Civic Intelligence

First Point Volleyball Foundation

EIN 81-4642035 • 501(c)3 • Los Angeles, CA

Profile

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!

10880 Wilshire Blvd Ste 1101Los Angeles, CA 90024

www.firstpointvolleyball.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

2.92x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.81x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

12th percentile

-64%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-34%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

42nd percentile

-8.0%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$105,506

Down $254,828 (-71%) from 2023

Liabilities

Down

$307,680

Down $8,986 (-2.8%) from 2023

Net Assets

Down

-$202,174

Down $245,842 (-563%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin12th percentile

Revenue

Down

$378,494

Down $600,788 (-61%) from 2023

Expenses

Down

$618,986

Down $74,591 (-11%) from 2023

Net Income

Down

-$240,492

Down $526,197 (-184%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$105,506
Liabilities$307,680
Net Assets-$202,174
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$378,494
Expenses$618,986
Net Income-$240,492
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$105,506
Liabilities
$307,680
Net assets
-$202,174
Revenue
$378,494
Expenses
$618,986
Net income
-$240,492
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$414,329
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
Pledges and Grants Receivable$109,276$93,218▼ $16,058
Prepaid Expenses and Deferred Charges$56,733$12,054▼ $44,679
Savings and Temporary Cash Investments$194,325$234▼ $194,091
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$360,334$105,506▼ $254,828
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$270,011$272,500▲ $2,489
Accounts Payable and Accrued Expenses$46,655$35,180▼ $11,475
Other Liabilities$0$0→ $0
Total Liabilities$316,666$307,680▼ $8,986
Net Assets / Fund Balance
Net Assets With Donor Restrictions$58,526$-40,032▼ $98,558
Net Assets Without Donor Restrictions$-14,858$-162,142▼ $147,284
Total Net Assets Fund Balance$43,668$-202,174▼ $245,842
Total Liabilities and Net Assets / Fund Balance$360,334$105,506▼ $254,828
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Stephen Wade GarardPresident & CEOFT$93,362$93,362

Board Members and Trustees

NameTitle
John SperawChairman of the Board
Bill AndrewDirector
Colleen CraigDirector
David VaccaroDirector
Don BrewsterDirector
Doug BealDirector
Edwin MosesDirector
Glen LietzkeDirector
Gordan RedzicDirector
Jenn PalilonisDirector
Josh SilvermanDirector
Kathy DeBoerDirector
Kelly GoodsellDirector
Kenneth BethuneDirector
Kenny RogersDirector
MItchell CasteelDirector
Marin GjajaDirector
Mark FishmanDirector
Mick HaleyDirector
Paul TashimaDirector
Sarah ConklinDirector
Trevor HaleDirector
Bruce LincolnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$379,038
Program Service Revenue
$0
Investment Income
$-544
Other Revenue
$0
All Other Contributions
$379,038
Change in Net Assets
$-240,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,482
Total Fundraising Expense$197,339
Grants and Similar Amounts Paid$157,214
Salaries, Compensation, and Employee Benefits$152,290
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$157,214--$157,214
Advertising$62,854$2,341$63,441$128,636
Current Officers, Directors, Trustees, and Key Employees$28,009$18,672$46,681$93,362
Travel$44,223-$44,327$88,550
Comp Disqual Persons$13,500$9,000$22,500$45,000
Fees for Services Accounting-$42,170-$42,170
Fees for Services Other$0$16,455$2,268$18,723
Payroll Taxes$4,178$2,786$6,964$13,928
Office Expenses$7,791$726$4,189$12,706
Occupancy-$5,586$6,578$12,164
Fees for Services Legal$321$4,223-$4,544
Insurance-$1,573-$1,573
Other Expenses-$25$391$25
Total Functional Expenses$318,090$103,557$197,339$618,986
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northern Kentucky UniversityNewport, KY501(c)(3)Scholarships$50,000
University of Maryland Eastern ShorePrincess Anne, MD501(c)(3)Scholarships$50,000
Public Schools Athletic League - Wingate Memorial FundStaten Island, NY501(c)(3)Grant$25,000
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
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$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
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
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

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
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
De
Voting Board Members
24
Independent Board Members
23
Employees
3
Volunteers
0

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 - -5350; Total - -5350;”

Raw XML AppendixShowing 400 of 597 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm5David Vaccaro
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IRS990/Form990PartVIISectionAGrp/PersonNm7Doug Beal
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IRS990/Form990PartVIISectionAGrp/PersonNm9Glen Lietzke
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IRS990/Form990PartVIISectionAGrp/PersonNm11Jenn Palilonis
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IRS990/Form990PartVIISectionAGrp/PersonNm13Kathy DeBoer
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IRS990/Form990PartVIISectionAGrp/PersonNm20MItchell Casteel
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IRS990/Form990PartVIISectionAGrp/PersonNm22Sarah Conklin
IRS990/Form990PartVIISectionAGrp/PersonNm23Trevor Hale
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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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