Provide sport opportunities for children and adults of all ability/disability in the western new york community. Provide financial assistance and sport programs to encourage healthy and active lifestyles, as well as encourage lifelong participation in sport.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $43K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $84K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$23K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$915K
+16% vs prior year
Spent
$962K
To programs
83%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$915K
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$43K
FY2021$47K
FY2022$208K
FY2023$786K
FY2024$915K
Expenses
$962K
FY2024▲ +53%
Tap a bar for its year
Expenses by fiscal year
FY2020$20K
FY2021$59K
FY2022$116K
FY2023$628K
FY2024$962K
Net assets
$3.1M
FY2024▲ ×12
Tap a bar for its year
Net assets by fiscal year
FY2020$23K
FY2021$12K
FY2022$104K
FY2023$262K
FY2024$3.1M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $803K Management & general 17% · $159K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$99,918Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Kate Braun’s $100K as Executive Director is at the 87th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Champion Project INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers sports programs and financial aid for all abilities, promoting active lifestyles in Western New York.

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Provided by the organization

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1 program · $803K · in their own filed words · FY2024
01

Raise awareness of the importance of athletics in developing future leaders throughsportsmanship, competition and fair play.

$803Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$915K
Ln 12
Fees for servicesLn 2g$668K
Gifts and grantsLn 1h$235K
Other incomeLn 4–11$12K
Money outPt IX
$962K
Ln 25
Programscol B$803K
Managementcol C$159K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$3.2M
LiabilitiesLn 26$23K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$235K
Fees for servicesLn 2g$668K
Other incomeLn 4–11$12K
Total revenueLn 12$915K
Assets in detailPt X, end of year
CashLn 1$110K
Cash and savings togetherLn 1–2$110K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.0M
Total assetsLn 16$3.2M
LiabilitiesLn 26$23K
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$105K$110K
InvestmentsLn 11–13$2.9M$0
Land, buildings, equipmentLn 10c$151K$3.0M
Total assetsLn 16$3.2M$3.2M
LiabilitiesLn 26$32K$23K
Net assetsLn 32$3.2M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$100K$100K
Other salaries and wagesLn 7$99K$99K
Payroll taxesLn 10$18K$9K$9K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$4K$4K
Information technologyLn 14$13K$13K
OccupancyLn 16$176K$176K
TravelLn 17$9K$9K
InterestLn 20$500$500
Depreciation, depletion and amortizationLn 22$58K$58K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$398K$398K
All other expensesLn 24e$48K$27K$21K
Total functional expensesLn 25$962K$803K$159K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $915K$962K−$47K$3.1M 990 PDF
FY2023 $786K$628K$158K$262K 990 PDF
FY2022 $208K$116K$92K$104K 990 PDF
FY2021 $47K$59K−$12K$12K 990 PDF
FY2020 $43K$20K$23K$23K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $914,694 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $362,657$234,725
I-9 Program service revenuePrior year $523,979$667,767
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$1,727$12,202
I-12 Total revenuePrior year $884,909$914,694
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $145,834$217,150
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $482,121$744,540
I-18 Total expensesPrior year $627,955$961,690
I-19 Revenue less expensesPrior year $256,954−$46,996
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $914,694 across 4 lines filed
Lines not itemized here account for $12,202 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$234,725
VIII-1h Total contributions, gifts and grants$234,725
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $667,767$667,767
VIII-12 Total revenueRelated to mission $679,969 · Unrelated business $0 · Excluded from tax $0$914,694
Part IX · Statement of functional expenses $961,690 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $99,918$99,918
IX-7 Other salaries and wagesPrograms $98,939$98,939
IX-10 Payroll taxesPrograms $9,143 · Management $9,150$18,293
IX-11b Legal feesManagement $1,808$1,808
IX-11c Accounting feesManagement $6,331$6,331
IX-12 Advertising and promotionManagement $3,111$3,111
IX-13 Office expensesManagement $4,132$4,132
IX-14 Information technologyManagement $12,951$12,951
IX-16 OccupancyPrograms $176,069$176,069
IX-17 TravelPrograms $8,892$8,892
IX-20 InterestManagement $500$500
IX-22 Depreciation, depletion and amortizationPrograms $57,951$57,951
IX-23 InsurancePrograms $26,070$26,070
IX-24 Other expenses (24a–d)Programs $398,459$398,459
IX-24e All other expensesPrograms $26,995 · Management $21,271$48,266
IX-25 Total functional expensesPrograms $802,518 · Management $159,172 · Fundraising $0$961,690
Part X · Balance sheet $3,164,383 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $105,496$109,829
X-4 Accounts receivableStart of year $118,180$18,904
X-8 Inventories for sale or useStart of year $800$2,200
X-9 Prepaid expenses and deferred chargesStart of year $16,829$18,936
X-10c Land, buildings and equipment, netStart of year $150,973$3,014,514
X-12 Other securitiesStart of year $2,856,227$0
X-16 Total assetsStart of year $3,248,505$3,164,383
X-17 Accounts payable and accrued expensesStart of year $29,315$21,107
X-25 Other liabilitiesStart of year $2,311$1,636
X-26 Total liabilitiesStart of year $31,626$22,743
X-27 Net assets without donor restrictionsStart of year $360,652$278,735
X-28 Net assets with donor restrictionsStart of year $2,856,227$2,862,905
X-32 Total net assets or fund balancesStart of year $3,216,879$3,141,640
X-33 Total liabilities and net assetsStart of year $3,248,505$3,164,383
Part XI · Reconciliation of net assets $3,141,640 net assets at year end
XI-1 Total revenue$914,694
XI-2 Total expenses$961,690
XI-3 Revenue less expenses−$46,996
XI-4 Net assets at start of year$3,216,879
XI-5 Net unrealized gains (losses) on investments−$28,241
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,141,640

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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