ReturnHeader/Filer/BusinessNameControlTxt0SOCC
ReturnHeader/Filer/EIN0932620888
ReturnHeader/Filer/InCareOfNm0% LUIS PARDO
ReturnHeader/Filer/PhoneNum02709700752
ReturnHeader/Filer/USAddress/AddressLine1Txt02259 HIGHWAY 45 N
ReturnHeader/Filer/USAddress/CityNm0MAYFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042066
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611360200
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M Dean Owen CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05978 Old Highway 45 South
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Paducah
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042003
ReturnHeader/PreparerPersonGrp/PhoneNum02705540720
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R HORNER CPA
ReturnHeader/ReturnTs02026-03-20T12:25:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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