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← COURT SPORTS FOR LIFE FOUNDATION

Form 990 for tax year 2024

Filed by COURT SPORTS FOR LIFE FOUNDATION.

Totals

Total revenue
$2,499,133
Total expenses
$2,461,716
Contributions and grants received
$1,154,383
Grants paid
$15,232
Program service revenue
$1,281,820
Investment income
$16,151
Other revenue
$46,779
Total assets, end of year
$12,590,182
Total liabilities, end of year
$5,428,469
Net assets or fund balances, end of year
$7,161,713
Program services expenses (Part IX)
$1,849,834
Management and general expenses
$478,016
Fundraising expenses
$133,866
Program service expenses (Part III)
$1,849,834

Program services were 75.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $173,496

  • 1f · All other contributions, gifts and grants

    $980,887

  • 1g · Noncash contributions included above

    $132

  • 2a · Program service revenue: TENNIS AND PICKLEBALL

    total $1,025,456 · related or exempt $1,025,456

  • 2b · Program service revenue: CAMPS AND TOURNAMENTS

    total $256,364 · related or exempt $256,364

  • 3 · Investment income

    total $16,151 · excluded $16,151

  • 8a · Fundraising events: gross income

    $38,500

  • 8a · Fundraising events: contributions included on line 1c

    $173,496

  • 8b · Fundraising events: direct expenses

    $105,332

  • 8c · Net income from fundraising events

    total -$66,832 · excluded -$66,832

  • 10a · Gross sales of inventory

    $213,025

  • 10b · Cost of goods sold

    $99,414

  • 10c · Net income from sales of inventory

    total $113,611 · related or exempt $113,611

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $15,232 · program services $15,232

  • 7 · Other salaries and wages

    total $951,973 · program services $734,273 · management and general $122,907 · fundraising $94,793

  • 8 · Pension plan contributions

    total $16,900 · program services $11,954 · management and general $2,993 · fundraising $1,953

  • 9 · Other employee benefits

    total $1,250 · management and general $1,250

  • 10 · Payroll taxes

    total $87,620 · program services $68,186 · management and general $11,162 · fundraising $8,272

  • 11c · Fees: accounting

    total $38,405 · management and general $38,405

  • 11g · Fees: other

    total $15,586 · program services $24 · management and general $15,562

  • 12 · Advertising and promotion

    total $18,758 · program services $2,499 · management and general $8,079 · fundraising $8,180

  • 13 · Office expenses

    total $125,817 · program services $107,759 · management and general $10,218 · fundraising $7,840

  • 14 · Information technology

    total $51,276 · program services $3,351 · management and general $45,378 · fundraising $2,547

  • 16 · Occupancy

    total $64,647 · program services $22,410 · management and general $42,237

  • 17 · Travel

    total $5,560 · program services $2,244 · management and general $2,469 · fundraising $847

  • 20 · Interest

    total $252,837 · program services $252,779 · management and general $58

  • 22 · Depreciation, depletion and amortization

    total $203,194 · program services $203,194

  • 23 · Insurance

    total $266,305 · program services $191,875 · management and general $74,430

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $213,522 · program services $119,347 · management and general $94,175

  • 24b · Other expenses: PROGRAM EXPENSES

    total $60,160 · program services $45,056 · management and general $1,255 · fundraising $13,849

  • 24c · Other expenses: BANK AND MERCHANT CHARG

    total $40,682 · program services $37,244 · management and general $40 · fundraising $3,398

  • 24d · Other expenses: RECRUITING

    total $10,646 · program services $7,150 · management and general $3,496

  • 24e · All other expenses

    total $21,346 · program services $25,257 · management and general $3,902 · fundraising -$7,813

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $13,059 · end of year $374,541

  • 2 · Savings and temporary cash investments

    end of year $256,346

  • 3 · Pledges and grants receivable

    beginning of year $475,693 · end of year $387,101

  • 8 · Inventories for sale or use

    beginning of year $54,491 · end of year $83,116

  • 9 · Prepaid expenses and deferred charges

    end of year $29,163

  • 10a · Land, buildings and equipment: cost or other basis

    $11,679,034

  • 10b · Land, buildings and equipment: accumulated depreciation

    $232,544

  • 10c · Land, buildings and equipment, net

    beginning of year $8,510,376 · end of year $11,446,490

  • 14 · Intangible assets

    beginning of year $10,000 · end of year $10,000

  • 15 · Other assets

    beginning of year $6,829 · end of year $3,425

  • 17 · Accounts payable and accrued expenses

    beginning of year $300,991 · end of year $103,567

  • 19 · Deferred revenue

    beginning of year $53,073 · end of year $125,681

  • 22 · Loans and payables to officers and key people

    beginning of year $1,428,544 · end of year $5,174,221

  • 25 · Other liabilities

    beginning of year $160,000 · end of year $25,000

  • 27 · Net assets without donor restrictions

    beginning of year $7,127,840 · end of year $7,135,741

  • 28 · Net assets with donor restrictions

    end of year $25,972

Mission and programs · 2024

Mission

TO ENRICH THE LIVES OF STEAMBOAT SPRINGS, COLORADO AREA RESIDENTS AND VISITORS OF ALL AGES, ABILITIES, AND SOCIO-ECONOMIC GROUPS THROUGH PICKLEBALL AND TENNIS. WE DO THIS BY PROVIDING PREMIER TENNIS AND PICKLEBALL FACILITIES, ROBUST RECREATIONAL AND TRAINING PROGRAMS; AND INNOVATIVE ENGAGEMENT OF UNDER-RESOURCED FAMILIES, ADAPTIVE ATHLETES, SENIORS, AND OTHER SOCIAL COHORTS.

  • TENNIS AND PICKLEBALL PROGRAMS: COURT SPORTS FOR LIFE KEEPS OUR INDOOR AND OUTDOOR COURTS OPEN AND READY FOR PLAY EVERY DAY AND EVENING OF THE YEAR EXCEPT CHRISTMAS AND THANKSGIVING. WE ARE CURRENTLY EXPERIENCING 70,000 VISITS PER YEAR FROM OVER 7,000 PEOPLE OF ALL AGES AND ABILITIES.

    Expenses $1,479,867 · Grants $15,232 · Revenue $1,116,345

  • CAMPS AND TOURNAMENTS:COURT SPORTS FOR LIFE HOSTS AFTER SCHOOL AND SUMMER TENNIS INSTRUCTION AND PLAY FOR OVER 600 YOUTH OF ALL AGES EACH YEAR. RED BALL, ORANGE BALL, GREEN BALL, AND YELLOW BALL (ROGY) IS A PATHWAY FOR CHILDREN AGES 3-18 TO LEARN THE LIFETIME SPORT OF TENNIS WITH LOW COMPRESSION BALLS THAT MAKE LEARNING MORE EFFECTIVE AND PLAY THAT IS MORE APPROPRIATE FOR THE AGE GROUP. MANY OF THE ROGY PARTICIPANTS STAY AND GROW IN THIS PROGRAM UNTIL THEY GRADUATE FROM HIGH SCHOOL. THE FOUNDATION ALSO HOSTS TENNIS AND PICKLEBALL TOURNAMENTS FOR ADULTS THAT DRAW PARTICIPANTS FROM ALL OVER THE STATE AND OFTENTIMES FROM ALL OVER THE COUNTRY. THE FOUNDATION HOSTS CAMPS AND CLINICS AS WELL WITH CELEBRITY COACHES THAT TEACH NEW SKILLS TO PARTICIPANTS IN BOTH TENNIS AND PICKLEBALL.

    Expenses $369,967 · Revenue $279,086

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Stephen Modzelewski

    PRESIDENT

    Total calculated
    $0
    Hours/week
    15

  • Randy Wert

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • Paul Beckner

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Jeff Temple

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3

  • Rebecca Lamb

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    10

  • Ricky Jenkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3

  • Blair Picard

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3

  • Steve Weiss

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3

  • Alex Makowski

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3

  • Michele Valdez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202513189349307811

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