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Nonprofiteer
← CHALLENGED ATHLETES INC

Form 990 for tax year 2024

Filed by CHALLENGED ATHLETES INC.

Totals

Total revenue
$14,382,753
Total expenses
$12,753,703
Contributions and grants received
$15,016,816
Grants paid
$4,854,965
Program service revenue
$227,536
Investment income
$134,373
Other revenue
-$995,972
Total assets, end of year
$34,608,812
Total liabilities, end of year
$4,784,375
Net assets or fund balances, end of year
$29,824,437
Program services expenses (Part IX)
$10,690,527
Management and general expenses
$455,022
Fundraising expenses
$1,608,154
Program service expenses (Part III)
$10,690,527

Program services were 83.8% 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

    $3,050,938

  • 1d · Related organizations

    $300,000

  • 1e · Government grants (contributions)

    $620,076

  • 1f · All other contributions, gifts and grants

    $11,045,802

  • 1g · Noncash contributions included above

    $1,181,617

  • 2a · Program service revenue: ENTRY FEES

    total $227,536 · related or exempt $227,536

  • 3 · Investment income

    total $134,373 · excluded $134,373

  • 8a · Fundraising events: gross income

    $1,363,250

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

    $3,050,938

  • 8b · Fundraising events: direct expenses

    $2,372,506

  • 8c · Net income from fundraising events

    total -$1,009,256 · excluded -$1,009,256

  • 10a · Gross sales of inventory

    $13,284

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $13,284 · excluded $13,284

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $4,724,065 · program services $4,724,065

  • 3 · Grants to foreign organizations and individuals

    total $130,900 · program services $130,900

  • 5 · Compensation of officers, directors and key employees

    total $494,952 · program services $178,890 · management and general $208,109 · fundraising $107,953

  • 7 · Other salaries and wages

    total $2,860,303 · program services $1,786,943 · management and general $124,033 · fundraising $949,327

  • 8 · Pension plan contributions

    total $82,057 · program services $50,934 · management and general $7,440 · fundraising $23,683

  • 9 · Other employee benefits

    total $241,691 · program services $150,020 · management and general $21,914 · fundraising $69,757

  • 10 · Payroll taxes

    total $262,153 · program services $153,522 · management and general $25,968 · fundraising $82,663

  • 11b · Fees: legal

    total $12,478 · program services $10,595 · management and general $269 · fundraising $1,614

  • 11c · Fees: accounting

    total $51,319 · program services $43,576 · management and general $1,106 · fundraising $6,637

  • 11g · Fees: other

    total $73,844 · program services $56,308 · management and general $4,281 · fundraising $13,255

  • 12 · Advertising and promotion

    total $472,083 · program services $397,751 · fundraising $74,332

  • 13 · Office expenses

    total $205,159 · program services $173,403 · management and general $4,075 · fundraising $27,681

  • 14 · Information technology

    total $181,211 · program services $153,869 · management and general $3,906 · fundraising $23,436

  • 16 · Occupancy

    total $256,927 · program services $167,003 · management and general $12,846 · fundraising $77,078

  • 17 · Travel

    total $200,374 · program services $162,752 · management and general $418 · fundraising $37,204

  • 22 · Depreciation, depletion and amortization

    total $22,958 · program services $19,494 · management and general $495 · fundraising $2,969

  • 23 · Insurance

    total $125,150 · program services $106,266 · management and general $2,698 · fundraising $16,186

  • 24a · Other expenses: DIRECT PROGRAM EXPENSES

    total $882,855 · program services $882,855 · management and general $0 · fundraising $0

  • 24b · Other expenses: SAN DIEGO TRI CHALLENGE

    total $741,534 · program services $741,534 · management and general $0 · fundraising $0

  • 24c · Other expenses: IN KIND BENEFITS

    total $705,390 · program services $599,847 · management and general $37,464 · fundraising $68,079

  • 24d · Other expenses: DONOR DEVELOPMENT

    total $26,300 · program services $0 · management and general $0 · fundraising $26,300

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $341,725 · end of year $243,847

  • 2 · Savings and temporary cash investments

    beginning of year $2,803,571 · end of year $4,188,504

  • 3 · Pledges and grants receivable

    beginning of year $591,000 · end of year $22,870

  • 4 · Accounts receivable

    beginning of year $23,963 · end of year $18,763

  • 9 · Prepaid expenses and deferred charges

    beginning of year $478,543 · end of year $312,745

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

    $589,808

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

    $435,947

  • 10c · Land, buildings and equipment, net

    beginning of year $176,819 · end of year $153,861

  • 12 · Investments: other securities

    beginning of year $27,965,013 · end of year $29,539,738

  • 15 · Other assets

    beginning of year $344,248 · end of year $128,484

  • 17 · Accounts payable and accrued expenses

    beginning of year $646,886 · end of year $444,301

  • 18 · Grants payable

    beginning of year $4,793,629 · end of year $3,044,666

  • 19 · Deferred revenue

    beginning of year $841,920 · end of year $1,166,924

  • 25 · Other liabilities

    beginning of year $344,248 · end of year $128,484

  • 27 · Net assets without donor restrictions

    beginning of year $9,448,641 · end of year $4,451,009

  • 28 · Net assets with donor restrictions

    beginning of year $16,649,558 · end of year $25,373,428

Mission and programs · 2024

Mission

IT IS THE MISSION OF THE CHALLENGED ATHLETES FOUNDATION TO PROVIDE OPPORTUNITIES AND SUPPORT TO PEOPLE WITH PHYSICAL DISABILITIES SO THEY CAN PURSUE ACTIVE LIFESTYLES THROUGH PHYSICAL FITNESS AND COMPETITIVE ATHLETICS.THE CHALLENGED ATHLETES FOUNDATION BELIEVES THAT INVOLVEMENT IN SPORTS AT ANY LEVEL INCREASES SELF-ESTEEM, ENCOURAGES INDEPENDENCE AND ENHANCES QUALITY OF LIFE.

Activities or mission (Part I)

PROVIDE OPPORTUNITIES & SUPPORT TO PEOPLE WITH PHYSICAL DISABILITIES TO PURSUE ACTIVE LIFESTYLES.

  • ACCESS FOR ATHLETES THROUGH CAF'S GRANT DISTRIBUTION CYCLE EACH YEAR, WE ARE ABLE TO PROVIDE ADAPTIVE SPORTS EQUIPMENT, PROSTHETICS, TRAINING, COACHING, MENTORING AND COMPETITION GRANTS TO PHYSICALLY DISABLED PEOPLE AGED 3 - 90 YEARS OLD TO ENABLE THEM TO LEAD AN ACTIVE LIFESTYLE. RESEARCH SHOWS THAT PARTICIPATION IN SPORTS OF ANY TYPE LEADS TO AN INCREASE IN INDEPENDENCE, SELF-ESTEEM AND SENSE OF WORTH AND ACCOMPLISHMENT. SINCE 1994, CAF HAS PROVIDED DIRECT FINANCIAL ASSISTANCE TO MORE THAN 52,000 ATHLETES AROUND THE WORLD.

    Expenses $5,743,596 · Grants $3,646,004

  • SAN DIEGO TRIATHLON CHALLENGE (SDTC) & TOUR DE COVE A CELEBRATION OF LIFE AND SPORT THAT ENCOMPASSES NOT ONLY THE COMMUNITY OF SAN DIEGO, BUT ALL CONSTITUENTS OF THE CAF FAMILY. THIS FOUR DAY EVENT ENGAGED OVER 200 CHALLENGED ATHLETES AND 1000 FUNDRAISERS AT OUR COMMUNITY CHALLENGE WEEKEND. HIGHLIGHTS INCLUDED: : (1) KIDS FUN ROLL & RUN, SAN DIEGO TRIATHLON CHALLENGE, METRIC CENTURY CYCLING, 5K, YOGA AND TOUR DE COVE STATIONARY CYCLING EVENTS (2) CELEBRATION OF ABILITIES PROGRAM SHOWCASING ALL THE AMAZING EVENTS AND PARTICIPANTS (3) VIRTUAL GROUP RIDES, RUNS & WALKS, (4) GRANT PRESENTATIONS (5) ONLINE SOCIAL MEDIA ENGAGEMENT.

    Expenses $1,947,668 · Grants $92,383 · Revenue $227,536

  • CAF IDAHO - PROVIDES UNPARALLELED SPORT AND RECREATIONAL OPPORTUNITIES AND SUPPORT TO ALL PERMANENTLY DISABLED RESIDENTS OF IDAHO. THROUGH GRANTS FOR ADAPTIVE SPORTS EQUIPMENT, COACHING, AND COMPETITION EXPENSES AS WELL AS SPORTS PROGRAMMING , CAF-IDAHO IS UNLEASHING ATHLETIC POTENTIAL AND GIVING PEOPLE WITH PHYSICAL DISABILITIES A WAY TO GET BACK INTO THE GAME OF LIFE THROUGH SPORT.

    Expenses $1,590,368 · Grants $328,241

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $1,408,895 · Grants $788,337

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Bob Babbitt

    VICE PRESIDENT & FOUNDER

    Total calculated
    $81,440
    From this org
    $65,710
    From related orgs
    $0
    Other
    $15,730
    Hours/week
    20
  • Rick Kozlowski

    FOUNDER

    Total calculated
    $0
    Hours/week
    1
  • Jeffrey Essakow

    PRESIDENT & FOUNDER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Dean Roeper

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Roger Quarles

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Nicole Ludwig

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Lotte Toftdahl

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Tabi King

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • John Pizzi

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jeff Jacobs

    MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Swan Paik

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • David Jochim

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Danny Gabriel

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Virginia Tinley

    CHIEF LEGACY OFFICER

    Total calculated
    $61,113
    From this org
    $60,051
    From related orgs
    $0
    Other
    $1,062
    Hours/week
    20 + 1 related
  • Alan Shanken

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Scott Stackman

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • David Samson

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Lorraine Hall

    CHIEF ACCOUNTING OFFICER

    Total calculated
    $165,740
    From this org
    $147,877
    From related orgs
    $0
    Other
    $17,863
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $133,996
    Bonus
    $13,881
    Other
    $0
    Deferred
    $4,588
    Nontaxable benefits
    $13,275
    Filer's total
    $165,740
  • Kristine Entwistle

    CHIEF EXECUTIVE DIRECTOR

    Total calculated
    $202,970
    From this org
    $195,744
    From related orgs
    $0
    Other
    $7,226
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $178,863
    Bonus
    $16,881
    Other
    $0
    Deferred
    $5,802
    Nontaxable benefits
    $1,424
    Filer's total
    $202,970
  • Susan Butler

    DEVELOPMENT DIRECTOR NORC

    Total calculated
    $130,491
    From this org
    $114,122
    From related orgs
    $0
    Other
    $16,369
    Hours/week
    45
  • Heidi Wiggins

    DIRECTOR OF SPECIAL EVENTS

    Total calculated
    $138,225
    From this org
    $122,766
    From related orgs
    $0
    Other
    $15,459
    Hours/week
    45
  • Cat Ellis

    CREATIVE DIRECTOR

    Total calculated
    $129,719
    From this org
    $116,394
    From related orgs
    $0
    Other
    $13,325
    Hours/week
    45
  • Patrick Lawrence

    CHIEF PROGRAMS OFFICER

    Total calculated
    $139,203
    From this org
    $134,399
    From related orgs
    $0
    Other
    $4,804
    Hours/week
    45
  • Kara Sterner

    CHIEF MARKETING OFFICER

    Total calculated
    $154,190
    From this org
    $144,464
    From related orgs
    $0
    Other
    $9,726
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $130,583
    Bonus
    $13,881
    Other
    $0
    Deferred
    $4,336
    Nontaxable benefits
    $5,390
    Filer's total
    $154,190

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
ANNUAL PERFORMANCE REVIEWS ARE DONE EACH YEAR. THE BOARD CAN APPROVE A BONUS POOL FOR THE YEAR AND THE MERIT SCORES FROM THE PERFORMANCE REVIEWS ARE USED TO DETERMINE EACH EMPLOYEE'S BONUS AMOUNT. BONUSES ARE NOT GUARANTEED AND DO NOT OCCUR EVERY YEAR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
7 August 2025
IRS schema version
2024v5.2
Source object
202532249349301123

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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