Civic Intelligence

Courage League Sports

990 • Fiscal year 2017 • EIN 46-1443733

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 31, 2018

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

42nd percentile

0.02x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

48th percentile

2.8%

Higher net margin than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$39,692

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

49th percentile

2.8%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$470,988

Up $12,817 (+2.8%) from 2016

Net Assets

Up

$463,125

Up $17,628 (+4.0%) from 2016

Liabilities

Down

$7,863

Down $4,811 (-38%) from 2016

Revenue

Up

$630,026

Up $73,177 (+13%) from 2016

Expenses

Up

$612,398

Up $100,187 (+20%) from 2016

Net Income

Down

$17,628

Down $27,010 (-61%) from 2016

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

2017

Assets$470,988
Liabilities$7,863
Net Assets$463,125

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

2017

Revenue$630,026
Expenses$612,398
Net Income$17,628
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 31, 2018
Return Version
2017v2.2
Gross Receipts
$647,388
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
Cash and Non-Interest-Bearing Accounts$123,896$169,353▲ $45,457
Land, Buildings, and Equipment, Net$156,180$147,644▼ $8,536
Savings and Temporary Cash Investments$171,521$147,418▼ $24,103
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$458,171$470,988▲ $12,817
Other Assets Total$6,574$6,573▼ $1
Liabilities
Accounts Payable and Accrued Expenses$12,674$7,863▼ $4,811
Total Liabilities$12,674$7,863▼ $4,811
Net Assets / Fund Balance
Unrestricted Net Assets$445,497$463,125▲ $17,628
Total Net Assets Fund Balance$445,497$463,125▲ $17,628
Total Liabilities and Net Assets / Fund Balance$458,171$470,988▲ $12,817

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$106,699$82,305$189,004
Leasehold Improvements$36,448$3,583$40,031
Other Land Buildings$4,497$1,130$5,627
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa Clarke-wharffPresidentFT$39,692$39,692

Board Members and Trustees

NameTitle
Tanya FishVice President
Alex BroderickDirector
Heidi Shreck MdDirector
John LederDirector
Kirk SchulerDirector
Michelle HenamanDirector
Molly WuebkerDirector
Naval TandonDirector
Stacy TandonDirector
Jennifer EllisSecretary
Eric BeaversTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$422,908
Program Service Revenue
$173,327
Investment Income
$763
Other Revenue
$33,028
All Other Contributions
$422,908
Change in Net Assets
$17,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$329,998
Other Expenses$282,400
Total Fundraising Expense$49,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,884$26,360$26,360$263,604
Occupancy$115,097$14,024$2,564$131,685
Current Officers, Directors, Trustees, and Key Employees$31,754$3,969$3,969$39,692
Depreciation Depletion$26,952$3,171$1,585$31,708
All Other Expenses$24,610$2,429$2,160$29,199
Advertising$18,775$2,682$5,364$26,821
Payroll Taxes$20,446$2,556$2,556$25,558
Insurance$10,948$1,288$644$12,880
Fees for Services Other$5,478$1,565$783$7,826
Other Expenses$2,175$2,175$1,088$5,438
Office Expenses$554$1,201$92$1,847
Pension Plan Contributions$915$114$115$1,144
Travel$267$266$133$666
Total Functional Expenses$496,949$66,195$49,254$612,398
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,975
Fundraising Direct Expenses$17,362
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$24,500$24,500$91$24,409
Jeans, Jackets, & Blues$14,435$14,435$864$13,571
Total Events$48,975$48,975$17,362$31,613
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
Yes
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, 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 2017, no conflicts of interest were reported.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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 similiar 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, 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
2018-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Clarke-wharff
Formed
2012
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
23
Volunteers
2,076

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/IRPDocumentCnt02
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IRS990/LandBldgEquipCostOrOtherBssAmt0234662
IRS990/LegalDomicileStateCd0IA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0445497
IRS990/NetAssetsOrFundBalancesEOYAmt0463125
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt031613
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02564
IRS990/OccupancyGrp/ManagementAndGeneralAmt014024
IRS990/OccupancyGrp/ProgramServicesAmt0115097
IRS990/OccupancyGrp/TotalAmt0131685
IRS990/OfficeExpensesGrp/FundraisingAmt092
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01201
IRS990/OfficeExpensesGrp/ProgramServicesAmt0554
IRS990/OfficeExpensesGrp/TotalAmt01847
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt06574
IRS990/OtherAssetsTotalGrp/EOYAmt06573
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0WEBSITE SUPPORT
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt01841
IRS990/OtherExpensesGrp/FundraisingAmt11088
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03682
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1713
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22175
IRS990/OtherExpensesGrp/ProgramServicesAmt012886
IRS990/OtherExpensesGrp/ProgramServicesAmt18795
IRS990/OtherExpensesGrp/ProgramServicesAmt26413
IRS990/OtherExpensesGrp/ProgramServicesAmt32175
IRS990/OtherExpensesGrp/TotalAmt018409
IRS990/OtherExpensesGrp/TotalAmt18795
IRS990/OtherExpensesGrp/TotalAmt27126
IRS990/OtherExpensesGrp/TotalAmt35438
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01415
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01415
IRS990/OtherRevenueTotalAmt01415
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026360
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026360
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0210884
IRS990/OtherSalariesAndWagesGrp/TotalAmt0263604
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02556
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02556
IRS990/PayrollTaxesGrp/ProgramServicesAmt020446
IRS990/PayrollTaxesGrp/TotalAmt025558
IRS990/PensionPlanContributionsGrp/FundraisingAmt0115
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0114
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0915
IRS990/PensionPlanContributionsGrp/TotalAmt01144
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MELISSA CLARKE-WHARFF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc1MERCHANDISE SALES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt093
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0173234
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0173234
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt193
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0366426
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0790
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0207246
IRS990/PYOtherRevenueAmt032431
IRS990/PYProgramServiceRevenueAmt0157202
IRS990/PYRevenuesLessExpensesAmt044638
IRS990/PYSalariesCompEmpBnftPaidAmt0304965
IRS990/PYTotalExpensesAmt0512211
IRS990/PYTotalRevenueAmt0556849
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt017628
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0173327
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0171521
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0147418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0645117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0562107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0440415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0450617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0182725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02280981
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0763
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0790
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01553
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01508
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0854
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02362
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91700
IRS990ScheduleA/PublicSupportTotal170Amt02095173
IRS990ScheduleA/SubstantialContributorsTotAmt0185808
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0645117
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0562107
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0440415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0450617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0182725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02280981
IRS990ScheduleA/TotalSupportAmt02284896
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0106699
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082305
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0189004
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt036448
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03583
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040031

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
2017Detailed filing. Detailed filing data is available for this year.$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

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $500k-$1M nonprofits