Civic Intelligence

Cougar Rugby

990 • Fiscal year 2014 • EIN 46-4586986

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 27, 2015

Organization Profilewww.cougarrugbyfoundation.org
742 N 530 EOrem, UT 84097

(801) 221-2939

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

54th percentile

4.9%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$48,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 52.8% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

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

Source year 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Balance Sheet
Liabilities / Assets55th percentile

Assets

$4,459

No earlier filing loaded for comparison.

Net Assets

$4,459

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin54th percentile

Revenue

$90,869

No earlier filing loaded for comparison.

Expenses

$86,410

No earlier filing loaded for comparison.

Net Income

$4,459

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15K$10K$5.0K$0Assets 2014: $4,459Liabilities 2014: $0Net Assets 2014: $4,4592014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $7,640Liabilities 2016: $0Net Assets 2016: $7,6402016Assets 2017: $10,095Liabilities 2017: $0Net Assets 2017: $10,0952017Assets 2018: $767Liabilities 2018: $0Net Assets 2018: $7672018

Highlighted filing

2014

Assets$4,459
Liabilities$0
Net Assets$4,459
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2014: $90,869Expenses 2014: $86,410Net Income 2014: $4,4592014Revenue 2015: $70,121Expenses 2015: $84,114Net Income 2015: -$13,9932015Revenue 2016: $90,006Expenses 2016: $82,366Net Income 2016: $7,6402016Revenue 2017: $60,784Expenses 2017: $58,329Net Income 2017: $2,4552017Revenue 2018: $36,800Expenses 2018: $46,128Net Income 2018: -$9,3282018

Highlighted filing

2014

Revenue$90,869
Expenses$86,410
Net Income$4,459
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 27, 2015
Return Version
2014v5.0
Gross Receipts
$90,869
Mission and Program Overview

Mission

Advancement amateur athletics specifically the rugby program at brigham young university as well as high school and club programs in the intermountain west area.

Advancement of Amature Athletics Specifically the Rugby program at Brigham Young University as well as Highschool and club programs in the Intermountain west area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$4,459-
Total Assets$0$4,459▲ $4,459
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets-$4,459-
Total Net Assets Fund Balance$0$4,459▲ $4,459
Total Liabilities and Net Assets / Fund Balance$0$4,459▲ $4,459
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
David SmythPresidentFT$48,000$48,000
Revenue and Support

Revenue Composition

Contributions and Grants
$90,869
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$90,869
Change in Net Assets
$4,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$48,000
Other Expenses$38,410
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,000$0$0$48,000
Travel$35,150$0$0$35,150
Other Expenses$2,150$0$0$2,150
Advertising$1,110$0$0$1,110
Total Functional Expenses$86,410$0$0$86,410
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
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
Filing and Contact Details

Filer

Filer Name
Cougar Rugby
EIN
46-4586986
Phone
8012212939
Address
742 N 530 E, Orem, UT 84097

Signing Officer

Name
Timothy Whipple
Title
Treasurer
Phone
8012212939
Signed
2015-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Whipple
Formed
2014
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
15

Preparer

Firm
LJCooper Tax Strategies
Address
742 N 530 E, Orem, UT 84097
Preparer
Timothy Whipple
Phone
8012212939
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“990 reviewed by all board members”

Pt VI, Line 12C

“Statement of compliance with conflict of interest policy obta”

Pt VI, Line 12C

“obtained from each board member”

Pt VI, Line 15B

“All compensation reviewed and approved by independent advisor”

Pt VI, Line 1A

“There is none.”

Pt VI, Line 18

“990 can be requested from website.”

Pt VI, Line 8A

“minutes kept of all meetings of Board”

Pt VI, Line 8B

“There are no commitees authorized to act”

Pt VI, Line 15A

“Same as answer for line 15 b”

Raw XML Appendix243 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Advancement of Amature Athletics Specifically the Rugby program at Brigham Young University as well as Highschool and club programs in the Intermountain west area.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt01110
IRS990/AdvertisingGrp/TotalAmt01110
IRS990/AllOtherContributionsAmt090869
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0TIMOTHY WHIPPLE
IRS990/BooksInCareOfDetail/PhoneNum08012212939
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0742 N 530 E
IRS990/BooksInCareOfDetail/USAddress/CityNm0Orem
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd084097
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt04459
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt048000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt090869
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt038410
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt04459
IRS990/CYSalariesCompEmpBnftPaidAmt048000
IRS990/CYTotalExpensesAmt086410
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt090869
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SPONSORSHIP OF RUGBY PROGRAM AT BYU.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt086410
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID SMYTH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt048000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt090869
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0UT
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Advancement of Amature Athletics
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt04459
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0Suplies/Ref Fees ETC
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt02150
IRS990/OtherExpensesGrp/TotalAmt02150
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TIMOTHY WHIPPLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt04459
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt090869
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt090869
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt090869
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt090869
IRS990ScheduleA/Total509Grp/TotalAmt090869
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt090869
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 reviewed by all board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Statement of compliance with conflict of interest policy obta
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2obtained from each board member
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All compensation reviewed and approved by independent advisor
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There is none.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 can be requested from website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6minutes kept of all meetings of Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7There are no commitees authorized to act
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Same as answer for line 15 b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt04459
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt04459
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090869
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt086410
IRS990/TotalFunctionalExpensesGrp/TotalAmt086410
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04459
IRS990/TotalProgramServiceExpensesAmt086410
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090869
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04459
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt035150
IRS990/TravelGrp/TotalAmt035150
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04459
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0742 N 530 E
IRS990/USAddress/CityNm0Orem
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084097
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.cougarrugbyfoundation.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY WHIPPLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08012212939
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cougar Rugby
ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0464586986
ReturnHeader/Filer/PhoneNum08012212939
ReturnHeader/Filer/USAddress/AddressLine1Txt0742 N 530 E
ReturnHeader/Filer/USAddress/CityNm0Orem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084097
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LJCooper Tax Strategies
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0742 N 530 E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Orem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084097
ReturnHeader/PreparerPersonGrp/PhoneNum08012212939
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY WHIPPLE
ReturnHeader/ReturnTs02015-08-18T07:11:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,459
Liabilities
$0
Net assets
$4,459
Revenue
$90,869
Expenses
$86,410
Net income
$4,459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$36.8$46.1$9.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.00$10.1$60.8$58.3$2.46
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$0.00$7.64$90.0$82.4$7.64
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$70.1$84.1$14.0
2014Detailed filing. Detailed filing data is available for this year.$4.46$0.00$4.46$90.9$86.4$4.46
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits