Civic Intelligence

Courage League Sports

990 • Fiscal year 2020 • EIN 46-1443733

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 18, 2021

5443 Beachtree DrWest Des Moines, IA 50266

(515) 421-2020

Siviq Scores

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

Liabilities / Assets

47th percentile

0.04x

Higher debt load relative to assets than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.03x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

78th percentile

27%

Higher net margin than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

77th percentile

$70,551

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

86th percentile

69%

Faster asset growth than 86% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

88th percentile

59%

Faster revenue growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$433,425

Up $176,674 (+69%) from 2019

Net Assets

Up

$418,197

Up $161,446 (+63%) from 2019

Liabilities

Up

$15,228

Up $15,228 from 2019

Revenue

Up

$597,938

Up $221,068 (+59%) from 2019

Expenses

Down

$436,016

Down $56,906 (-12%) from 2019

Net Income

Up

$161,922

Up $277,974 (+240%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $148,931Liabilities 2013: $1,207Net Assets 2013: $147,7242013Assets 2014: $321,184Liabilities 2014: $1,047Net Assets 2014: $320,1372014Assets 2015: $405,631Liabilities 2015: $4,772Net Assets 2015: $400,8592015Assets 2016: $458,171Liabilities 2016: $12,674Net Assets 2016: $445,4972016Assets 2017: $470,988Liabilities 2017: $7,863Net Assets 2017: $463,1252017Assets 2018: $382,447Liabilities 2018: $9,644Net Assets 2018: $372,8032018Assets 2019: $256,751Liabilities 2019: $0Net Assets 2019: $256,7512019Assets 2020: $433,425Liabilities 2020: $15,228Net Assets 2020: $418,1972020Assets 2021: $561,834Liabilities 2021: $22,167Net Assets 2021: $539,6672021Assets 2022: $695,534Liabilities 2022: $17,325Net Assets 2022: $678,2092022Assets 2023: $841,828Liabilities 2023: $13,773Net Assets 2023: $828,0552023Assets 2024: $676,325Liabilities 2024: $23,471Net Assets 2024: $652,8542024

Highlighted filing

2020

Assets$433,425
Liabilities$15,228
Net Assets$418,197

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $216,822Expenses 2013: $73,661Net Income 2013: $143,1612013Revenue 2014: $458,738Expenses 2014: $286,325Net Income 2014: $172,4132014Revenue 2015: $454,903Expenses 2015: $374,181Net Income 2015: $80,7222015Revenue 2016: $556,849Expenses 2016: $512,211Net Income 2016: $44,6382016Revenue 2017: $630,026Expenses 2017: $612,398Net Income 2017: $17,6282017Revenue 2018: $547,974Expenses 2018: $638,296Net Income 2018: -$90,3222018Revenue 2019: $376,870Expenses 2019: $492,922Net Income 2019: -$116,0522019Revenue 2020: $597,938Expenses 2020: $436,016Net Income 2020: $161,9222020Revenue 2021: $525,861Expenses 2021: $451,798Net Income 2021: $74,0632021Revenue 2022: $655,012Expenses 2022: $504,552Net Income 2022: $150,4602022Revenue 2023: $671,468Expenses 2023: $538,082Net Income 2023: $133,3862023Revenue 2024: $519,230Expenses 2024: $706,470Net Income 2024: -$187,2402024

Highlighted filing

2020

Revenue$597,938
Expenses$436,016
Net Income$161,922
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 18, 2021
Return Version
2020v4.0
Gross Receipts
$608,277
Mission and Program Overview

Mission

The mission of Courage League Sports is to provide a recreational, adaptive sports facility specifically designed for children and adults not able to go full speed due to disability, illness, or emotional challenges.

The mission of can play is to provide a recreational adaptive sports facility specifically designed for children and adults to go "full speed" due to disability, illness, or emotional challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$143,171$181,005▲ $37,834
Cash and Non-Interest-Bearing Accounts$70,159$169,394▲ $99,235
Land, Buildings, and Equipment, Net$43,421$16,535▼ $26,886
Prepaid Expenses and Deferred Charges-$208-
Total Assets$256,751$433,425▲ $176,674
Other Assets Total-$66,283-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$14,000-
Accounts Payable and Accrued Expenses-$1,228-
Total Liabilities$0$15,228▲ $15,228
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$256,751$418,197▲ $161,446
Total Net Assets Fund Balance$256,751$418,197▲ $161,446
Total Liabilities and Net Assets / Fund Balance$256,751$433,425▲ $176,674

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,936$157,085$172,021
Other Land Buildings$1,599-$1,599
Other Assets Org$66,283--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa Clarke-wharffExecutive DiFT$68,496$2,055$70,551
Revenue and Support

Revenue Composition

Contributions and Grants
$393,770
Program Service Revenue
$143,130
Investment Income
$1,341
Other Revenue
$59,697
All Other Contributions
$298,537
Change in Net Assets
$161,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$241,713
Salaries, Compensation, and Employee Benefits$194,303
Total Fundraising Expense$38,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,251$10,406$10,406$104,063
Current Officers, Directors, Trustees, and Key Employees$56,441$7,055$7,055$70,551
Depreciation Depletion$22,854$2,689$1,344$26,887
Advertising$17,275$2,468$4,936$24,679
Fees for Services Accounting$12,797$3,656$1,828$18,281
Occupancy$13,983$1,556$18$15,557
Payroll Taxes$12,394$1,549$1,549$15,492
Insurance$10,783$1,269$634$12,686
Fees for Services Other$7,175$2,050$1,025$10,250
Travel$4,365$3,708$2,136$10,209
Office Expenses$3,584$4,432$495$8,511
Pension Plan Contributions$3,357$420$420$4,197
Other Expenses$1,203$1,276$6,863$1,203
All Other Expenses$452$301-$753
Total Functional Expenses$354,472$42,835$38,709$436,016
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,036
Fundraising Direct Expenses$10,339
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Courage on the$35,671$34,616$815$33,801
Night With Cour$24,535$23,090$2,902$20,188
Total Events$72,536$70,036$10,339$59,697
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
Yes
Backup withholding compliance
Yes
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

A copy of the 990 was emailed to each board member prior to filing.

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

Annually, all board members and key employees of the organization are required to review the conflict of interest policy and sign a document indicating that they have no conflicts of interest or disclose potential conflicts of interest. For 2020, no conflicts were reported.

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

Compensation of the executive director and other employees are reviewed annually by the finance committee of the board of directors. The committee determines and considers compensation based on compensation paid to qualified individuals in comparable positions at similar organizations. The financial position of the organization, current economic situation, responsibilities of the individual and accomplishments of the individual are all taken into consideration in this process. The complete board of directors approves final compensation to be paid to the executive director, officers, and key employees. The process and decisions made are documented by the finance committee and the board of directors.

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

Compensation of the executive director and other employees are reviewed annually by the finance committee of the board of directors. The committee determines and considers compensation based on compensation paid to qualified individuals in comparable positions at similar organizations. The financial position of the organization, current economic situation, responsibilities of the individual and accomplishments of the individual are all taken into consideration in this process. The complete board of directors approves final compensation to be paid to the executive director, officers, and key employees. The process and decisions made are documented by the finance committee and the board of directors.

Form 990, Page 6, Part VI, Line 19

Documents are available from the organization upon request.

Filing and Contact Details

Filer

Filer Name
Can Play
EIN
46-1443733
Phone
5154212020
Address
5443 BEACHTREE DR, WEST DES MOINES, IA 50266

Signing Officer

Name
Melissa Clarke-wharff
Title
Executive Director
Phone
5154214021
Signed
2021-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Lande
Formed
2012
Legal Domicile
Ia
Voting Board Members
11
Independent Board Members
10
Employees
9
Volunteers
184

Preparer

Firm
Tdt Cpas and Advisors Pc
Address
1245 JORDAN CREEK PKWY SUITE 100, WEST DES MOINES, IA 50266-2300
Preparer
Dan Montgomery CPA
Phone
5156575800
Supplemental Narrative

Additional Explanations

Form 990

Effective december 31, 2020, opportunity on deck merged with and into courage league sports. Additionally, effective december 31, 2020, courage league sports has changed their name to be can play. Can play will provide youth in low-socioeconomic areas with opportunities in organized sports and youth development programing. Additionally, can play will provide adapted recreational activities and sports for children and adults living with special health care needs. The assets and liabilities of opportunity on deck are included on the balance sheet. Assets that were received from opportunity on deck are shown on schedule b and are included as contribution revenue.

Form 990, Part XI, Line 9

Fundraising 0 fundraising 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a nonprofit organization as described in section 501 (c)(3) of the internal revenue code and is exempt from federal and state income taxes. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF CAN PLAY IS TO PROVIDE A RECREATIONAL ADAPTIVE SPORTS FACILITY SPECIFICALLY DESIGNED FOR CHILDREN AND ADULTS TO GO "FULL SPEED" DUE TO DISABILITY, ILLNESS, OR EMOTIONAL CHALLENGES.
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IRS990/OfficeExpensesGrp/FundraisingAmt0495
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IRS990/OfficeExpensesGrp/ProgramServicesAmt03584
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IRS990/Organization501c3Ind0X
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IRS990/OtherChangesInNetAssetsAmt0-476
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1OTHER FUNDRAISING
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3APPAREL/CLOTHING EXPENSE
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IRS990/OtherExpensesGrp/TotalAmt16863
IRS990/OtherExpensesGrp/TotalAmt24253
IRS990/OtherExpensesGrp/TotalAmt31203
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010406
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083251
IRS990/OtherSalariesAndWagesGrp/TotalAmt0104063
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01549
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01549
IRS990/PayrollTaxesGrp/ProgramServicesAmt012394
IRS990/PayrollTaxesGrp/TotalAmt015492
IRS990/PensionPlanContributionsGrp/FundraisingAmt0420
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0420
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0CINDY LANDE
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0143130
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0233759
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-35870
IRS990/PYOtherExpensesAmt0245525
IRS990/PYOtherRevenueAmt066058
IRS990/PYProgramServiceRevenueAmt0112923
IRS990/PYRevenuesLessExpensesAmt0-116052
IRS990/PYSalariesCompEmpBnftPaidAmt0247397
IRS990/PYTotalExpensesAmt0492922
IRS990/PYTotalRevenueAmt0376870
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0161922
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0143171
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0181005
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 2,362
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0233759
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0353519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0645117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0562107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02188272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01341
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01009
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0763
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0790
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05829
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0420624
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0854
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02362
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalSupportAmt02348093
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt027875
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0151630
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt014936
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0157085
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0172021
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt066283
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM COMMUNITY FOUNDATION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01599
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01599
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016535
IRS990ScheduleD/TotalBookValueOtherAssetsAmt066283
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt02500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01055
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010339
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COURAGE ON THE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0NIGHT WITH COUR
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt03560
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03870
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035671
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt024535
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt012330
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt012330

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.76$0.23$6.53$5.19$7.06$1.87
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.42$0.14$8.28$6.71$5.38$1.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.96$0.17$6.78$6.55$5.05$1.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$0.22$5.40$5.26$4.52$0.74
2020Detailed filing. Detailed filing data is available for this year.$4.33$0.15$4.18$5.98$4.36$1.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.00$2.57$3.77$4.93$1.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.10$3.73$5.48$6.38$0.90
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.08$4.63$6.30$6.12$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.13$4.45$5.57$5.12$0.45
2015Detailed filing. Detailed filing data is available for this year.$4.06$0.05$4.01$4.55$3.74$0.81
2014Detailed filing. Detailed filing data is available for this year.$3.21$0.01$3.20$4.59$2.86$1.72
2013Detailed filing. Detailed filing data is available for this year.$1.49$0.01$1.48$2.17$0.74$1.43
Peer Organizations

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