Civic Intelligence

Set IT Off Volleyball Inc.

EIN 33-2431156 • 501(c)3 • West Des Moines, IA

Pub. 78 Eligible990-N Coverage

Profile

Set it off volleyball is dedicated to empowering young girls through the sport of volleyball, fostering skill development, teamwork, and confidence in a supporting and inclusive environment. We strive to inpire a love for the game while building strong character and lifelong friendships.

3509 Turnberry DriveWest Des Moines, IA 50265

www.setitoffvb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

87th percentile

44%

Higher net margin than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Assets

$26,100

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$26,100

No earlier filing loaded for comparison.

Revenue

$59,873

No earlier filing loaded for comparison.

Expenses

$33,773

No earlier filing loaded for comparison.

Net Income

$26,100

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30K$20K$10K$0Assets 2025: $26,100Liabilities 2025: $0Net Assets 2025: $26,1002025

Highlighted filing

2025

Assets$26,100
Liabilities$0
Net Assets$26,100

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0Revenue 2025: $59,873Expenses 2025: $33,773Net Income 2025: $26,1002025

Highlighted filing

2025

Revenue$59,873
Expenses$33,773
Net Income$26,100

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.1$0.00$26.1$59.9$33.8$26.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 14, 2026
Return Version
2025v4.0
Gross Receipts
$59,873
Mission and Program Overview

Mission

Set it off volleyball is dedicated to empowering young girls through the sport of volleyball, fostering skill development, teamwork, and confidence in a supporting and inclusive environment. We strive to inpire a love for the game while building strong character and lifelong friendships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$23,064-
Land, Buildings, and Equipment, Net-$3,036-
Total Assets$0$26,100▲ $26,100
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$26,100-
Total Net Assets Fund Balance$0$26,100▲ $26,100
Total Liabilities and Net Assets / Fund Balance$0$26,100▲ $26,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew ChristensenPresident
Morgan ElliottSecretary
Molly LukenbillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,995
Program Service Revenue
$37,878
Investment Income
$0
Other Revenue
$0
All Other Contributions
$21,995
Change in Net Assets
$26,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,873
Total Revenue per Audited Statements
$59,873
Total Revenue per Form 990
$59,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,773
Total Fundraising Expense$55
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$5,662$64-$5,726
Occupancy$2,487--$2,487
Advertising-$2,399-$2,399
Other Expenses$2,104--$2,104
Office Expenses-$1,320$55$1,375
Fees for Services Legal-$748-$748
Information Technology-$566-$566
Fees for Services Other-$201-$201
Depreciation Depletion$160--$160
Total Functional Expenses$28,420$5,298$55$33,773

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$33,773
Total Expenses per Audited Statements$33,773
Total Expenses per Form 990$33,773
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviewed during its regularly scheduled quarterly board meeting before the tax return is due.

Form 990, Page 6, Part VI, Line 12C

The board of directors reviews and discloses any potential conflicts of interest during its regularly scheduled board meeting. Any person with an identified potential conflict of interest will abstain from any vote or decision related to the potential conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The board of directors will review and approval annual compensation during a regularly scheduled board meeting.

Form 990, Page 6, Part VI, Line 15B

The board of directors will review and approval annual compensation during a regularly scheduled board meeting.

Form 990, Page 6, Part VI, Line 19

Anyone requesting a copies of the governing documents may contact a board member through the contact method listed in the organization's website.

Filing and Contact Details

Filer

Filer Name
Set It Off Volleyball Inc
EIN
33-2431156
Phone
5157208934
Address
3509 TURNBERRY DRIVE, WEST DES MOINES, IA 50265

Signing Officer

Name
Matthew Christensen
Title
President
Phone
5157208934
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Christensen
Formed
2024
Legal Domicile
Ia
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Shaul & Associates Plc
Address
2600 WESTOWN PKWY STE 380, WEST DES MOINES, IA 50266
Preparer
Alicia Bever CPA
Phone
5153185159
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Set it off volleyball is dedicated to empowering young girls through the sport of volleyball, fostering skill development, teamwork, and confidence in a supporting and inclusive environment. We strive to inpire a love for the game while building strong character and lifelong friendships.

Form 990, Page 2, Part III, Line 4A

Set it off volleyball, inc. Is a 501(c)(3) nonprofit organization that provides community-based youth volleyball programming for girls in polk county, iowa. The organization offers age-appropriate volleyball instruction, practices, scrimmages, and limited competitive opportunities for participants in its 9u, 10u, 11u, and 12u programs. Services provided include structured practice sessions focused on fundamental skill development, teamwork, sportsmanship, and physical fitness; supervised scrimmages and game play; and access to safe, organized athletic environments led by trained coaches and volunteers. Programming is designed to be developmentally appropriate and inclusive, with an emphasis on early skill building, confidence, and positive youth development rather than elite or travel-based competition. Set it off volleyball also administers a need-based scholarship program to reduce financial barriers to participation. Scholarships are awarded as partial assistance in accordance with a board-adopted scholarship policy and are intended to expand access to organized youth sports for families facing financial constraints. In addition to athletic programming, the organization partners with real food 4 kids to provide age-appropriate nutrition education and wellness resources that support healthy habits and overall youth development. This educational component complements the organization's focus on physical activity and reinforces positive lifestyle practices for participants and their families. The organization further engages families and the broader community through volunteer activities, fundraising events, and partnerships that support affordability, youth development, and community connection. All services are provided in futherance of the organization's charitable mission to increase access to youth athletics and promote physical, social, and emotional well-being among children.

Form 990, Part IX, Line 24E

Coach stipends 2,000 0 0 program photography & vid 1,298 0 0 team events 1,126 0 0 scholarships awarded 1,029 0 0 tournament entry fees 209 0 0 club association dues 0 64 0 total 5,662 64 0

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting standard for income taxes, which apply to nonprofit corporations, prescribe a comprehensive model for how an organization measures, recognizes, presents, and discloses in its financial statements uncertain tax positions that the organization has taken or expects to take on its income tax returns. This includes positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. The organization's income tax filings are subject to audit by various taxing authorities. The organization is no longer subject to u.s. Federal or state tax examinations by tax authorities for the years prior to 2020. There had been no notice of any impending examinations by tax authorities, and no examinations are in process. In evaluating the organization's tax provisions and accruals, future taxable income, the reversal of temporary differences, interpretations, and tax planning strategies are considered. Management believes their estimates are appropriate based on current facts and circumstances.

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IRS990/Desc0SET IT OFF VOLLEYBALL, INC. IS A 501(C)(3) NONPROFIT ORGANIZATION THAT PROVIDES COMMUNITY-BASED YOUTH VOLLEYBALL PROGRAMMING FOR GIRLS IN POLK COUNTY, IOWA. THE ORGANIZATION OFFERS AGE-APPROPRIATE VOLLEYBALL INSTRUCTION, PRACTICES, SCRIMMAGES, AND LIMITED COMPETITIVE OPPORTUNITIES FOR PARTICIPANTS IN ITS 9U, 10U, 11U, AND 12U PROGRAMS. SERVICES PROVIDED INCLUDE STRUCTURED PRACTICE SESSIONS FOCUSED ON FUNDAMENTAL SKILL DEVELOPMENT, TEAMWORK, SPORTSMANSHIP, AND PHYSICAL FITNESS; SUPERVISED SCRIMMAGES AND GAME PLAY; AND ACCESS TO SAFE, ORGANIZED ATHLETIC ENVIRONMENTS LED BY TRAINED COACHES AND VOLUNTEERS. PROGRAMMING IS DESIGNED TO BE DEVELOPMENTALLY APPROPRIATE AND INCLUSIVE, WITH AN EMPHASIS ON EARLY SKILL BUILDING, CONFIDENCE, AND POSITIVE YOUTH DEVELOPMENT RATHER THAN ELITE OR TRAVEL-BASED COMPETITION. SET IT OFF VOLLEYBALL ALSO ADMINISTERS A NEED-BASED SCHOLARSHIP PROGRAM TO REDUCE FINANCIAL BARRIERS TO PARTICIPATION. SCHOLARSHIPS ARE AWARDED AS PARTIAL ASSISTANCE IN ACCORDANCE WITH A BOARD-ADOPTED SCHOLARSHIP POLICY AND ARE INTENDED TO EXPAND ACCESS TO ORGANIZED YOUTH SPORTS FOR FAMILIES FACING FINANCIAL CONSTRAINTS. IN ADDITION TO ATHLETIC PROGRAMMING, THE ORGANIZATION PARTNERS WITH REAL FOOD 4 KIDS TO PROVIDE AGE-APPROPRIATE NUTRITION EDUCATION AND WELLNESS RESOURCES THAT SUPPORT HEALTHY HABITS AND OVERALL YOUTH DEVELOPMENT. THIS EDUCATIONAL COMPONENT COMPLEMENTS THE ORGANIZATION'S FOCUS ON PHYSICAL ACTIVITY AND REINFORCES POSITIVE LIFESTYLE PRACTICES FOR PARTICIPANTS AND THEIR FAMILIES. THE ORGANIZATION FURTHER ENGAGES FAMILIES AND THE BROADER COMMUNITY THROUGH VOLUNTEER ACTIVITIES, FUNDRAISING EVENTS, AND PARTNERSHIPS THAT SUPPORT AFFORDABILITY, YOUTH DEVELOPMENT, AND COMMUNITY CONNECTION. ALL SERVICES ARE PROVIDED IN FUTHERANCE OF THE ORGANIZATION'S CHARITABLE MISSION TO INCREASE ACCESS TO YOUTH ATHLETICS AND PROMOTE PHYSICAL, SOCIAL, AND EMOTIONAL WELL-BEING AMONG CHILDREN.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARD FOR INCOME TAXES, WHICH APPLY TO NONPROFIT CORPORATIONS, PRESCRIBE A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION MEASURES, RECOGNIZES, PRESENTS, AND DISCLOSES IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON ITS INCOME TAX RETURNS. THIS INCLUDES POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS PRIOR TO 2020. THERE HAD BEEN NO NOTICE OF ANY IMPENDING EXAMINATIONS BY TAX AUTHORITIES, AND NO EXAMINATIONS ARE IN PROCESS. IN EVALUATING THE ORGANIZATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS, AND TAX PLANNING STRATEGIES ARE CONSIDERED. MANAGEMENT BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SET IT OFF VOLLEYBALL IS DEDICATED TO EMPOWERING YOUNG GIRLS THROUGH THE SPORT OF VOLLEYBALL, FOSTERING SKILL DEVELOPMENT, TEAMWORK, AND CONFIDENCE IN A SUPPORTING AND INCLUSIVE ENVIRONMENT. WE STRIVE TO INPIRE A LOVE FOR THE GAME WHILE BUILDING STRONG CHARACTER AND LIFELONG FRIENDSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SET IT OFF VOLLEYBALL, INC. IS A 501(C)(3) NONPROFIT ORGANIZATION THAT PROVIDES COMMUNITY-BASED YOUTH VOLLEYBALL PROGRAMMING FOR GIRLS IN POLK COUNTY, IOWA. THE ORGANIZATION OFFERS AGE-APPROPRIATE VOLLEYBALL INSTRUCTION, PRACTICES, SCRIMMAGES, AND LIMITED COMPETITIVE OPPORTUNITIES FOR PARTICIPANTS IN ITS 9U, 10U, 11U, AND 12U PROGRAMS. SERVICES PROVIDED INCLUDE STRUCTURED PRACTICE SESSIONS FOCUSED ON FUNDAMENTAL SKILL DEVELOPMENT, TEAMWORK, SPORTSMANSHIP, AND PHYSICAL FITNESS; SUPERVISED SCRIMMAGES AND GAME PLAY; AND ACCESS TO SAFE, ORGANIZED ATHLETIC ENVIRONMENTS LED BY TRAINED COACHES AND VOLUNTEERS. PROGRAMMING IS DESIGNED TO BE DEVELOPMENTALLY APPROPRIATE AND INCLUSIVE, WITH AN EMPHASIS ON EARLY SKILL BUILDING, CONFIDENCE, AND POSITIVE YOUTH DEVELOPMENT RATHER THAN ELITE OR TRAVEL-BASED COMPETITION. SET IT OFF VOLLEYBALL ALSO ADMINISTERS A NEED-BASED SCHOLARSHIP PROGRAM TO REDUCE FINANCIAL BARRIERS TO PARTICIPATION. SCHOLARSHIPS ARE AWARDED AS PARTIAL ASSISTANCE IN ACCORDANCE WITH A BOARD-ADOPTED SCHOLARSHIP POLICY AND ARE INTENDED TO EXPAND ACCESS TO ORGANIZED YOUTH SPORTS FOR FAMILIES FACING FINANCIAL CONSTRAINTS. IN ADDITION TO ATHLETIC PROGRAMMING, THE ORGANIZATION PARTNERS WITH REAL FOOD 4 KIDS TO PROVIDE AGE-APPROPRIATE NUTRITION EDUCATION AND WELLNESS RESOURCES THAT SUPPORT HEALTHY HABITS AND OVERALL YOUTH DEVELOPMENT. THIS EDUCATIONAL COMPONENT COMPLEMENTS THE ORGANIZATION'S FOCUS ON PHYSICAL ACTIVITY AND REINFORCES POSITIVE LIFESTYLE PRACTICES FOR PARTICIPANTS AND THEIR FAMILIES. THE ORGANIZATION FURTHER ENGAGES FAMILIES AND THE BROADER COMMUNITY THROUGH VOLUNTEER ACTIVITIES, FUNDRAISING EVENTS, AND PARTNERSHIPS THAT SUPPORT AFFORDABILITY, YOUTH DEVELOPMENT, AND COMMUNITY CONNECTION. ALL SERVICES ARE PROVIDED IN FUTHERANCE OF THE ORGANIZATION'S CHARITABLE MISSION TO INCREASE ACCESS TO YOUTH ATHLETICS AND PROMOTE PHYSICAL, SOCIAL, AND EMOTIONAL WELL-BEING AMONG CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED DURING ITS REGULARLY SCHEDULED QUARTERLY BOARD MEETING BEFORE THE TAX RETURN IS DUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST DURING ITS REGULARLY SCHEDULED BOARD MEETING. ANY PERSON WITH AN IDENTIFIED POTENTIAL CONFLICT OF INTEREST WILL ABSTAIN FROM ANY VOTE OR DECISION RELATED TO THE POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS WILL REVIEW AND APPROVAL ANNUAL COMPENSATION DURING A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS WILL REVIEW AND APPROVAL ANNUAL COMPENSATION DURING A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANYONE REQUESTING A COPIES OF THE GOVERNING DOCUMENTS MAY CONTACT A BOARD MEMBER THROUGH THE CONTACT METHOD LISTED IN THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COACH STIPENDS 2,000 0 0 PROGRAM PHOTOGRAPHY & VID 1,298 0 0 TEAM EVENTS 1,126 0 0 SCHOLARSHIPS AWARDED 1,029 0 0 TOURNAMENT ENTRY FEES 209 0 0 CLUB ASSOCIATION DUES 0 64 0 TOTAL 5,662 64 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHAUL & ASSOCIATES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02600 WESTOWN PKWY STE 380
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA BEVER CPA
ReturnHeader/ReturnTs02026-01-27T18:05:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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