2025-02-18T10:24:01-06:00 2024-07-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-08-01 203786129 SOCCER WITHOUT BORDERS SOCC 8572640097 3700 EASTERN AVENUE BALTIMORE MD 21224 JENNIFER TEPPER EXECUTIVE DIRECTOR 8572640097 2025-02-18 1 1 JENNIFER S HAN P00633304 2022937000 2025-02-14 2023 2025-03-06 01:10:19Z JENNIFER TEPPER 3700 EASTERN AVENUE BALTIMORE MD 21224 8285145 0 X WWW.SOCCERWITHOUTBORDERS.ORG X 2005 PA PROVIDING SOCCER, EDUCATIONAL, AND COMMUNITY BUILDING OPPORTUNITIES FOR UNDERSERVED YOUTH. 15 15 60 275 0 0 4329610 6221758 0 96050 7976 31913 -15153 0 4322433 6349721 0 0 0 0 2555460 3460413 0 543 312990 1564065 1765310 4119525 5226266 202908 1123455 3077564 4301232 432435 496886 2645129 3804346 THE MISSION OF SOCCER WITHOUT BORDERS IS TO USE SOCCER AS A VEHICLE FOR POSITIVE CHANGE, PROVIDING UNDER-SERVED YOUTH WITH A TOOLKIT TO OVERCOME OBSTACLES TO GROWTH, INCLUSION, AND PERSONAL SUCCESS. 0 0 3109245 96050 RAN SCHOOL YEAR AND SUMMER, YOUTH DEVELOPMENT PROGRAMS FOR NEWCOMER YOUTH IN THE BAY AREA, CA; BALTIMORE CITY, AND BALTIMORE COUNTY, MD; GREELEY AND AURORA, CO; AND GREATER BOSTON AND SPRINGFIELD, MA PROVIDING 3400 REFUGEE, ASYLEE, AND IMMIGRANT YOUTH WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES THROUGH TEAM PROGRAMS, CAMPS & CLINICS, LEAGUES & TOURNAMENTS. 826820 HOSTED VIRTUAL AND IN-PERSON COACH TRAININGS THAT SERVED OVER 320 COACHES DIRECTLY (1000 INDIRECTLY), SUPPORTED THE GROWTH OF THE SPORT-FOR DEVELOPMENT SECTOR THROUGH INNOVATIVE TOOLS, TRAININGS, AND KNOWLEDGE SHARING, INCLUDING PARTICIPATION AND LEADERSHIP IN PLAY PROUD, EQUAL PLAY EFFECT, AND SWITCH THE PITCH. 283683 RAN YEAR-ROUND, YOUTH DEVELOPMENT PROGRAMS FOR UNDERSERVED YOUTH IN GRANADA, NICARAGUA AND KAMPALA, UGANDA, WITH A FOCUS ON GIRLS' ENGAGEMENT, SERVING MORE THAN 4500 YOUTH AGES 5-20 WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES THROUGH TEAM PROGRAMS, CAMPS & CLINICS, LEAGUES & TOURNAMENTS. 4219748 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 114 0 1 60 1 0 1 UG 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CO CA KS MD MA NY PA WA WI X X EMILY SHERMAN 8572640097 3700 EASTERN AVENUE BALTIMORE MD 21224 ERIN SIMONS COOK BOARD PRESIDENT 5.00 X X 0 0 0 MARTHA SAAVEDRA SECRETARY 5.00 X X 0 0 0 CHARLIE BUSTIN TREASURER 5.00 X X 0 0 0 TOAHA AHMAD DIRECTOR 2.00 X 0 0 0 GILLIAN CASSELL-STIGA DIRECTOR 5.00 X 0 0 0 SARA CHEHREHSA DIRECTOR 2.00 X 0 0 0 JULIO CHOW-GAMBOA DIRECTOR 2.00 X 0 0 0 SKYE DELANO DIRECTOR 2.00 X 0 0 0 CHRISTOPHER GRECCO DIRECTOR 2.00 X 0 0 0 RYAN HAWKE DIRECTOR 5.00 X 0 0 0 MICHAEL LITTLETON DIRECTOR 5.00 X 0 0 0 LEILA MILANI DIRECTOR 2.00 X 0 0 0 ADAOBI OKAFOR DIRECTOR 2.00 X 0 0 0 TAMMY REDER DIRECTOR 5.00 X 0 0 0 MICHAEL SACK DIRECTOR 2.00 X 0 0 0 MARY CONNOR CO-FOUNDER (THRU JAN 2024) 40.00 X 125827 0 0 JENNIFER TEPPER EXECUTIVE DIRECTOR (AS OF 04/2023) 40.00 X 97844 0 211 EMILY SHERMAN MANAGING DIR OF FINANCE & OPERATIONS 40.00 X 89279 0 0 BENJAMIN GUCCIARDI FOUNDER & OAKLAND DIRECTOR 40.00 X 67602 0 0 380552 0 211 1 0 0 0 UP2US SPORTS 520 8TH AVE 2ND FLOOR NEW YORK NY 10018 COACHING 145550 MR TIM'S BUS RIDES 9453 COMMON BROOK ROAD 404 OWINGS MILLS MD 21117 DAILY TRANSPORTATION 137110 2 2470656 3751102 151465 6221758 EVENT REVENUE 900099 95375 95375 MERCHANDISE SALES 900099 675 675 96050 31913 31913 1935424 1935424 0 6349721 96050 0 31913 X 409940 217650 138018 54272 2589750 2148575 299491 141684 178623 150523 16759 11341 282100 228973 36583 16544 104802 104802 49397 49397 543 543 618185 597121 21064 39281 26921 2525 9835 115444 67618 18714 29112 119220 111069 3337 4814 387827 387827 57204 34754 22450 11241 11241 15888 7248 8640 62260 57956 2973 1331 PROGRAM SUPPLIES 183513 183513 CURRENCY EXCHANGE LOSS 1048 1048 5226266 4219748 693528 312990 878405 1003069 753505 848647 47525 31823 650931 89363 577300 561568 702654 1760874 118175 95251 3077564 4301232 22132 66344 11821 113014 225504 213744 184799 91963 432435 496886 X 2424379 3479346 220750 325000 2645129 3804346 3077564 4301232 X 1123455 23941 11821 X X 0 1 X 1 0 X 2350092 2877235 3728043 4329610 6221758 19506738 2350092 2877235 3728043 4329610 6221758 19506738 19506738 12283 4549 7644 7976 31913 64365 1758 7971 9729 19580832 173792 0.99620 0.99480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 1,758. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 7,971. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. SCHEDULE A, PART II, DESCRIPTION OF THE UPDATED NUMBERS: THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART II HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART II, LINE 1, COLUMN (C), 2021 PART II, LINE 1, COLUMN (D), 2022 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 83400 83400 510912 32744 478168 56619 56619 0 561568 LEASE LIABILITY - OPERATING LEASES 91963 91963 X 6533723 23941 148240 11821 184002 6349721 0 6349721 5374506 148240 148240 5226266 0 5226266 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE 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. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JULY 31, 2024 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REFUND FOR A GRANT RECEIVED IN FY2024 11,821. 1 CENTRAL AMERICA AND THE CARIBBEAN - NICARAGUA 1 10 PROGRAM SERVICES YOUTH DEVELOPMENT THROUGH SOCCER, ACADEMIC SUPPORT AND SOCIAL ENGAGEMENT. 174805 CENTRAL AMERICA AND THE CARIBBEAN - NICARAGUA 0 0 INVESTMENTS 175000 SUB-SAHARAN AFRICA - UGANDA 1 15 PROGRAM SERVICES YOUTH DEVELOPMENT THROUGH SOCCER, ACADEMIC SUPPORT AND SOCIAL ENGAGEMENT. 177204 SUB-SAHARAN AFRICA - UGANDA 0 0 INVESTMENTS 178000 2 25 0 0 2 25 705009 0 705009 0 0 0 0 0 0 PART I, LINE 2: FUNDS AT THE INTERNATIONAL PROGRAM SITES IN CENTRAL AMERICA AND AFRICA ARE MONITORED BY SOCCER WITHOUT BORDERS (SWB) STAFF MEMBERS. THE LOCAL DIRECTORS ARE TRAINED IN SWB FINANCIAL POLICIES AND PROCEDURES AND ARE IN CONSTANT COMMUNICATION WITH OUR US FINANCE STAFF, WHO PROVIDE SUPPORT WHEN NEEDED. BOTH LOCATIONS USE AN ON-SITE LEDGER SYSTEM AND ONLINE REPORTING SYSTEM AND COMPLY WITH SWB STANDARD OPERATING PROCEDURES. THE PRIMARY RESPONSIBILITIES OF THESE STAFF MEMBERS WITH REGARDS TO FINANCIALS ARE TO RECEIVE MONEY TRANSFERS, MAKE PAYMENTS, DOCUMENT, AND REPORT ON THESE FUNDS. IN NICARAGUA, CASH IS RECEIVED VIA MONEY TRANSFER AND IMMEDIATELY USED TO PAY FIXED COSTS INCLUDING RENT AND UTILITIES. THE REMAINDER OF THESE FUNDS ARE PLACE INTO A LOCKED CASH BOX, NOTING THE EXCHANGE RATE AND DEPOSIT ON THE LEDGER. ONLY THE DIRECTOR HAS THE KEY TO THE CASH BOX, THOUGH COACHES MAY REQUEST WITHDRAWALS FOR PROGRAM ACTIVITIES WITH PERMISSION ON A LEDGER WITH RECEIPTS ATTACHED, IF THEY ARE AVAILABLE. IN UGANDA, FUNDS ARE TRANSFERRED TO THE BANK ACCOUNT, WHICH PAYS EMPLOYEES DIRECTLY. FUNDS FOR PROGRAM EXPENSES ARE WITHDRAWN AS CASH AND A LOCKED CASH BOX IS USED, WITH SIMILAR PROCESS TO NICARAGUA. AND AT THE END OF EACH MONTH, THE DIRECTORS RECONCILE THE LEDGER, RECEIPTS, AND WITHDRAWALS AGAINST THE CASH BOX AND SUBMIT AN ONLINE EXPENSE FORM TO THE FINANCE DIRECTOR AND EXECUTIVE DIRECTOR, SIGNING TO ACKNOWLEDGE THE TOTALS ARE CORRECT TO THE BEST OF THEIR KNOWLEDGE. VARIANCES IN MONTH-TO-MONTH COST, OR FROM THE BUDGET, TRIGGERS A CONVERSATION BETWEEN THE LOCAL DIRECTOR AND THE FINANCE DIRECTOR. PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PART I OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. X 3 41465 FMV X EQUIPMENT 15 110000 RETAIL/MARKET COST 0 1 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN PART I COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE PREPARED FEDERAL FORM 990 AND THEN PRESENTS THE DRAFT VERSION OF THE FEDERAL FORM 990 TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS SHALL PERIODICALLY CONSIDER WHETHER AND HOW THIS CONFLICT OF INTEREST POLICY SHOULD BE REVISED OR AMENDED TO BETTER MEET ITS OBJECTIVES; IN CONNECTION WITH ANY PERIODIC REVIEW CONDUCTED BY THE ORGANIZATION TO ENSURE THAT IT OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSE. THE BOARD OF DIRECTORS MAY OR NOT USE OUTSIDE ADVISORS AS IN CONDUCTING PERIODIC REVIEWS, BUT ULTIMATELY, RESPONSIBILITY FOR ENSURING THAT THE PRACTICES OUTLINED IN THIS DOCUMENT ARE FOLLOWED LIES WITH THE BOARD-MEMBERS THEMSELVES. FORM 990, PART VI, SECTION B, LINE 15A A COMPENSATION BENCHMARKING PROCESS FOR EVERY POSITION IN THE ORGANIZATION WAS CONDUCTED IN THE SPRING OF 2022 AND THE NEW RECOMMENDED SALARY RANGES WENT INTO EFFECT FOR FY23. THIS INCLUDED THE EXECUTIVE DIRECTOR SALARY, WHICH WAS USED TO RECRUIT AND HIRE A NEW EXECUTIVE DIRECTOR OUTSIDE OF THE ORGANIZATION FOR THE FIRST TIME EVER. THIS COMPENSATION BENCHMARKING REVIEW PROCESS IS CONDUCTED EVERY 3 YEARS. SWB STARTED THE PROCESS IN OCTOBER 2024, WITH PLANS TO SHARE RECOMMENDATIONS IN SPRING 2025, AIMING FOR THE NEW SALARY RANGES TO TAKE EFFECT DURING THE FY26 BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC BY REQUESTING ITEMS IN WRITING TO THE ORGANIZATION. FORM 990, PART IX, LINE 11G COACHES/COUNSELORS: PROGRAM SERVICE EXPENSES 420,607. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 420,607. MURAL PROJECT: PROGRAM SERVICE EXPENSES 176,514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 176,514. CONSULTANT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 21,064. TOTAL EXPENSES 21,064. FORM 990, PART XI, LINE 9: REFUND FOR A GRANT RECEIVED IN FY2024 11,821. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SWB NICARAGUA BRANCH C/O SWB 3700 EASTERN AVENUE BALTIMORE MD 21224 EDUCATION NU 84089 8853 SOCCER WITHOUT BORDERS SWB UGANDA BRANCH C/O SWB 3700 EASTERN AVENUE BALTIMORE MD 21224 EDUCATION UG 132971 73537 SOCCER WITHOUT BORDERS