Civic Intelligence

Cougar Rugby

990 • Fiscal year 2016 • EIN 46-4586986

Jan 01, 2016 to Dec 31, 2016 • Filed on May 02, 2017

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

(801) 376-7199

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Revenue Growth

78th percentile

28%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$7,640

Up $7,640 from 2015

Net Assets

Up

$7,640

Up $7,640 from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin61st percentile

Revenue

Up

$90,006

Up $19,885 (+28%) from 2015

Expenses

Down

$82,366

Down $1,748 (-2.1%) from 2015

Net Income

Up

$7,640

Up $21,633 (+155%) from 2015

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

2016

Assets$7,640
Liabilities$0
Net Assets$7,640
Open 2016 Filing

Operations Trend

Revenue Growth78th percentile

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

2016

Revenue$90,006
Expenses$82,366
Net Income$7,640
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 2, 2017
Return Version
2016v3.0
Gross Receipts
$90,006
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$7,640-
Total Assets$0$7,640▲ $7,640
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets-$7,640-
Total Net Assets Fund Balance$0$7,640▲ $7,640
Total Liabilities and Net Assets / Fund Balance$0$7,640▲ $7,640
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
W Raymond JohnsonDirector
Kimball KjarSecretary
Timothy WhippleTreasurer
Justen NadauldVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$90,006
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$90,006
Change in Net Assets
$7,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$54,000
Other Expenses$28,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,000--$54,000
Travel$9,709--$9,709
Advertising$3,644--$3,644
Other Expenses$26--$26
Total Functional Expenses$82,366$0$0$82,366
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
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
No
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Cougar Rugby
EIN
46-4586986
Phone
8013767199
Address
742 N 530 E, OREM, UT 84097

Signing Officer

Name
W Raymond Johnson
Title
Director
Phone
8013767199
Signed
2017-05-02

Organization Details

Principal Officer
W Raymond Johnson
Voting Board Members
4
Independent Board Members
3
Employees
0

Preparer

Firm
Ljcooper Tax Strategies
Address
742 N 530 E, OREM, UT 84097-4104
Preparer
Timothy Whipple
Phone
8012212939
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Sponsorship of rugby program at byu.”

Raw XML Appendix235 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 AMATEUR ATHLETICS SPECIFICALLY THE RUGBY PROGRAM AT BRIGHAM YOUNG UNIVERSITY AS WELL AS HIGH SCHOOL AND CLUB PROGRAMS IN THE INTERMOUNTAIN WEST AREA.
IRS990/AdvertisingGrp/ProgramServicesAmt03644
IRS990/AdvertisingGrp/TotalAmt03644
IRS990/AllOtherContributionsAmt090006
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0W RAYMOND JOHNSON
IRS990/BooksInCareOfDetail/PhoneNum08013767199
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04445 E HOLMES AVE STE107
IRS990/BooksInCareOfDetail/USAddress/CityNm0MESA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085206
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/EOYAmt07640
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IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt090006
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt028366
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt07640
IRS990/CYSalariesCompEmpBnftPaidAmt054000
IRS990/CYTotalExpensesAmt082366
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt090006
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SPONSORSHIP OF RUGBY PROGRAM AT BYU.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt082366
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0W RAYMOND JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JUSTEN NADAULD
IRS990/Form990PartVIISectionAGrp/PersonNm2KIMBALL KJAR
IRS990/Form990PartVIISectionAGrp/PersonNm3TIMOTHY WHIPPLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt090006
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ADVANCEMENT AMATEUR ATHLETICS SPECIFICALLY THE RUGBY PROGRAM AT BRIGHAM YOUNG UNIVERSITY AS WELL AS HIGH SCHOOL AND CLUB PROGRAMS IN THE INTERMOUNTAIN WEST AREA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt07640
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0TUITION
IRS990/OtherExpensesGrp/Desc1OPERATIONS
IRS990/OtherExpensesGrp/Desc2UNIFORMS
IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/ProgramServicesAmt09652
IRS990/OtherExpensesGrp/ProgramServicesAmt14940
IRS990/OtherExpensesGrp/ProgramServicesAmt2395
IRS990/OtherExpensesGrp/ProgramServicesAmt326
IRS990/OtherExpensesGrp/TotalAmt09652
IRS990/OtherExpensesGrp/TotalAmt14940
IRS990/OtherExpensesGrp/TotalAmt2395
IRS990/OtherExpensesGrp/TotalAmt326
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054000
IRS990/OtherSalariesAndWagesGrp/TotalAmt054000
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0W RAYMOND JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPONSORSHIP OF RUGBY PROGRAM AT BYU.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt070121
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt084114
IRS990/PYRevenuesLessExpensesAmt0-13993
IRS990/PYTotalExpensesAmt084114
IRS990/PYTotalRevenueAmt070121
IRS990/ReconcilationRevenueExpnssAmt07640
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPONSORSHIP OF RUGBY PROGRAM AT BYU.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt07640
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt07640
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090006
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082366
IRS990/TotalFunctionalExpensesGrp/TotalAmt082366
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07640
IRS990/TotalProgramServiceExpensesAmt082366
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090006
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07640
IRS990/TravelGrp/ProgramServicesAmt09709
IRS990/TravelGrp/TotalAmt09709
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07640
IRS990/USAddress/AddressLine1Txt04445 E HOLMES AVE STE107
IRS990/USAddress/CityNm0MESA
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085206
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0W RAYMOND JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08013767199
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUGAR RUGBY
ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0464586986
ReturnHeader/Filer/PhoneNum08013767199
ReturnHeader/Filer/USAddress/AddressLine1Txt0742 N 530 E
ReturnHeader/Filer/USAddress/CityNm0OREM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084097
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C4E61175DBA6A5AC5DC80957DAB672890487ADC7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06942DBE293EE23EAAFB65441E4C497608E5EF7E2
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471457113
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LJCOOPER TAX STRATEGIES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0742 N 530 E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OREM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0840974104
ReturnHeader/PreparerPersonGrp/PhoneNum08012212939
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY WHIPPLE
ReturnHeader/ReturnTs02017-08-14T11:30:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,640
Liabilities
$0
Net assets
$7,640
Revenue
$90,006
Expenses
$82,366
Net income
$7,640
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
2016Detailed filing. Detailed filing data is available for this year.$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