Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Frostees Challenge Inc.
EIN 45-1957496 • 501(c)3 • Louisville, KY
Pub. 78 Eligible990-N Coverage
Profile
As a 501c3 non-profit, we are committed to making sure everyone has the opportunity to get out on the field; to practice, play and work on improving their athletic skill set regardless of financial status.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$10,334
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$10,334
No earlier filing loaded for comparison.
Revenue
$87,221
No earlier filing loaded for comparison.
Expenses
$78,455
No earlier filing loaded for comparison.
Net Income
$8,766
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $10,334
- Liabilities
- $0
- Net assets
- $10,334
- Revenue
- $87,221
- Expenses
- $78,455
- Net income
- $8,766
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $87,221
Mission and Program Overview
Mission
As a 501c3 non-profit, we are committed to making sure everyone has the opportunity to get out on the field; to practice, play and work on improving their athletic skill set regardless of financial status.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FROSTEE'S CHALLNEGE STAY READY PROGRAM OFFER SMALL GROUP CLINICS, PRIVATE ONE-ON-ONE INSTRUCTION, TEAM COACHING, PRIVATE COACHING, ZOOM MENTORSHIP AND CONSULTING. | $35,000 | $83,136 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FROSTEE RUCKER | Director | PT | $0 | - | - |
| FROSTEE L RUCKER | Director | PT | $0 | - | - |
| CAITLIN ROSE | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- FROSTEE'S CHALLENGE
- EIN
- 45-1957496
- Phone
- 5022925500
- Address
- 4360 BROWNSBORO RD STE 101, LOUISVILLE, KY 40207
Signing Officer
- Name
- Frostee Rucker
- Title
- Director
- Phone
- 5022925500
- Signed
- 2025-11-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lemastus Mcdonough Pllc
- Address
- 10200 FOREST GREEN BLVD STE 603, LOUISVILLE, KY 40223
- Preparer
- John Lemastus
- Phone
- 5024736071
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 1,634. Description: meals. Amount: 2,441. Description: license fees. Amount: 129. Description: travel. Amount: 7,751. Description: photography. Amount: 3,900. Description: marketing & event planning. Amount: 6,025. Description: camp equipment. Amount: 10,629. Description: subscriptions. Amount: 120. Description: donations. Amount: 4,817. Description: supplies. Amount: 3,614. Description: storage. Amount: 4,100. Description: website. Amount: 729. Total to form 990-ez, line 16: 45,889.”
Raw XML Appendix155 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FROSTEE RUCKER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5022925500 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4360 B4360 BROWNSBORO RD STE 101 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40207 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1568 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 10334 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 58391 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8766 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 32450 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 1568 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 10334 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87221 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 1568 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 10334 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 1568 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 10334 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FROSTEE RUCKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | FROSTEE L RUCKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CAITLIN ROSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 45889 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | AS A 501C3 NON-PROFIT, WE ARE COMMITTED TO MAKING SURE EVERYONE HAS THE OPPORTUNITY TO GET OUT ON THE FIELD; TO PRACTICE, PLAY AND WORK ON IMPROVING THEIR ATHLETIC SKILL SET REGARDLESS OF FINANCIAL STATUS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 116 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 28830 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FROSTEE'S CHALLNEGE STAY READY PROGRAM OFFER SMALL GROUP CLINICS, PRIVATE ONE-ON-ONE INSTRUCTION, TEAM COACHING, PRIVATE COACHING, ZOOM MENTORSHIP AND CONSULTING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 35000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 83136 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 78455 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 83136 |
| IRS990EZ/TotalRevenueAmt | 0 | 87221 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 58391 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20530 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 29271 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9581 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 117773 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 16 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 16 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 28830 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 26982 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2750 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 16566 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 75128 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 16 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 16 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00010 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 192901 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 87221 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 47512 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32021 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26147 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 192901 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 87221 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 47528 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 32021 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 26147 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 192917 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INSURANCE. AMOUNT: 1,634. DESCRIPTION: MEALS. AMOUNT: 2,441. DESCRIPTION: LICENSE FEES. AMOUNT: 129. DESCRIPTION: TRAVEL. AMOUNT: 7,751. DESCRIPTION: PHOTOGRAPHY. AMOUNT: 3,900. DESCRIPTION: MARKETING & EVENT PLANNING. AMOUNT: 6,025. DESCRIPTION: CAMP EQUIPMENT. AMOUNT: 10,629. DESCRIPTION: SUBSCRIPTIONS. AMOUNT: 120. DESCRIPTION: DONATIONS. AMOUNT: 4,817. DESCRIPTION: SUPPLIES. AMOUNT: 3,614. DESCRIPTION: STORAGE. AMOUNT: 4,100. DESCRIPTION: WEBSITE. AMOUNT: 729. TOTAL TO FORM 990-EZ, LINE 16: 45,889. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FROSTEE RUCKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5022925500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FROSTEE'S CHALLENGE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FROS |
| ReturnHeader/Filer/EIN | 0 | 451957496 |
| ReturnHeader/Filer/PhoneNum | 0 | 5022925500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4360 BROWNSBORO RD STE 101 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOUISVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40207 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 824357834 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LEMASTUS MCDONOUGH PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10200 FOREST GREEN BLVD STE 603 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOUISVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5024736071 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN LEMASTUS |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T07:22:18-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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