2026-03-16T15:48:24-05:00 2025-07-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2024-08-01 203786129 SOCCER WITHOUT BORDERS SOCC 8572640097 3700 EASTERN AVENUE BALTIMORE MD 21224 JENNIFER TEPPER EXECUTIVE DIRECTOR 8572640097 2026-03-16 1 1 JENNIFER S HAN P00633304 2022937000 2026-03-16 2024 2025-03-06 01:10:19Z JENNIFER TEPPER 3700 EASTERN AVENUE BALTIMORE MD 21224 9160551 0 X WWW.SOCCERWITHOUTBORDERS.ORG X 2005 PA PROVIDING SOCCER, EDUCATIONAL, AND COMMUNITY BUILDING OPPORTUNITIES FOR UNDERSERVED YOUTH. 15 15 93 250 0 0 6221758 3882449 96050 1862164 31913 65820 0 280 6349721 5810713 0 33758 0 0 3460413 4234422 543 36000 414377 1765310 1612718 5226266 5916898 1123455 -106185 4301232 4179665 496886 465900 3804346 3713765 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 3504864 1862164 RAN SCHOOL YEAR AND SUMMER, YOUTH DEVELOPMENT PROGRAMS FOR NEWCOMER YOUTH IN THE BAY AREA, CA; BALTIMORE, MD; GREELEY AND AURORA, CO; AND GREATER BOSTON AND SPRINGFIELD, MA PROVIDING 4500 REFUGEE, ASYLEE, AND IMMIGRANT YOUTH WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES THROUGH TEAM PROGRAMS, CAMPS & CLINICS, LEAGUES & TOURNAMENTS. 938262 HOSTED VIRTUAL AND IN-PERSON COACH TRAININGS THAT SERVED OVER 660 COACHES DIRECTLY (AND ANOTHER 540 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. 327602 33758 RAN YEAR-ROUND, YOUTH DEVELOPMENT PROGRAMS FOR UNDERSERVED YOUTH IN GRANADA, NICARAGUA AND KAMPALA, UGANDA, WITH A FOCUS ON GIRLS' ENGAGEMENT, SERVING MORE THAN 3600 YOUTH AGES 5-20 WITH SOCCER, EDUCATIONAL, AND COMMUNITY ACTIVITIES THROUGH TEAM PROGRAMS, CAMPS & CLINICS, LEAGUES & TOURNAMENTS. 4770728 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 139 0 1 93 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 EMILY SHERMAN 8572640097 3700 EASTERN AVENUE BALTIMORE MD 21224 ERIN SIMONS COOK BOARD PRESIDENT 5.00 X X 0 0 0 MARTHA SAAVEDRA SECRETARY (THRU DEC 2024);DIRECTOR 5.00 X X 0 0 0 JULIO CHOW-GAMBOA DIRECTOR (THRU DEC 2024);SECRETARY 2.00 X X 0 0 0 MICHAEL LITTLETON TREASURER 5.00 X X 0 0 0 TOAHA AHMAD DIRECTOR 2.00 X 0 0 0 DINO BOVELL DIRECTOR (AS OF OCT 2024) 2.00 X 0 0 0 CHARLIE BUSTIN DIRECTOR 5.00 X 0 0 0 GILLIAN CASSELL-STIGA DIRECTOR 5.00 X 0 0 0 SARA CHEHREHSA DIRECTOR (THRU SEP 2024) 2.00 X 0 0 0 CHRISTOPHER GRECCO DIRECTOR 2.00 X 0 0 0 WARSHAN HUSSIN DIRECTOR (AS OF OCT 2024) 2.00 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 KARISHMA SHETH DIRECTOR (AS OF OCT 2024) 2.00 X 0 0 0 JENNIFER TEPPER EXECUTIVE DIRECTOR 40.00 X 143866 0 201 EMILY SHERMAN MANAGING DIR OF FINANCE & OPERATIONS 40.00 X 89191 0 0 BENJAMIN GUCCIARDI FOUNDER & OAKLAND DIRECTOR 40.00 X 70400 0 52 303457 0 253 1 0 0 0 0 2040098 1842351 129471 3882449 CONTRACT INCOME 900099 1675304 1675304 EVENT REVENUE 900099 185780 185780 MERCHANDISE SALES 900099 1080 1080 1862164 33083 33083 3382575 3349838 32737 32737 32737 CURRENCY EXCHANGE GAIN 900099 280 280 280 5810713 1862164 0 66100 33758 33758 319260 145380 128640 45240 3306134 2749777 347890 208467 257793 221396 22679 13718 351235 285372 41992 23871 113970 113970 27295 27295 36000 36000 439810 436249 3561 46357 46357 115361 51843 27664 35854 132913 125726 4052 3135 314255 314255 156683 107401 2072 47210 9812 9812 12820 10300 1638 882 48254 48254 PROGRAM SUPPLIES 194660 194660 BAD DEBT 528 528 5916898 4770728 731793 414377 1003069 1295843 848647 300478 312927 31823 51648 650931 102183 561568 548748 1760874 1606490 95251 63531 4301232 4179665 66344 94462 11821 113014 110775 213744 200554 91963 60109 496886 465900 X 3479346 3309627 325000 404138 3804346 3713765 4301232 4179665 -106185 15604 0 X X 0 1 X 1 0 X 2877235 3728043 4329610 6221758 3882449 21039095 2877235 3728043 4329610 6221758 3882449 21039095 21039095 4549 7644 7976 31913 33083 85165 7971 7971 21132231 2018419 0.99560 0.99620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 7,971. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 83400 83400 510912 45564 465348 56619 56619 0 548748 LEASE LIABILITY - OPERATING LEASES 60109 60109 X 6046665 15604 220628 236232 5810433 280 280 5810713 6137246 220628 220628 5916618 280 280 5916898 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, 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, 2025 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 4B - OTHER ADJUSTMENTS: CURRENCY EXCHANGE GAIN 280. PART XII, LINE 4B - OTHER ADJUSTMENTS: CURRENCY EXCHANGE GAIN 280. 1 SUB-SAHARAN AFRICA 0 0 INVESTMENTS 233000 SUB-SAHARAN AFRICA 15 1 PROGRAM SERVICES YOUTH DEVELOPMENT THROUGH SOCCER, ACADEMIC SUPPORT AND SOCIAL ENGAGEMENT 232751 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 160000 CENTRAL AMERICA AND THE CARIBBEAN 10 1 PROGRAM SERVICES YOUTH DEVELOPMENT THROUGH SOCCER, ACADEMIC SUPPORT AND SOCIAL ENGAGEMENT 157263 SUB-SAHARAN AFRICA 0 0 GRANTS 33758 25 2 0 0 25 2 816772 0 816772 SUB-SAHARAN AFRICA GENERAL SUPPORT 8440 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 8440 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 8439 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL SUPPORT 8439 WIRE TRANSFER 0 4 0 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 PARTS I AND II OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING, WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. X X X 0 SMARTER GOOD 261 CORBETT AVENUE SAN FRANCISCO CA 94114 GRANT RESEARCH AND WRITING 0 0 36000 -36000 36000 -36000 CO CA KS MD MA NY PA WA WI X 4 42175 FMV X EQUIPMENT 16 83800 RETAIL/MARKET COST X LAPTOPS 2 2952 RETAIL/MARKET COST X MEALS 2 544 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 NEWLY RECOMMENDED SALARY RANGES WENT INTO EFFECT IN FY2023. THIS INCLUDED THE EXECUTIVE DIRECTOR SALARY, WHICH WAS USED TO RECRUIT AND HIRE A NEW EXECUTIVE DIRECTOR FROM OUTSIDE THE ORGANIZATION FOR THE FIRST TIME. THIS COMPENSATION BENCHMARKING REVIEW PROCESS IS CONDUCTED EVERY THREE YEARS. ANOTHER ROUND OF RESEARCH WAS COMPLETED FROM FALL 2024 THROUGH SPRING 2025, AND NEW PAY BANDS WERE ESTABLISHED FOR EACH LEVEL WITHIN THE ORGANIZATION. THESE REPRESENT RECOMMENDED COMPENSATION LEVELS BEGINNING IN FY2026. WHILE THE EXECUTIVE DIRECTOR, OTHER TOP MANAGEMENT, AND MOST EMPLOYEES DID RECEIVE NOMINAL PAY INCREASES, COMPENSATION IS NOT YET FULLY ALIGNED WITH THE RECOMMENDED LEVELS DUE TO BUDGET CONSTRAINTS DURING THE YEAR. 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 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 64147 13426 SOCCER WITHOUT BORDERS SWB UGANDA BRANCH C/O SWB 3700 EASTERN AVENUE BALTIMORE MD 21224 EDUCATION UG 122566 25004 SOCCER WITHOUT BORDERS