See what
@espola wrote, he just saved me some time:
@pokergod, also note that the company failed to check "If Schedule O contains a response or note to any line in this Part VII." If any one of these guys (Oscar, Alex or Walter) received any money from CDA Futbol in the form of cash or other services (cars, meals, reimbursements) and went ahead and listed $0 in columns D, E and F then that is "sneaky" and potentially fraudulent (on the part of the club and their tax representatives). More likely than not what they did is formed their own little LLCs or corporations and are hiding the compensation to themselves through entities, which is how these youth charities attempt to get around certain reporting requirements.
Also note that Alex and Walter are working 40 hours per week and 0 hours for related organizations. In light of the fact that Walter received $24,000 in the next section, column D should have reflected the $24k and not $0 (sneaky).
These guys are either sneaky (I see some tax fraud red flags), independently wealthy, or the most generous youth coaches in the area. We can't really say one way or another without diving deep into their personal tax situation because it looks like CDA Futbol is using some deception to conceal how its 40 hour a week "Officers" are compensated.
The IRS will overlook what will be alleged as a simple "administrative oversight" on the public 990 (that caused no harm), IF the individual reported the income and paid the taxes. The IRS only cares about collecting the tax dollars and not the transparency of this 501(c)(3).