Civic Intelligence

First Point Volleyball Foundation

990 • Fiscal year 2023 • EIN 81-4642035

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization Profilewww.firstpointvolleyball.com
10880 Wilshire Blvd Ste 1101Los Angeles, CA 90024

(317) 418-8967

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.88x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.32x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$95,117

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

88th percentile

51%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

92nd percentile

119%

Faster revenue growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$360,334

Up $121,700 (+51%) from 2022

Net Assets

Up

$43,668

Up $358,641 (+114%) from 2022

Liabilities

Down

$316,666

Down $236,941 (-43%) from 2022

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin81st percentile

Revenue

Up

$979,282

Up $532,364 (+119%) from 2022

Expenses

Up

$693,577

Up $19,165 (+2.8%) from 2022

Net Income

Up

$285,705

Up $513,199 (+226%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$1.0M$500K$0-$500KAssets 2017: $508,631Liabilities 2017: $0Net Assets 2017: $508,6312017Assets 2018: $608,001Liabilities 2018: $251,477Net Assets 2018: $356,5242018Assets 2019: $923,132Liabilities 2019: $707,109Net Assets 2019: $216,0232019Assets 2020: $750,886Liabilities 2020: $436,907Net Assets 2020: $313,9792020Assets 2021: $505,503Liabilities 2021: $575,931Net Assets 2021: -$70,4282021Assets 2022: $238,634Liabilities 2022: $553,607Net Assets 2022: -$314,9732022Assets 2023: $360,334Liabilities 2023: $316,666Net Assets 2023: $43,6682023Assets 2024: $105,506Liabilities 2024: $307,680Net Assets 2024: -$202,1742024

Highlighted filing

2023

Assets$360,334
Liabilities$316,666
Net Assets$43,668
Open 2023 Filing

Operations Trend

Revenue Growth92nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $822,704Expenses 2017: $327,726Net Income 2017: $494,9782017Revenue 2018: $730,899Expenses 2018: $618,772Net Income 2018: $112,1272018Revenue 2019: $696,037Expenses 2019: $764,157Net Income 2019: -$68,1202019Revenue 2020: $649,805Expenses 2020: $462,038Net Income 2020: $187,7672020Revenue 2021: $1,097,822Expenses 2021: $1,419,828Net Income 2021: -$322,0062021Revenue 2022: $446,918Expenses 2022: $674,412Net Income 2022: -$227,4942022Revenue 2023: $979,282Expenses 2023: $693,577Net Income 2023: $285,7052023Revenue 2024: $378,494Expenses 2024: $618,986Net Income 2024: -$240,4922024

Highlighted filing

2023

Revenue$979,282
Expenses$693,577
Net Income$285,705
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$979,630
Mission and Program Overview

Mission

Volleyball people tend to be good people. Competitive volleyball players seem to develop into productive citizens, leaders and mentors. And the united states of america needs more leaders and more mentors. The overarching goal of first point volleyball foundation is to create more opportunities for boys and men to play competitive volleyball. One of the key areas of the initiative is to expand opportunities for men to play on collegiate teams and to expand the amount of di and dii teams and di and dii scholarship opportunities. Ultimately, nothing is more important than nurturing the spirit and values of the young people of this country. Thank you for helping us do this on and near the volleyball court!

To create more educational opportunities for boys and men to play competitive volleyball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$22,977$194,325▲ $171,348
Pledges and Grants Receivable$194,607$109,276▼ $85,331
Prepaid Expenses and Deferred Charges$21,050$56,733▲ $35,683
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors-$0-
Total Assets$238,634$360,334▲ $121,700
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$505,120$270,011▼ $235,109
Accounts Payable and Accrued Expenses$48,487$46,655▼ $1,832
Other Liabilities$0$0→ $0
Total Liabilities$553,607$316,666▼ $236,941
Net Assets / Fund Balance
Net Assets With Donor Restrictions$-234,904$58,526▲ $293,430
Net Assets Without Donor Restrictions$-80,069$-14,858▲ $65,211
Total Net Assets Fund Balance$-314,973$43,668▲ $358,641
Total Liabilities and Net Assets / Fund Balance$238,634$360,334▲ $121,700
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
-President & CEOFT$95,117$95,117

Board Members and Trustees

NameTitle
-Chairman of the Board
-Director
-Director (Beg. 1/1 and End 12/31)
-Director (Beg. 1/1)
-Director (Beg. 6/1)
-Director (End 11/30)
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$979,630
Program Service Revenue
$0
Investment Income
$-348
Other Revenue
$0
All Other Contributions
$979,630
Change in Net Assets
$285,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$342,891
Other Expenses$201,579
Salaries, Compensation, and Employee Benefits$149,107
Total Fundraising Expense$141,066
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$342,891--$342,891
Current Officers, Directors, Trustees, and Key Employees$28,535$19,023$47,559$95,117
Travel$36,087-$36,297$72,384
Comp Disqual Persons$13,500$9,000$22,500$45,000
Fees for Services Accounting-$44,050-$44,050
Advertising$11,417$2,706$15,139$29,262
Fees for Services Other$0$21,025$3,347$24,372
Office Expenses$14,418$909$7,518$22,845
Payroll Taxes$2,697$1,798$4,495$8,990
Occupancy-$4,430$3,745$8,175
Other Expenses-$25$466$25
Total Functional Expenses$449,545$102,966$141,066$693,577
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Maryland Eastern ShorePrincess Anne, MD501(c)(3)Scholarships$150,000
Farleigh DickinsonTeaneck, NJ501(c)(3)Morgan McKinzie Endowment Fund$100,000
NjcaaCharlotte, NC501(c)(3)Scholarships$62,500
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Spouse of President/CeoEmploymentNo$45,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO 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 15B Process to Review Other Officers and Key Employees

“The organization left this question blank because it does not compensate any other officers or key employees.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The board reviews the form 990 prior to filing. The form 990 is also reviewed by an independent accountant.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Annually the board members, directors, and officers of first point volleyball foundation fill out a conflict of interest survey. The surveys are reviewed by the president/ceo and board treasurer. If conflict of interest issues arise, they are discussed by the board's executive committee. The executive committee will then bring those conflicts or potential conflicts to the attention of the board. If a board member has a conflict or potential conflict, he or she would choose or be asked to abstain from voting in that area.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The executive committe of the board of directors reviews form 990s of other sports related nonprofit organizations, coaches associations, professional associations, and national fraternity and sorority foundations to make a recommendat on to the board of directors. The board of directors then review and approve the compensatio of first point volleyball foundation's chief executive officer.”

Form 990, Part VI, Line 19 Required documents available to the public

“The governing documents, conflict of interest policy, and financial statements are all available upon request.”

Filing and Contact Details

Filer

Filer Name
First Point Volleyball Foundation
EIN
81-4642035
Phone
3174188967
Address
10880 Wilshire Blvd Ste 1101, Los Angeles, CA 90024

Signing Officer

Name
Stephen Wade Garard
Title
CEO
Phone
3174188967
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
De
Voting Board Members
23
Independent Board Members
22
Employees
2

Preparer

Firm
Forvis Mazars LLP
Address
820 Massachusetts Ave Suite 1370, Indianapolis, IN 46204
Preparer
Nicole Fishback
Phone
3173834000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Bad Debt Expense - -3150; Grant Funds Returned - 37500;”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman of the Board
IRS990/Form990PartVIISectionAGrp/TitleTxt2President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director (Beg. 1/1 and End 12/31)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director (Beg. 1/1)
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director (Beg. 6/1)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director (End 11/30)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR (BEG. 6/1)
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director (Beg. 6/1)
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director (Beg. 1/1)
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IRS990/GamingActivitiesInd0false
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IRS990/InfoInScheduleOPartXIInd0X
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IRS990/IRPDocumentCnt01
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IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0DE
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0348
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
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IRS990/MissionDesc0VOLLEYBALL PEOPLE TEND TO BE GOOD PEOPLE. COMPETITIVE VOLLEYBALL PLAYERS SEEM TO DEVELOP INTO PRODUCTIVE CITIZENS, LEADERS AND MENTORS. AND THE UNITED STATES OF AMERICA NEEDS MORE LEADERS AND MORE MENTORS. THE OVERARCHING GOAL OF FIRST POINT VOLLEYBALL FOUNDATION IS TO CREATE MORE OPPORTUNITIES FOR BOYS AND MEN TO PLAY COMPETITIVE VOLLEYBALL. ONE OF THE KEY AREAS OF THE INITIATIVE IS TO EXPAND OPPORTUNITIES FOR MEN TO PLAY ON COLLEGIATE TEAMS AND TO EXPAND THE AMOUNT OF DI AND DII TEAMS AND DI AND DII SCHOLARSHIP OPPORTUNITIES. ULTIMATELY, NOTHING IS MORE IMPORTANT THAN NURTURING THE SPIRIT AND VALUES OF THE YOUNG PEOPLE OF THIS COUNTRY. THANK YOU FOR HELPING US DO THIS ON AND NEAR THE VOLLEYBALL COURT!
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01798
IRS990/PayrollTaxesGrp/ProgramServicesAmt02697
IRS990/PayrollTaxesGrp/TotalAmt08990
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0109276
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt056733
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Stephen Wade Garard
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0446879
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0348744
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IRS990/PYSalariesCompEmpBnftPaidAmt0168392
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IRS990/PYTotalRevenueAmt0446918
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IRS990/ReconcilationRevenueExpnssAmt0285705
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$360,334
Liabilities
$316,666
Net assets
$43,668
Revenue
$979,282
Expenses
$693,577
Net income
$285,705
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.31$0.20$0.38$0.62$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.32$0.04$0.98$0.69$0.29
2022Detailed filing. Detailed filing data is available for this year.$0.24$0.55$0.31$0.45$0.67$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.58$0.07$1.10$1.42$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.44$0.31$0.65$0.46$0.19
2019Summary only. Only limited summary data is available for this year.$0.92$0.71$0.22$0.70$0.76$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.25$0.36$0.73$0.62$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.82$0.33$0.49