Civic Intelligence

Courage League Sports

990 • Fiscal year 2015 • EIN 46-1443733

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 26, 2016

4405 121st StreetUrbandale, IA 50323

(515) 421-2020

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$11,038

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

75th percentile

26%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

47th percentile

-0.8%

Faster revenue growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$405,631

Up $84,447 (+26%) from 2014

Net Assets

Up

$400,859

Up $80,722 (+25%) from 2014

Liabilities

Up

$4,772

Up $3,725 (+356%) from 2014

Revenue

Down

$454,903

Down $3,835 (-0.8%) from 2014

Expenses

Up

$374,181

Up $87,856 (+31%) from 2014

Net Income

Down

$80,722

Down $91,691 (-53%) from 2014

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

2015

Assets$405,631
Liabilities$4,772
Net Assets$400,859

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

2015

Revenue$454,903
Expenses$374,181
Net Income$80,722
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 26, 2016
Return Version
2015v2.0
Gross Receipts
$470,303
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$105,182$162,630▲ $57,448
Savings and Temporary Cash Investments$100,074$130,583▲ $30,509
Cash and Non-Interest-Bearing Accounts$109,355$105,844▼ $3,511
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$321,184$405,631▲ $84,447
Other Assets Total$6,573$6,574▲ $1
Liabilities
Accounts Payable and Accrued Expenses$1,047$4,772▲ $3,725
Total Liabilities$1,047$4,772▲ $3,725
Net Assets / Fund Balance
Unrestricted Net Assets$320,137$400,859▲ $80,722
Total Net Assets Fund Balance$320,137$400,859▲ $80,722
Total Liabilities and Net Assets / Fund Balance$321,184$405,631▲ $84,447

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$132,724$26,081$158,805
Leasehold Improvements$27,857$1,774$29,631
Other Land Buildings$2,049$170$2,219
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa Clarke-wharffPresidentFT$11,038$11,038

Board Members and Trustees

NameTitle
Tanya FishVice President
Dr Heidi ShreckDirector
Dr Nathan BoonstraDirector
Jennifer PerryDirector
John LederDirector
Jennifer TangeSecretary
Andy GreenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$332,747
Program Service Revenue
$107,668
Investment Income
$788
Other Revenue
$13,700
All Other Contributions
$332,747
Change in Net Assets
$80,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,914
Other Expenses$176,267
Total Fundraising Expense$25,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,205$17,150$17,150$171,505
Occupancy$78,417$8,713-$87,130
All Other Expenses$13,371$3,231$2,751$19,353
Depreciation Depletion$18,357--$18,357
Payroll Taxes$12,297$1,537$1,537$15,371
Current Officers, Directors, Trustees, and Key Employees$8,830$1,104$1,104$11,038
Office Expenses$2,980$6,457$497$9,934
Advertising$5,817$831$1,662$8,310
Insurance$4,084$481$240$4,805
Other Expenses$3,800$200$492$4,000
Fees for Services Accounting$2,328$291$291$2,910
Interest$435$187-$622
Travel-$211-$211
Total Functional Expenses$307,080$41,377$25,724$374,181
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,100
Fundraising Direct Expenses$15,400
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$19,900$19,900$6,800$13,100
Spin & Shoot Wheelchair Basketball$7,500$7,500$4,500$3,000
Total Events$27,400$27,400$14,200$13,200
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
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

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

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

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 2015, no conflicts of interest were reported.

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

Documents are available from the organization upon request.

Filing and Contact Details

Filer

Filer Name
Courage League Sports
EIN
46-1443733
Phone
5154212020
Address
4405 121ST STREET, URBANDALE, IA 50323

Signing Officer

Name
Melissa Clarke-wharff
Title
President
Signed
2016-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Clarke-wharff
Formed
2012
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
1,800

Preparer

Firm
Tarbell & Co PLC
Address
2130 Grand Avenue, Des Moines, IA 50312-5302
Preparer
Tim Tarbell CPA
Phone
5152820200
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IRS990/OtherExpensesGrp/ProgramServicesAmt15700
IRS990/OtherExpensesGrp/ProgramServicesAmt23444
IRS990/OtherExpensesGrp/ProgramServicesAmt33800
IRS990/OtherExpensesGrp/TotalAmt010015
IRS990/OtherExpensesGrp/TotalAmt15700
IRS990/OtherExpensesGrp/TotalAmt24920
IRS990/OtherExpensesGrp/TotalAmt34000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt017150
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017150
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0137205
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171505
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01537
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01537
IRS990/PayrollTaxesGrp/ProgramServicesAmt012297
IRS990/PayrollTaxesGrp/TotalAmt015371
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MELISSA CLARKE-WHARFF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0107668
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0107668
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0393227
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt074
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0204983
IRS990/PYOtherRevenueAmt08047
IRS990/PYProgramServiceRevenueAmt057390
IRS990/PYRevenuesLessExpensesAmt0172413
IRS990/PYSalariesCompEmpBnftPaidAmt081342
IRS990/PYTotalExpensesAmt0286325
IRS990/PYTotalRevenueAmt0458738
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt080722
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0107668
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100074
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0130583
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0440415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0450617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0182725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01073757
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0983957
IRS990ScheduleA/SubstantialContributorsTotAmt089800
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0440415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0450617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0182725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01073757
IRS990ScheduleA/TotalSupportAmt01073757
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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/EquipmentGrp/BookValueAmt0132724
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026081
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0158805
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027857
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01774
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029631
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02049
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0170
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02219
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162630
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014200
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPIN & SHOOT WHEELCHAIR BASKETBALL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027400
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013200
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0700
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0700
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011300
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06800
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01200
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01700
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0The organization held a golf event, a spin and shoot wheelchair basketball event, and a walk / run event to raise awareness and funds for the organization.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2b - Fundraiser Additional Information
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 was emailed to each board member prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, 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 2015, no conflicts of interest were reported.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available from the organization upon request.
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/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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