Civic Intelligence

Youth Athletic Foundation

990 • Fiscal year 2019 • EIN 26-4744698

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 15, 2020

8846 Tour CircleGermantown, TN 38125

(901) 624-0000

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$60,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

55th percentile

5.1%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

44th percentile

-2.2%

Faster revenue growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$102,079

Up $4,993 (+5.1%) from 2018

Net Assets

Up

$100,220

Up $4,959 (+5.2%) from 2018

Liabilities

Up

$1,859

Up $34 (+1.9%) from 2018

Revenue

Down

$317,479

Down $7,261 (-2.2%) from 2018

Expenses

Down

$312,520

Down $3,541 (-1.1%) from 2018

Net Income

Down

$4,959

Down $3,720 (-43%) from 2018

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

2019

Assets$102,079
Liabilities$1,859
Net Assets$100,220

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

2019

Revenue$317,479
Expenses$312,520
Net Income$4,959
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 15, 2020
Return Version
2019v5.0
Gross Receipts
$465,424
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 accountability, 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$97,086$102,079▲ $4,993
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$97,086$102,079▲ $4,993
Other Assets Total-$0-
Liabilities
Other Liabilities$1,825$1,859▲ $34
Total Liabilities$1,825$1,859▲ $34
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$95,261$100,220▲ $4,959
Total Net Assets Fund Balance$95,261$100,220▲ $4,959
Total Liabilities and Net Assets / Fund Balance$97,086$102,079▲ $4,993
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ernest KuyperExecutive DirectorPT$60,000$60,000

Board Members and Trustees

NameTitle
Chris CatheyVice President
Greg AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$395,783
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-78,304
All Other Contributions
$296,433
Change in Net Assets
$4,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$129,771
Other Expenses$117,700
Salaries, Compensation, and Employee Benefits$65,049
Total Fundraising Expense$9,759
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$129,771--$129,771
Advertising$65,253--$65,253
Current Officers, Directors, Trustees, and Key Employees$25,500$25,500$9,000$60,000
Fees for Services Other-$10,250-$10,250
Fees for Services Management$9,350--$9,350
Travel$8,137--$8,137
Fees for Services Accounting-$6,500-$6,500
Payroll Taxes$2,145$2,145$759$5,049
Office Expenses$1,889--$1,889
Conferences and Meetings$1,770--$1,770
Insurance$1,688--$1,688
Other Expenses$708$882-$708
Total Functional Expenses$254,496$48,265$9,759$312,520
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$147,945
Fundraising Gross Income$69,641
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$102,356$45,856$16,806$29,050
Hoop City Classic$56,635$23,785$71,060$-47,275
Total Events$168,991$69,641$147,945$-78,304
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
-Board Mbr OwnedYouth Program AssistanceNo$59,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,859
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Line 11B: Form 990 Review Process

Officer review prior to filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Reviewed periodically

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Youth Athletic Foundation
EIN
26-4744698
Phone
9016240000
Address
8846 Tour Circle, Germantown, TN 38125

Signing Officer

Name
Ernie Kuyper
Title
Executive Director
Signed
2020-09-15
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

Firm
Counting Chickens LLC
Address
5828 Shelby Oaks Drive, Memphis, TN 38134
Preparer
Brad Turner CPA
Phone
9012688650
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
IRS990ScheduleD/TotalLiabilityAmt01859
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt099350
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt056500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt032850
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt010000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0147945
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Event
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Hoop City Classic
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt015000
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0102356
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt056635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt010000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0168991
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt045856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt023785
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt069641
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-78304
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt013835
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt013835
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt031244
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0119110
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016806
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt071060
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt024964
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt192907
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt211900
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Family Assistance Contributions
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Youth Basketball Program
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Other Contributions
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1500
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All grants and assistance are approved by the Board of Directors
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Hoop City LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Mbr Owned
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt059000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Youth Program Assistance
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officer review prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed periodically
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt097086
IRS990/TotalAssetsEOYAmt0102079
IRS990/TotalAssetsGrp/BOYAmt097086
IRS990/TotalAssetsGrp/EOYAmt0102079
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0395783
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09759
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254496
IRS990/TotalFunctionalExpensesGrp/TotalAmt0312520
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01825
IRS990/TotalLiabilitiesEOYAmt01859
IRS990/TotalLiabilitiesGrp/BOYAmt01825
IRS990/TotalLiabilitiesGrp/EOYAmt01859
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt095261
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100220
IRS990/TotalProgramServiceExpensesAmt0254496
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt060000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0317479
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097086
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0102079
IRS990/TravelGrp/ProgramServicesAmt08137
IRS990/TravelGrp/TotalAmt08137
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ernie Kuyper
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Youth Athletic Foundation
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0264744698
ReturnHeader/Filer/PhoneNum09016240000
ReturnHeader/Filer/USAddress/AddressLine1Txt08846 Tour Circle
ReturnHeader/Filer/USAddress/CityNm0Germantown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038125
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823028594
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Counting Chickens LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05828 Shelby Oaks Drive

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
2019Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • <$500k nonprofits