Civic Intelligence

Cleveland Pop Warner Association

990 • Fiscal year 2023 • EIN 56-1973067

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 27, 2024

65 Glen Road Pmb 163Garner, NC 27529

(919) 446-3175

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.00x

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

2023 filings • NTEE N65 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.00x

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

2023 filings • NTEE N65 • <$500k nonprofits • Source year 2023

Net Margin

37th percentile

1.5%

Higher net margin than 37% of similar nonprofits.

2023 filings • NTEE N65 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$0

Higher top officer pay than 96% of similar nonprofits.

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

2023 filings • NTEE N65 • <$500k nonprofits • Source year 2023

Asset Growth

55th percentile

13%

Faster asset growth than 55% of similar nonprofits.

2023 filings • NTEE N65 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

7.3%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • NTEE N65 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$36,194

Up $4,182 (+13%) from 2022

Net Assets

Up

$36,194

Up $4,182 (+13%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$273,547

Up $18,673 (+7.3%) from 2022

Expenses

Up

$269,365

Up $29,170 (+12%) from 2022

Net Income

Down

$4,182

Down $10,497 (-72%) from 2022

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2008: $18,488Liabilities 2008: $02008Assets 2009: $21,261Liabilities 2009: $02009Assets 2010: $23,566Liabilities 2010: $02010Assets 2011: $7,596Liabilities 2011: $02011Assets 2016: $95Liabilities 2016: $0Net Assets 2016: $952016Assets 2017: $12,915Liabilities 2017: $02017Assets 2018: $4,637Liabilities 2018: $02018Assets 2019: $6,904Liabilities 2019: $02019Assets 2020: $3,658Liabilities 2020: $02020Assets 2021: $17,333Liabilities 2021: $02021Assets 2022: $32,012Liabilities 2022: $0Net Assets 2022: $32,0122022Assets 2023: $36,194Liabilities 2023: $0Net Assets 2023: $36,1942023Assets 2024: $24,684Liabilities 2024: $0Net Assets 2024: $24,6842024

Highlighted filing

2023

Assets$36,194
Liabilities$0
Net Assets$36,194

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2008: $62,360Expenses 2008: $54,015Net Income 2008: $8,3452008Revenue 2009: $36,377Expenses 2009: $33,604Net Income 2009: $2,7732009Revenue 2010: $30,283Expenses 2010: $27,977Net Income 2010: $2,3062010Revenue 2011: $57,168Expenses 2011: $61,940Net Income 2011: -$4,7722011Revenue 2016: $104,927Expenses 2016: $106,069Net Income 2016: -$1,1422016Revenue 2017: $78,375Expenses 2017: $65,555Net Income 2017: $12,8202017Revenue 2018: $60,286Expenses 2018: $68,564Net Income 2018: -$8,2782018Revenue 2019: $52,424Expenses 2019: $50,157Net Income 2019: $2,2672019Revenue 2020: $0Expenses 2020: $2,000Net Income 2020: -$2,0002020Revenue 2021: $75,276Expenses 2021: $61,137Net Income 2021: $14,1392021Revenue 2022: $254,874Expenses 2022: $240,195Net Income 2022: $14,6792022Revenue 2023: $273,547Expenses 2023: $269,365Net Income 2023: $4,1822023Revenue 2024: $187,907Expenses 2024: $199,417Net Income 2024: -$11,5102024

Highlighted filing

2023

Revenue$273,547
Expenses$269,365
Net Income$4,182
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 27, 2024
Return Version
2023v5.0
Gross Receipts
$273,547
Mission and Program Overview

Mission

Sponsor and promote team sports for kids

Our mission is to enable young people to benefit from participation in team sports and activities while teaching fundamental values skills and knowledge that they can use throughout their lives. The Cleveland Pop Warner Association is a youth football and cheerleading non-profit organization based in Johnston County NC. At Cleveland Pop Warner Association we pride ourselves on inclusivity safety teamwork and academic excellence. We have a 'no tryouts' policy ensuring that every child makes the team and we have a mandatory play requirement to guarantee participation for all. We also emphasize the importance of academic success and award college scholarships to deserving students. We have a strong focus on creating a positive environment through a code of conduct and background checks for coaches and volunteers. We believe that all children should have the opportunity to participate in sports and have access to a safe and supportive community that encourages physical fitness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$32,012$36,194▲ $4,182
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Other Assets Total$32,012$36,194▲ $4,182
Total Assets$32,012$36,194▲ $4,182
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$32,012$36,194▲ $4,182
Total Liabilities and Net Assets / Fund Balance$32,012$36,194▲ $4,182

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$36,194--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kivet RoseboroCommissioner
Revenue and Support

Revenue Composition

Contributions and Grants
$273,547
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$51
Change in Net Assets
$4,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$183,809--$183,809
All Other Expenses$0$28,810$0$28,810
Other Expenses$0$5,706$0$5,706
Total Functional Expenses$226,849$42,516$0$269,365
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Part VI, Section A, Line 7A

| Class of the Person:, Nature of their rights:| Coaches parents of participants existing board members, An open election was held in 2023 to elect members of the 2024 Board of Directors.|

Part VI, Section B, Line 11A

The current board are majority new board members for 2024. Majority of the 2023 tax year board members have resigned.

Part VI, Section B, Line 11B

If when reviewed by board it would be done in a board meeting or shared in our Cloud Service Database

Part VI, Section B, Line 12C

This was reviewed by the entire board. Any activities must be voted on by the board before being allowed to proceed.

Part VI, Section B, Line 18

IRS Website Search Tool

Part VI, Section C, Line 19

This is posted online and shared when requested. We have Bylaws SOPs and Addendums.

Filing and Contact Details

Filer

Filer Name
Pop Warner Little Scholars Inc
EIN
56-1973067
In Care Of
% Kivet Roseboro
Address
65 GLEN ROAD PMB 163, GARNER, NC 27529

Signing Officer

Name
Kivet Roseboro
Title
Commissioner President
Signed
2024-04-27
Discuss with paid preparer
No

Organization Details

Formed
1996
Legal Domicile
Nc
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
100
Supplemental Narrative

Additional Explanations

Part IX, line 24E

| Description:, Amount:| Mailbox Rental, $153.00| Referees, $5000.00| Portal Toilets, $2369.00| Trash Pick Up, $288.00| CFF Dues, $720.00| On-Site Personnel on Game Day, $1500.00| Office Supplies, $323.00| Calendar Winners, $1500.00| Registration and Website Services, $900.00| Background Checks, $147.00| Concessions, $4233.00| Cheer Mat, $1880.00| Office Rent, $2000.00| Football Helmet Recertification and Replacements, $8000.00| Pig Cooker Maintenance, $500.00| Pop Warner Patches, $1120.00| Sibling Discounts, $500.00| Additional Discounts and Free Registrations, $3350.00| Football Equipment Deposit Refunds and 2022 Season Related Expenses Cleared in 2023, $1640.00| Financial Software, $128.00|

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0528248
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0173
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0173
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.9997
IRS990ScheduleA/PublicSupportPY509Pct00.00
IRS990ScheduleA/PublicSupportTotal509Amt0528248
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0273547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0254701
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt0528248
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0273547
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0254874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0528421
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt036194
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EOY Total of the Association Bank Accounts
IRS990ScheduleD/TotalBookValueOtherAssetsAmt036194
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Class of the Person:, Nature of their rights:| Coaches parents of participants existing board members, An open election was held in 2023 to elect members of the 2024 Board of Directors.|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The current board are majority new board members for 2024. Majority of the 2023 tax year board members have resigned.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2If when reviewed by board it would be done in a board meeting or shared in our Cloud Service Database
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This was reviewed by the entire board. Any activities must be voted on by the board before being allowed to proceed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IRS Website Search Tool
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5This is posted online and shared when requested. We have Bylaws SOPs and Addendums.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6| Description:, Amount:| Mailbox Rental, $153.00| Referees, $5000.00| Portal Toilets, $2369.00| Trash Pick Up, $288.00| CFF Dues, $720.00| On-Site Personnel on Game Day, $1500.00| Office Supplies, $323.00| Calendar Winners, $1500.00| Registration and Website Services, $900.00| Background Checks, $147.00| Concessions, $4233.00| Cheer Mat, $1880.00| Office Rent, $2000.00| Football Helmet Recertification and Replacements, $8000.00| Pig Cooker Maintenance, $500.00| Pop Warner Patches, $1120.00| Sibling Discounts, $500.00| Additional Discounts and Free Registrations, $3350.00| Football Equipment Deposit Refunds and 2022 Season Related Expenses Cleared in 2023, $1640.00| Financial Software, $128.00|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Section B, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part IX, line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032012
IRS990/TotalAssetsEOYAmt036194
IRS990/TotalAssetsGrp/BOYAmt032012
IRS990/TotalAssetsGrp/EOYAmt036194
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0273547
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042516
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226849
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269365
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032012
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036194
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0226849
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0273547
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032012
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036194
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/USAddress/AddressLine1Txt065 Glen Road
IRS990/USAddress/AddressLine2Txt0PMB 163
IRS990/USAddress/CityNm0GARNER
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027529
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Kivet Roseboro
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commissioner President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POP WARNER LITTLE SCHOLARS INC
ReturnHeader/Filer/BusinessNameControlTxt0POPW
ReturnHeader/Filer/EIN0561973067
ReturnHeader/Filer/ForeignPhoneNum09194463175
ReturnHeader/Filer/InCareOfNm0% Kivet Roseboro
ReturnHeader/Filer/USAddress/AddressLine1Txt065 GLEN ROAD PMB 163
ReturnHeader/Filer/USAddress/CityNm0GARNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027529
ReturnHeader/ReturnTs02024-04-27T05:29:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Kivet
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Roseboro
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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.$0.25$0.00$0.25$1.88$1.99$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$2.74$2.69$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$2.55$2.40$0.15
2021Summary only. Only limited summary data is available for this year.$0.17$0.00$0.75$0.61$0.14
2020Summary only. Only limited summary data is available for this year.$0.04$0.00$0.00$0.02$0.02
2019Summary only. Only limited summary data is available for this year.$0.07$0.00$0.52$0.50$0.02
2018Summary only. Only limited summary data is available for this year.$0.05$0.00$0.60$0.69$0.08
2017Summary only. Only limited summary data is available for this year.$0.13$0.00$0.78$0.66$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.05$1.06$0.01
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.57$0.62$0.05
2010Summary only. Only limited summary data is available for this year.$0.24$0.00$0.30$0.28$0.02
2009Summary only. Only limited summary data is available for this year.$0.21$0.00$0.36$0.34$0.03
2008Summary only. Only limited summary data is available for this year.$0.18$0.00$0.62$0.54$0.08