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Nonprofiteer
← CHALLENGED ATHLETES INC

Form 990 for tax year 2022

Filed by CHALLENGED ATHLETES INC.

Totals

Total revenue
$12,862,581
Total expenses
$13,437,328
Contributions and grants received
$13,816,231
Grants paid
$6,103,823
Program service revenue
$276,890
Investment income
$19,831
Other revenue
-$1,250,371
Total assets, end of year
$27,806,351
Total liabilities, end of year
$5,836,822
Net assets or fund balances, end of year
$21,969,529
Program services expenses (Part IX)
$11,287,435
Management and general expenses
$521,847
Fundraising expenses
$1,628,046
Program service expenses (Part III)
$11,287,435

Program services were 84.0% 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

    $3,335,687

  • 1d · Related organizations

    $200,000

  • 1e · Government grants (contributions)

    $435,111

  • 1f · All other contributions, gifts and grants

    $9,845,433

  • 1g · Noncash contributions included above

    $1,546,279

  • 2a · Program service revenue: ENTRY FEES

    total $276,890 · related or exempt $276,890

  • 3 · Investment income

    total $19,831 · excluded $19,831

  • 8a · Fundraising events: gross income

    $1,147,813

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

    $3,335,687

  • 8b · Fundraising events: direct expenses

    $2,407,583

  • 8c · Net income from fundraising events

    total -$1,259,770 · excluded -$1,259,770

  • 9a · Gaming: gross income

    $1,229

  • 9b · Gaming: direct expenses

    $890

  • 9c · Net income from gaming

    total $339 · excluded $339

  • 10a · Gross sales of inventory

    $9,060

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $9,060 · excluded $9,060

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $5,903,545 · program services $5,903,545

  • 3 · Grants to foreign organizations and individuals

    total $200,278 · program services $200,278

  • 5 · Compensation of officers, directors and key employees

    total $686,086 · program services $212,688 · management and general $170,469 · fundraising $302,929

  • 7 · Other salaries and wages

    total $2,593,688 · program services $1,615,810 · management and general $224,211 · fundraising $753,667

  • 8 · Pension plan contributions

    total $66,520 · program services $38,285 · management and general $7,679 · fundraising $20,556

  • 9 · Other employee benefits

    total $223,105 · program services $128,407 · management and general $25,753 · fundraising $68,945

  • 10 · Payroll taxes

    total $247,136 · program services $139,866 · management and general $29,173 · fundraising $78,097

  • 11b · Fees: legal

    total $19,600 · program services $14,504 · management and general $980 · fundraising $4,116

  • 11c · Fees: accounting

    total $39,000 · program services $28,860 · management and general $1,950 · fundraising $8,190

  • 11g · Fees: other

    total $185,636 · program services $133,262 · management and general $7,760 · fundraising $44,614

  • 12 · Advertising and promotion

    total $321,922 · program services $280,944 · fundraising $40,978

  • 13 · Office expenses

    total $98,022 · program services $74,959 · management and general $4,169 · fundraising $18,894

  • 14 · Information technology

    total $49,187 · program services $36,384 · management and general $2,458 · fundraising $10,345

  • 16 · Occupancy

    total $338,886 · program services $186,274 · management and general $2,876 · fundraising $149,736

  • 17 · Travel

    total $230,554 · program services $230,554

  • 22 · Depreciation, depletion and amortization

    total $4,533 · program services $3,354 · management and general $227 · fundraising $952

  • 23 · Insurance

    total $115,557 · program services $85,512 · management and general $5,778 · fundraising $24,267

  • 24a · Other expenses: DIRECT PROGRAM EXPENSES

    total $892,166 · program services $862,784 · management and general $7,431 · fundraising $21,951

  • 24b · Other expenses: SAN DIEGO TRI CHALLENGE

    total $619,948 · program services $619,948 · management and general $0 · fundraising $0

  • 24c · Other expenses: IN KIND BENEFITS

    total $510,127 · program services $464,129 · management and general $29,292 · fundraising $16,706

  • 24d · Other expenses: CATCH A RISING STAR

    total $59,011 · program services $2,800 · management and general $0 · fundraising $56,211

  • 24e · All other expenses

    total $32,821 · program services $24,288 · management and general $1,641 · fundraising $6,892

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $600,557 · end of year $212,963

  • 2 · Savings and temporary cash investments

    beginning of year $1,283,945 · end of year $2,756,743

  • 4 · Accounts receivable

    beginning of year $0 · end of year $140,697

  • 9 · Prepaid expenses and deferred charges

    beginning of year $368,683 · end of year $425,623

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

    $589,808

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

    $389,637

  • 10c · Land, buildings and equipment, net

    beginning of year $139,825 · end of year $200,171

  • 12 · Investments: other securities

    beginning of year $24,715,978 · end of year $23,515,696

  • 15 · Other assets

    beginning of year $0 · end of year $554,458

  • 17 · Accounts payable and accrued expenses

    beginning of year $356,547 · end of year $422,390

  • 18 · Grants payable

    beginning of year $2,442,483 · end of year $3,857,433

  • 19 · Deferred revenue

    beginning of year $734,914 · end of year $1,002,541

  • 25 · Other liabilities

    beginning of year $0 · end of year $554,458

  • 27 · Net assets without donor restrictions

    beginning of year $10,945,004 · end of year $9,771,870

  • 28 · Net assets with donor restrictions

    beginning of year $12,630,040 · end of year $12,197,659

Mission and programs · 2022

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 4 - 85 YEARS OLD TO ENABLE THEM TO BECOME WHOLE THROUGH SPORTS. 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 44,000 ATHLETES AROUND THE WORLD.

    Expenses $5,459,316 · Grants $4,821,209

  • 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 THREE DAY EVENT ENGAGED OVER 200 CHALLENGED ATHLETES AND 1000 FUNDRAISERS AT OUR COMMUNITY CHALLENGE WEEKEND. HIGHLIGHTS INCLUDED: (1) VIRTUAL GROUP RIDES, RUNS & WALKS, (2) CELEBRATION OF ABILITIES PROGRAM SHOWCASING ALL THE AMAZING EVENTS AND PARTICIPANTS (3) KIDS FUN ROLL & RUN, SAN DIEGO TRIATHLON CHALLENGE, 5K, YOGA AND TOUR DE COVE CYCLING EVENTS (4) GRANT PRESENTATIONS (5) ONLINE SOCIAL MEDIA ENGAGEMENT.

    Expenses $1,938,306 · Grants $69,595 · Revenue $276,890

  • OPERATION REBOUND (OR) - PROVIDES UNPARALLELED SPORTS OPPORTUNITIES AND SUPPORT TO OUR TROOPS AND VETERANS OF ANY BRANCH OF SERVICE AND FIRST RESPONDERS WHO HAVE SUFFERED PERMANENT PHYSICAL INJURIES IN THE LINE OF DUTY. SPECIFICALLY, OPERATION REBOUND SERVES INJURED MILITARY AND FIRST RESPONDERS THROUGH MILITARY MEDICAL CENTER PHYSICAL TRAINING PROGRAM THAT PROVIDES A STRUCTURED PHYSICAL TRAINING PROGRAM FOR ACTIVE DUTY SERVICE MEMBERS WHO ARE CONTINUING TREATMENTS AND RECOVERING FROM PERMANENT PHYSICAL INJURIES AT MILITARY MEDICAL CENTERS. OR HOSTS SPORTS CLINICS DESIGNED TO INTRODUCE BEGINNER ATHLETES TO VARIOUS SPORTS SUCH AS BICYCLING, HANDCYCLING, RUNNING, SWIMMING, BASKETBALL AND OTHER SPORTS. OR ALSO SUPPORTS ITS COMMUNITY THROUGH AN ONLINE FORUM WHERE PARTICIPANTS CAN STAY CONNECTED AND GROW WITH FELLOW WOUNDED SERVICE MEMBERS AND THEIR FAMILIES.

    Expenses $923,367 · Grants $712,544

  • CATCH A RISING STAR (CRS): A FITNESS AND MENTORING PROGRAM THAT HELPS PHYSICALLY CHALLENGED PEOPLE WHO HAVE SUFFERED A TRAUMATIC INJURY OR BEEN BORN WITH A CONGENITAL DEFECT TO TAKE THE FIRST STEP TOWARDS A FULL, ACTIVE LIFESTYLE. IT IS A PROGRAM DESIGNED TO GIVE NEWLY INJURED OR NEW-TO-SPORTS PEOPLE THE CONFIDENCE AND SUPPORT THEY NEED TO BECOME ACTIVE AGAIN. CAF HOSTS A SERIES OF MULTI-SPORT CLINICS AND WORKSHOPS ACROSS THE COUNTRY TO INTRODUCE ATHLETES OF ALL AGES AND ABILITIES TO SPORTS LIKE RUNNING, SWIMMING, CYCLING, ROCK CLIMBING, WHEELCHAIR BASKETBALL, ARCHERY, STRENGTH CONDITIONING AND NUTRITION. THE FUN, INTERACTIVE, NON-THREATENING ENVIRONMENT ALLOWS ASPIRING CHALLENGED ATHLETES A CHANCE TO SET AND REACH SPORTS GOALS AND INTERACT WITH ROLE MODEL ATHLETES THAT HAVE SIMILAR PHYSICAL CHALLENGES.PROJECT N.E.X.T. (NEW EXPECTATIONS TODAY). THIS MENTORING PROGRAM CONNECTS A PHYSICALLY CHALLENGED MENTEE WITH A SIMILARLY CHALLENGED MENTOR WHO PROVIDE ONE-ON-ONE SUPPORT AS A ROLE MODEL AND ALLY AS THE MENTEE BEGINS TO ENGAGE IN PHYSICAL ACTIVITIES AND PARTICIPATE IN SPORTS. THE GOAL OF THE PROGRAM IS TO EDUCATE THE MENTEE ABOUT THE OPPORTUNITIES THAT ARE AVAILABLE AND TO CREATE A SUPPORTIVE AND PRODUCTIVE ENVIRONMENT TO HELP FOSTER THEIR RECOVERY.ONCE THE MENTEE IS READY FOR ACTIVITY, THE PROGRAM WILL PROVIDE THEM WITH THE SUPPORT AND EQUIPMENT THEY NEED TO ENGAGE IN AN ACTIVE LIFESTYLE.

    Expenses $2,966,446 · Grants $500,475

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • BOB BABBITT

    VICE PRESIDENT & FOUNDER

    Total calculated
    $78,416
    From this org
    $61,889
    From related orgs
    $0
    Other
    $16,527
    Hours/week
    45

  • DEAN ROEPER

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY ESSAKOW

    PRESIDENT & FOUNDER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • RICK KOZLOWSKI

    FOUNDER

    Total calculated
    $0
    Hours/week
    1

  • CHAD MERRIWEATHER

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SWAN PAIK

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • NICOLE LUDWIG

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID JOCHIM

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JEFF JACOBS

    MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAVID SAMSON

    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

  • DANNY GABRIEL

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ALAN SHANKEN

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SCOTT STACKMAN

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LOTTE TOFTDAHL

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JD DOUGLAS

    CHIEF FINANCIAL OFFICER

    Total calculated
    $161,469
    From this org
    $150,513
    From related orgs
    $0
    Other
    $10,956
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $144,513
    Bonus
    $6,000
    Other
    $0
    Deferred
    $3,772
    Nontaxable benefits
    $7,184
    Filer's total
    $161,469

  • VIRGINIA TINLEY

    CHIEF LEGACY OFFICER

    Total calculated
    $91,375
    From this org
    $89,500
    From related orgs
    $0
    Other
    $1,875
    Hours/week
    45 + 1 related

  • KRISTINE ENTWISTLE

    CHIEF EXECUTIVE DIRECTOR

    Total calculated
    $167,753
    From this org
    $162,039
    From related orgs
    $0
    Other
    $5,714
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $154,039
    Bonus
    $8,000
    Other
    $0
    Deferred
    $4,535
    Nontaxable benefits
    $1,179
    Filer's total
    $167,753

  • DAN OTTO

    CHIEF DEVELOPMENT OFFICER

    Total calculated
    $270,154
    From this org
    $264,345
    From related orgs
    $0
    Other
    $5,809
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $164,345
    Bonus
    $0
    Other
    $100,000
    Deferred
    $0
    Nontaxable benefits
    $5,809
    Filer's total
    $270,154

  • SUSAN BUTLER

    SR DIRECTOR OF NC REGION

    Total calculated
    $120,307
    From this org
    $104,033
    From related orgs
    $0
    Other
    $16,274
    Hours/week
    45

  • NANCY REYNOLDS

    SENIOR DIRECTOR OF EVENTS

    Total calculated
    $152,993
    From this org
    $148,088
    From related orgs
    $0
    Other
    $4,905
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $142,088
    Bonus
    $6,000
    Other
    $0
    Deferred
    $4,155
    Nontaxable benefits
    $750
    Filer's total
    $152,993

  • DOUG OLSON

    SR DIRECTOR OF NE REGION

    Total calculated
    $167,354
    From this org
    $150,822
    From related orgs
    $0
    Other
    $16,532
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $146,072
    Bonus
    $4,750
    Other
    $0
    Deferred
    $5,006
    Nontaxable benefits
    $11,526
    Filer's total
    $167,354

  • JENNIFER SKEESICK

    IDAHO REGIONAL DIRECTOR

    Total calculated
    $141,750
    From this org
    $137,038
    From related orgs
    $0
    Other
    $4,712
    Hours/week
    45

  • KARA STERNER

    DIRECTOR OF MARKETING

    Total calculated
    $117,123
    From this org
    $111,946
    From related orgs
    $0
    Other
    $5,177
    Hours/week
    45

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
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 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 4A
SEVERANCE WAS PAID DURING THE YEAR TO DAN OTTO, WHICH IS DISCLOSED IN REPORTABLE COMPENSATION.
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
2022
Filed
22 January 2024
IRS schema version
2022v5.0
Source object
202400299349301330

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