Civic Intelligence

Youth Athletic Foundation

990 • Fiscal year 2013 • EIN 26-4744698

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 26, 2014

PO Box 77044538177

(901) 624-0000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.46x

Higher debt load relative to assets than 88% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

48th percentile

2.0%

Higher net margin than 48% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

98th percentile

391%

Faster asset growth than 98% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$17,948

Up $14,295 (+391%) from 2012

Net Assets

Up

$9,651

Up $7,651 (+383%) from 2012

Liabilities

Up

$8,297

Up $6,644 (+402%) from 2012

Revenue

$390,287

No earlier filing loaded for comparison.

Expenses

Up

$382,636

Up $25,283 (+7.1%) from 2012

Net Income

$7,651

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $3,653Liabilities 2012: $1,653Net Assets 2012: $2,0002012Assets 2013: $17,948Liabilities 2013: $8,297Net Assets 2013: $9,6512013Assets 2014: $78,013Liabilities 2014: $1,623Net Assets 2014: $76,3902014Assets 2015: $19,481Liabilities 2015: $809Net Assets 2015: $18,6722015Assets 2016: $19,580Liabilities 2016: $1,897Net Assets 2016: $17,6832016Assets 2017: $88,517Liabilities 2017: $1,935Net Assets 2017: $86,5822017Assets 2018: $97,086Liabilities 2018: $1,825Net Assets 2018: $95,2612018Assets 2019: $102,079Liabilities 2019: $1,859Net Assets 2019: $100,2202019Assets 2020: $122,309Liabilities 2020: $22,569Net Assets 2020: $99,7402020Assets 2021: $99,629Liabilities 2021: $1,862Net Assets 2021: $97,7672021Assets 2022: $216,981Liabilities 2022: $1,844Net Assets 2022: $215,1372022Assets 2023: $319,801Liabilities 2023: $3,801Net Assets 2023: $316,0002023Assets 2024: $455,247Liabilities 2024: $1,343Net Assets 2024: $453,9042024

Highlighted filing

2013

Assets$17,948
Liabilities$8,297
Net Assets$9,651

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $357,3532012Revenue 2013: $390,287Expenses 2013: $382,636Net Income 2013: $7,6512013Revenue 2014: $352,633Expenses 2014: $285,894Net Income 2014: $66,7392014Revenue 2015: $305,340Expenses 2015: $363,058Net Income 2015: -$57,7182015Revenue 2016: $261,730Expenses 2016: $262,480Net Income 2016: -$7502016Revenue 2017: $328,395Expenses 2017: $259,496Net Income 2017: $68,8992017Revenue 2018: $324,740Expenses 2018: $316,061Net Income 2018: $8,6792018Revenue 2019: $317,479Expenses 2019: $312,520Net Income 2019: $4,9592019Revenue 2020: $244,206Expenses 2020: $244,686Net Income 2020: -$4802020Revenue 2021: $277,210Expenses 2021: $279,183Net Income 2021: -$1,9732021Revenue 2022: $463,868Expenses 2022: $346,498Net Income 2022: $117,3702022Revenue 2023: $360,798Expenses 2023: $259,935Net Income 2023: $100,8632023Revenue 2024: $371,755Expenses 2024: $233,851Net Income 2024: $137,9042024

Highlighted filing

2013

Revenue$390,287
Expenses$382,636
Net Income$7,651
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 26, 2014
Return Version
2013v3.0
Gross Receipts
$459,356
Mission and Program Overview

Mission

SEE PART 1 LINE 1

To assist young student athletes in developing a strong work ethic through discipline, responsibility and accountibility, while understanding the importance of working hard to be the best that they can be - on the court, in the classroom, and in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,653$17,948▲ $14,295
Total Assets$3,653$17,948▲ $14,295
Liabilities
Other Liabilities$1,653$8,297▲ $6,644
Total Liabilities$1,653$8,297▲ $6,644
Net Assets / Fund Balance
Unrestricted Net Assets$2,000$9,651▲ $7,651
Total Net Assets Fund Balance$2,000$9,651▲ $7,651
Total Liabilities and Net Assets / Fund Balance$3,653$17,948▲ $14,295
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ernie KuyperPresident/directorFT$80,750$80,750

Board Members and Trustees

NameTitle
Chris CatheyVice President/director
Greg AndersonSecretary/treasurer/direct
Revenue and Support

Revenue Composition

Contributions and Grants
$272,502
Program Service Revenue
$117,785
Investment Income
$0
Other Revenue
$0
All Other Contributions
$164,320
Change in Net Assets
$7,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,671
Salaries, Compensation, and Employee Benefits$88,427
Grants and Similar Amounts Paid$69,538
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$81,493--$81,493
Current Officers, Directors, Trustees, and Key Employees$80,750--$80,750
Grants to Domestic Individuals$50,452--$50,452
Advertising$47,279--$47,279
Grants to Domestic Orgs$19,086--$19,086
Fees for Services Accounting-$8,716-$8,716
All Other Expenses$6,709$250-$6,959
Occupancy-$6,679-$6,679
Payroll Taxes$6,177--$6,177
Other Expenses$7,522$5,388-$5,388
Fees for Services Other$5,000--$5,000
Office Expenses-$2,570-$2,570
Conferences and Meetings$2,278--$2,278
Other Salaries and Wages$1,500--$1,500
Fees for Services Legal$1,306--$1,306
Total Functional Expenses$359,033$23,603$0$382,636
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
26-4133980-501(c)(3)TO SUPPORT ORGANIZATION'S CHARITABLE MISSION$5,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$69,069
Fundraising Gross Income$69,069
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$59,428$37,755$31,355$6,400
Event 2$78,501$8,110$2,012$6,098
Total Events$177,251$69,069$69,069$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
-M33m, LLC (for-profit Entity) Is Owned by Ernie Kuyper, Board Member of YafPayments of Youth Basketball Program Fee AssistanceNo$14,900
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$8,297
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by officers before filing.

Form 990, Part VI, Section B, Line 12C

Organization reviews all transactions for any conflict of interest.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
26-4744698
Phone
9016240000

Signing Officer

Name
Ernie Kuyper
Title
President
Phone
9016240000
Signed
2014-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ernie Kuyper
Formed
2009
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
0
Employees
1
Volunteers
25

Preparer

Preparer
Brad Turner CPA
Phone
9016841100
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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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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt114900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt220978
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PURCHASE OF NBA BASKETBALL TICKETS PROVIDED TO YOUNG STUDENT ATHLETES.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1YOUTH BASKETBALL PROGRAM FEE ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2FAMILY ASSISTANCE CONTRIBUTIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0400
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt140
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/RecipientTable/CashGrantAmt05500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT ORGANIZATION'S CHARITABLE MISSION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO SUPPORT ORGANIZATION'S MISSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10DREAM 2 DISCOVER YOU
IRS990ScheduleI/RecipientTable/RecipientEIN0264133980
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10374 WINDING RIVER CIRCLE
IRS990ScheduleI/RecipientTable/USAddress/City0MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/State0TN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode038120
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL GRANTS AND ASSISTANCE ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10M33M LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0M33M, LLC (FOR-PROFIT ENTITY) IS OWNED BY ERNIE KUYPER, BOARD MEMBER OF YAF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt014900
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYMENTS OF YOUTH BASKETBALL PROGRAM FEE ASSISTANCE
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY OFFICERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION REVIEWS ALL TRANSACTIONS FOR ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03653
IRS990/TotalAssetsEOYAmt017948
IRS990/TotalAssetsGrp/BOYAmt03653
IRS990/TotalAssetsGrp/EOYAmt017948
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0272502
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023603
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0359033
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382636
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01653
IRS990/TotalLiabilitiesEOYAmt08297
IRS990/TotalLiabilitiesGrp/BOYAmt01653
IRS990/TotalLiabilitiesGrp/EOYAmt08297
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09651
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0359033
IRS990/TotalProgramServiceRevenueAmt0117785
IRS990/TotalReportableCompFromOrgAmt080750
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117785
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390287
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017948
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt081493
IRS990/TravelGrp/TotalAmt081493
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02000
IRS990/UnrestrictedNetAssetsGrp/EOYAmt09651
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 770445
IRS990/USAddress/City0MEMPHIS
IRS990/USAddress/State0TN
IRS990/USAddress/ZIPCode038177
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.M33MBASKETBALL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERNIE KUYPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09016240000
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine10YOUTH ATHLETIC FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0264744698
ReturnHeader/Filer/PhoneNum09016240000
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 770445
ReturnHeader/Filer/USAddress/City0MEMPHIS
ReturnHeader/Filer/USAddress/State0TN
ReturnHeader/Filer/USAddress/ZIPCode038177
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621422748
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LENAHAN SMITH & BARGIACHI PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101080 BROOKFIELD RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode038119
ReturnHeader/PreparerPersonGrp/PhoneNum09016841100
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRAD TURNER CPA
ReturnHeader/ReturnTs02014-08-27T13:33:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.55$0.01$4.54$3.72$2.34$1.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.04$3.16$3.61$2.60$1.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.02$2.15$4.64$3.46$1.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.02$0.98$2.77$2.79$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.23$1.00$2.44$2.45$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.02$1.00$3.17$3.13$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.02$0.95$3.25$3.16$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.02$0.87$3.28$2.59$0.69
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$2.62$2.62$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.01$0.19$3.05$3.63$0.58
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$3.53$2.86$0.67
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.08$0.10$3.90$3.83$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.02$0.02$3.57