2024-01-29T10:23:06-06:00 2023-03-31 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-04-01 330739596 CHALLENGED ATHLETES INC CHAL 8588660959 9591 WAPLES STREET SAN DIEGO CA 92121 KRISTINE ENTWISTLE CHIEF EXECUTIVE DIRECTOR 8588660959 2024-01-22 1 KRISTINE ENTWISTLE 999009999 0 DEBRA D SMITH CPA P00646873 7604318440 2024-01-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHALLENGED ATHLETES FOUNDATION KRISTINE ENTWISTLE 9591 WAPLES STREET SAN DIEGO CA 92121 15271054 0 X WWW.CHALLENGEDATHLETES.ORG X 1996 CA PROVIDE OPPORTUNITIES & SUPPORT TO PEOPLE WITH PHYSICAL DISABILITIES TO PURSUE ACTIVE LIFESTYLES. 18 16 34 1500 0 0 15916213 13816231 141758 276890 14646 19831 -936081 -1250371 15136536 12862581 5644054 6103823 0 0 3204894 3816535 0 0 1628046 3826014 3516970 12674962 13437328 2461574 -574747 27108988 27806351 3533944 5836822 23575044 21969529 X 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. 0 0 5459316 4821209 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. 1938306 69595 276890 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. 923367 712544 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. 2966446 500475 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. 2966446 500475 11287435 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 144 50 1 34 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X LORRIE HALL 8588660959 9591 WAPLES STREET SAN DIEGO CA 92121 BOB BABBITT VICE PRESIDENT & FOUNDER 45.00 X X 61889 0 16527 DEAN ROEPER SECRETARY 1.00 X X 0 0 0 JEFFREY ESSAKOW PRESIDENT & FOUNDER 1.00 1.00 X X 0 0 0 RICK KOZLOWSKI FOUNDER 1.00 X X 0 0 0 CHAD MERRIWEATHER MEMBER 1.00 X 0 0 0 SWAN PAIK MEMBER 1.00 X 0 0 0 NICOLE LUDWIG MEMBER 1.00 X 0 0 0 DAVID JOCHIM MEMBER 1.00 X 0 0 0 JEFF JACOBS MEMBER 1.00 1.00 X 0 0 0 DAVID SAMSON MEMBER 1.00 X 0 0 0 TABI KING MEMBER 1.00 X 0 0 0 JOHN PIZZI MEMBER 1.00 X 0 0 0 DANNY GABRIEL MEMBER 1.00 X 0 0 0 ALAN SHANKEN MEMBER 1.00 X 0 0 0 SCOTT STACKMAN MEMBER 1.00 X 0 0 0 LOTTE TOFTDAHL MEMBER 1.00 X 0 0 0 JD DOUGLAS CHIEF FINANCIAL OFFICER 45.00 X 150513 0 10956 VIRGINIA TINLEY CHIEF LEGACY OFFICER 45.00 1.00 X 89500 0 1875 KRISTINE ENTWISTLE CHIEF EXECUTIVE DIRECTOR 45.00 X 162039 0 5714 DAN OTTO CHIEF DEVELOPMENT OFFICER 45.00 X 264345 0 5809 SUSAN BUTLER SR DIRECTOR OF NC REGION 45.00 X 104033 0 16274 NANCY REYNOLDS SENIOR DIRECTOR OF EVENTS 45.00 X 148088 0 4905 DOUG OLSON SR DIRECTOR OF NE REGION 45.00 X 150822 0 16532 JENNIFER SKEESICK IDAHO REGIONAL DIRECTOR 45.00 X 137038 0 4712 KARA STERNER DIRECTOR OF MARKETING 45.00 X 111946 0 5177 1380213 0 88481 8 0 1 0 SIMPLY PERFECT EVENTS LLC DBA KAREN PAR WOLFSNARE ROAD VIRGINIA BEACH VA 23454 EVENT PRODUCTION 278052 DREAM SHARE PROJECT 1645 LYMAN PLACE LOS ANGELES CA 90027 MARKETING / VIDEO PRODUCTION 132271 2 3335687 200000 435111 9845433 1546279 13816231 ENTRY FEES 900099 276890 276890 276890 19831 19831 1147813 3335687 2407583 -1259770 -1259770 1229 890 339 339 9060 0 9060 9060 12862581 276890 0 -1230540 5903545 5903545 200278 200278 686086 212688 170469 302929 2593688 1615810 224211 753667 66520 38285 7679 20556 223105 128407 25753 68945 247136 139866 29173 78097 19600 14504 980 4116 39000 28860 1950 8190 185636 133262 7760 44614 321922 280944 40978 98022 74959 4169 18894 49187 36384 2458 10345 338886 186274 2876 149736 230554 230554 4533 3354 227 952 115557 85512 5778 24267 DIRECT PROGRAM EXPENSES 892166 862784 7431 21951 SAN DIEGO TRI CHALLENGE 619948 619948 0 0 IN KIND BENEFITS 510127 464129 29292 16706 CATCH A RISING STAR 59011 2800 0 56211 32821 24288 1641 6892 13437328 11287435 521847 1628046 600557 212963 1283945 2756743 0 140697 368683 425623 589808 389637 139825 200171 24715978 23515696 0 554458 27108988 27806351 356547 422390 2442483 3857433 734914 1002541 0 554458 3533944 5836822 X 10945004 9771870 12630040 12197659 23575044 21969529 27108988 27806351 X -574747 -1030768 X 0 1 X 1 0 X 14360319 13937506 10512393 15916213 13816231 68542662 14360319 13937506 10512393 15916213 13816231 68542662 9917008 58625654 108302 284860 6153 14646 19831 433792 68976454 1223873 0.84990 0.85620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 24715978 813700 -1030769 983213 23515696 19421194 5159900 997358 862474 24715978 13729855 2053638 4598079 960378 19421194 12821797 2039160 -802578 328524 13729855 6805709 6181623 132461 297996 12821797 0.48000 0.52000 1 0 229578 29802 199776 360230 359835 395 200171 BENEFICIAL INTEREST IN ASSETS 23515696 F 23515696 OPERATING LEASE LIABILITIES 554458 554458 X 12866937 1035124 -1030768 4356 12862581 0 12862581 14472452 1035124 1035124 13437328 0 13437328 PART V, LINE 4: THE FOUNDATION'S BOARD OF DIRECTORS ESTABLISHED TWO ENDOWMENTS DESIGNATED TO SUPPORT CURRENT OPERATIONS AND PROVIDE FUTURE GRANTING OPPORTUNITIES. THE FOUNDATION ALSO ESTABLISHED TWO DONOR RESTRICTED ENDOWMENT FUNDS, THE CHALLENGED ATHLETES FOUNDATION ENDOWMENT FUND IN MEMORY OF ROBIN WILLIAMS TO SUPPORT CURRENT OPERATIONS AND PROVIDE FUTURE GRANTING OPPORTUNITIES AND THE ROBERT SPOTSWOOD MEMORIAL FUND FOR GRANTS TO DESERVING ATHLETES, WITH A FOCUS ON SUPPORTING YOUTH UNDER THE AGE OF 18. PART X, LINE 2: THE FOUNDATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION. THE FOUNDATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED MARCH 31, 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS -1,030,768. 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES EQUIPMENT, TRAINING AND COMPETITION GRANTS. 62237 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES EQUIPMENT, TRAINING AND COMPETITION GRANTS. 20625 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES EQUIPMENT, TRAINING AND COMPETITION GRANTS. 66875 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES EQUIPMENT, TRAINING AND COMPETITION GRANTS. 16500 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICES EQUIPMENT, TRAINING AND COMPETITION GRANTS. 34041 0 0 0 0 0 0 200278 0 200278 EQUIPMENT, TRAINING AND COMPETITION GRANT. MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 45 33075 WIRE/CHECK 966 SPORTS RELATED EQUIPMENT FAIR MARKET VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 33 20625 WIRE/CHECK EQUIPMENT, TRAINING AND COMPETITION GRANT. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 97 66875 WIRE/CHECK EQUIPMENT, TRAINING AND COMPETITION GRANT. SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 33 16500 WIRE/CHECK EQUIPMENT, TRAINING AND COMPETITION GRANT NORTH AMERICA 74 62237 WIRE/CHECK 0 0 0 0 0 0 PART I, LINE 2: AFTER THE INDIVIDUAL HAS SUBMITTED ALL REQUIRED MATERIALS AND HAS BEEN AWARDED A GRANT THEY MUST SUBMIT THE FOLLOWING: SIGNED LETTER OF AGREEMENT, RECEIPT TO PROVE THE FUNDS WERE USED FOR THE PURPOSE IT WAS APPROVED FOR, AND FOLLOW-UP WITH ORGANIZATION IN REGARDS TO THE RESULTS AND ACCOMPLISHMENTS IN RELATION TO THE GRANT. PART III ACCOUNTING METHOD: NY GALA 1951352 1078122 873230 51100 113918 71500 624548 MDC 1829608 1764608 65000 5508 283821 880406 2 702540 492957 209583 32502 88105 5100 251075 4483500 3335687 1147813 89110 485844 76600 1756029 2407583 -1259770 1 EQUIPMENT, TRAINING AND COMPETITION GRANTS. 2771 4909167 994378 FAIR MARKET VALUE SPORTS RELATED EQUIPMENT. PART I, LINE 2: AFTER THE INDIVIDUAL HAS SUBMITTED ALL REQUIRED MATERIALS AND HAS BEEN AWARDED A GRANT THEY MUST SUBMIT THE FOLLOWING: SIGNED LETTER OF AGREEMENT, RECEIPT TO PROVE THE FUNDS WERE USED FOR THE PURPOSE IT WAS APPROVED FOR, AND FOLLOW-UP WITH ORGANIZATION IN REGARDS TO THE RESULTS AND ACCOMPLISHMENTS IN RELATION TO THE GRANT. X X X X 1 0 0 0 0 0 0 1 0 DAN OTTO CHIEF DEVELOPMENT OFFICER 164345 0 0 0 100000 0 0 0 5809 0 270154 0 0 0 KRISTINE ENTWISTLE CHIEF EXECUTIVE DIRECTOR 154039 0 8000 0 0 0 4535 0 1179 0 167753 0 0 0 DOUG OLSON SR DIRECTOR OF NE REGION 146072 0 4750 0 0 0 5006 0 11526 0 167354 0 0 0 JD DOUGLAS CHIEF FINANCIAL OFFICER 144513 0 6000 0 0 0 3772 0 7184 0 161469 0 0 0 NANCY REYNOLDS SENIOR DIRECTOR OF EVENTS 142088 0 6000 0 0 0 4155 0 750 0 152993 0 0 0 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. X 2 42576 FAIR MARKET VALUE X SPORTS RELATED GOODS AND EQUIPMENT 13000 1503703 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: THE ORGANIZATION ACCEPTS VEHICLE DONATIONS THROUGH CHARITABLE ADULT RIDES & SERVICES (CARS). FORM 990, PART VI, SECTION A, LINE 2 JEFFREY ESSAKOW & DEAN ROEPER HAVE A BUSINESS RELATIONSHIP. JEFFREY ESSAKOW & JEFF JACOBS HAVE A BUSINESS RELATIONSHIP. JEFFREY ESSAKOW & ALAN SHANKEN HAVE A BUSINESS RELATIONSHIP. JEFFREY ESSAKOW & DAVID JOCHIM HAVE A BUSINESS RELATIONSHIP. JEFFREY ESSAKOW AND NICOLE LUDWIG HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 WILL BE SENT TO THE AUDIT COMMITTEE TO REVIEW. A MEETING WILL THEN BE SCHEDULED WITH THE AUDITORS AND AUDIT COMMITTEE TO DISCUSS ANY QUESTIONS OR CONCERNS. THE AUDIT COMMITTEE CHAIRPERSON WILL THEN PRESENT THE AUDIT COMMITTEE APPROVED 990 TO THE BOARD OF DIRECTORS RECOMMENDING APPROVAL. EACH MEMBER OF THE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE 990 AND ONCE QUESTIONS ARE ADDRESSED A VOTE WILL BE TAKEN TO APPROVE THE 990. ONCE APPROVED, IT WILL BE NOTED IN THE BOARD OF DIRECTOR'S MINUTES. THE 990 WILL THEN BE FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE AND SIGN A CONFLICT OF INTEREST AGREEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR AND ASSOCIATE EXECUTIVE DIRECTOR'S COMPENSATION ARE REVIEWED USING A COMPENSATION AND BENEFITS SURVEY PUBLISHED BY NON PROFIT MANAGEMENT SOLUTIONS. THE COMPENSATION COMMITTEE SHALL REVIEW AND APPROVE THE COMPENSATION, INCLUDING BENEFITS, IF ANY, OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER, TO ASSURE THAT EACH IS JUST AND REASONABLE AS TO EACH OF SUCH OFFICERS, SUCH REVIEW OF AN OFFICER'S COMPENSATION, IF ANY, SHALL OCCUR INITIALLY UPON THE HIRING OF SUCH OFFICERS, WHENEVER THE TERM OF EMPLOYMENT, IF ANY OF THE OFFICER IS RENEWED OR EXTENDED, AND WHENEVER SUCH OFFICER'S COMPENSATION IS MODIFIED. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS POSTED ON THE CAF WEBSITE, AND IS ALSO AVAILABLE UPON REQUEST AND IS LOCATED AT THE CAF HEADQUARTERS. FORM 1023 IS ALSO AVAILABLE FOR REVIEW UPON REQUEST AT THE CAF HEADQUARTERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIALS AND GOVERNING DOCUMENTS ARE AVAILABLE DURING NORMAL BUSINESS HOURS AT THE ORGANIZATION'S CORPORATE HEADQUARTERS AND UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS -1,030,768. CAF PROPERTY INC 9591 WAPLES STREET SAN DIEGO CA 92121 383795334 SUPPORT CHALLENGED ATHLETES, INC. CA 501(C)(3) LINE 12C, III-FI 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0