2015-11-11T10:55:48-06:00 2015-03-31 930623286 AKT LLP 312 S JUNIPER STREET SUITE 100 ESCONDIDO CA 92025 990 2014-04-01 330739596 CHALLENGED ATHLETES INC CHAL 8588660959 9591 WAPLES STREET SAN DIEGO CA 92121 VIRGINIA TINLEY EXECUTIVE DIRECTOR 8588660959 2015-10-26 1 ELSA A ROMERO P00485021 7607461560 2015-10-26 2014 2016-02-25 16:41:14Z CHALLENGED ATHLETES FOUNDATION VIRGINIA TINLEY 9591 WAPLES STREET SAN DIEGO CA 92121 13063559 0 X WWW.CHALLENGEDATHLETES.ORG X 1996 CA PROVIDE OPPORTUNITIES & SUPPORT TO PEOPLE WITH PHYSICAL DISABILITIES TO PURSUE ACTIVE LIFESTYLES. 14 14 19 500 0 0 7928137 11269647 337400 288215 44765 32860 -853891 -1175771 7456411 10414951 4867416 6793890 0 0 1493585 1613749 0 0 1292201 2166391 2027203 8527392 10434842 -1070981 -19891 4292393 7416819 2184896 5329213 2107497 2087606 X IT IS THE MISSION OF THE CHALLENGED ATHLETES FOUNDATION TO PROVIDE OPPORTUNITIES AND SUPPORT TO PEOPLE WITH PHYSICAL CHALLENGES 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 3114938 2174209 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 CHALLENGED PEOPLE AGED 5-70 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 6,200 ATHLETES AROUND THE WORLD. 1159242 288215 SAN DIEGO TRIATHLON CHALLENGE (SDTC) A CELEBRATION OF LIFE AND SPORT THAT ENCOMPASSES NOT ONLY THE COMMUNITY OF SAN DIEGO, BUT ALL OF THE CONSTITUENTS OF THE CAF FAMILY. THIS THREE DAY EVENT INCLUDED THE FOLLOWING HIGHLIGHTS: (1) INSPIRATIONAL EVENING PANEL OF EXPERTS AND FORUM FOR FAMILIES WITH PHYSICALLY DISABLED KIDS, (2) CELEBRATION OF ABILITIES DINNER THAT SHOWCASES ALL THAT IS POSSIBLE FOR PEOPLE WANTING TO BECOME WHOLE AGAIN THROUGH SPORTS,(3) CATCH A RISING STAR LEG AMPUTEE AND MOBILITY CLINIC, WHEELCHAIR TRIATHLON AND UPPER EXTREMITY WORKSHOPS (4) FUN RUN FOR DISABLED CHILDREN. THE TRIATHLON EVENT CONSISTS OF 1.2 MILE OCEAN SWIM, 44 MILE HILLY BIKE RIDE AND 10 MILE SCENIC BUT DIFFICULT RUN THAT OVER 600 ABLE BODIED AND CHALLENGED ATHLETES PARTICIPATE IN. SDTC TRULY CHANGES LIVES, ONE ATHLETE AT A TIME. 400923 58440 REACH HIGH - A COMMUNITY OUTREACH THAT PROVIDES INFORMATION, RESOURCES AND OPPORTUNITIES TO PEOPLE WITH PHYSICAL CHALLENGES TO ENABLE THEM TO MAKE INFORMED DECISIONS ABOUT HEALTH, LIFESTYLE AND MEDICAL CHOICES. THE PROGRAM ALSO SEEKS TO RAISE AWARENESS WITHIN THE BROADER COMMUNITY ABOUT PHYSICALLY CHALLENGED PEOPLE BY PROVIDING RESOURCES AND REFERRALS THAT INCLUDE OTHER AGENCIES, ASSOCIATIONS, SERVICES, PROSTHETIC COMPANIES, AND PHYSICAL REHABILITATION PROGRAMS THAT WORK COLLABORATIVELY WITH CAF. THE PROGRAM ALSO SERVES TO EDUCATE BY UTILIZING CAF ATHLETE SPOKESPERSONS THAT PARTICIPATE IN EXHIBITIONS, SPEAKING ENGAGEMENTS AT ELEMENTARY SCHOOLS, HIGH SCHOOLS, YOUTH GROUPS, COMMUNITY SERVICE GROUPS, ATHLETIC CLUBS AND CORPORATIONS. THROUGH THEIR TESTIMONY AND THEIR PERSONAL EXAMPLES OF OVERCOMING TREMENDOUS PHYSICAL CHALLENGES, THEY CHANGE PERCEPTIONS ABOUT THE DISABLED. ADDITIONALLY, CAF REACHES OUT TO THE BROADER COMMUNITY BY ATTENDING AND COMMUNICATING THE CAF MISSION AT OTHER ATHLETIC EVENTS THROUGHOUT CALIFORNIA YEAR ROUND. 4222014 4561241 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.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.PROJECT N.EX.T. (NEW EXPECTATIONS TODAY). THIS MENTORING PROGRAM WILL CONNECT A PHYSICALLY DISABLED MENTEE WITH A SIMILARLY DISABLED MENTOR WHO WILL 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.ELITE PARATHRIATHLETES: THE CAF ELITE PARATRIATHLON PROGRAM WAS FORMED IN 2013 TO PROVIDE SOME OF THE TOP U.S. PARATRIATHLETES THE SUPPORT THEY NEED TO COMPETE AT THE HIGHEST LEVEL WITH THE GOAL OF RACING AT PARATRIATHLON'S DEBUT IN THE 2016 PARALYMPICS IN RIO DE JANEIRO, BRAZIL. MEMBERS ENJOY FUNDING AND PRODUCT DONATIONS FROM SPONSORS. CAF PROVIDES THE TEAM WITH APPAREL AND SHOES, NUTRITION, BIKE SEATS, WOUND RECOVERY, EQUIPMENT AND STIPENDS TO PAY FOR THEIR TRAVELING AND TRAINING EXPENSES. 4222014 4561241 8897117 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 55 0 1 19 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X X PAUL ABELMAN 8582103517 9591 WAPLES STREET SAN DIEGO CA 92121 JEFFREY ESSAKOW PRESIDENT & FOUNDER 1.00 X X 0 0 0 BOB BABBITT VICE PRESIDENT & FOUNDER 1.00 X X 0 0 0 DEAN ROEPER SECRETARY 1.00 X X 0 0 0 DAVID JOCHIM TREASURER 1.00 X X 0 0 0 RICK KOZLOWSKI FOUNDER 1.00 X X 0 0 0 JEFF JACOBS MEMBER 1.00 X 0 0 0 TOMMY KNAPP MEMBER 1.00 X 0 0 0 LT COLONEL DANIEL GADE MEMBER 1.00 X 0 0 0 DAVID SAMSON MEMBER 1.00 X 0 0 0 SCOTT STACKMAN MEMBER 1.00 X 0 0 0 ALAN SHANKEN MEMBER 1.00 X 0 0 0 TABI KING MEMBER 1.00 X 0 0 0 ROBERT KAPLAN MEMBER 1.00 X 0 0 0 BILL GEPPERT MEMBER 1.00 X 0 0 0 STATH KARRAS MEMBER 1.00 X 0 0 0 VIRGINIA TINLEY EXECUTIVE DIRECTOR 45.00 X 126532 0 12946 KRISTINE ENTWISTLE DIRECTOR OF DEVELOPMENT & EVENTS 45.00 X 103600 0 3948 230132 0 16894 2 0 0 0 0 5368683 46538 5854426 1391915 11269647 ENTRY FEES 900099 288215 288215 288215 32860 32860 1460067 5368683 2648608 -1188541 -1188541 12770 0 12770 12770 10414951 288215 0 -1142911 3100000 3100000 3439524 3439524 254366 254366 140907 84544 29943 26420 1229882 617663 97602 514617 135692 71768 13598 50326 107268 54855 9658 42755 8996 2547 4945 1504 21476 14026 2941 4509 139155 117262 5040 16853 553441 343389 7563 202489 40443 16175 8316 15952 52299 22498 11411 18390 276440 200511 18059 57870 26867 4117 11826 10924 14905 14905 30873 16326 3242 11305 DIRECT EVENT COST 663741 379138 1426 283177 INVENTORY ADJUSTMENT 144647 144647 0 0 OTHER EXPENSES 31076 4252 4293 22531 POSTAGE AND SHIPPING 22844 9509 756 12579 10434842 8897117 245524 1292201 151212 360478 2657540 5527059 281875 707284 750000 450000 279796 127287 135803 124687 61794 36589 36167 25205 0 94819 4292393 7416819 211293 541525 967378 1159099 1006225 928589 0 2700000 2184896 5329213 X 2072966 1802975 32531 282631 2000 2000 2107497 2087606 4292393 7416819 -19891 0 X 0 1 X 1 0 X 4206393 5522940 6877959 7928137 11269647 35805076 4206393 5522940 6877959 7928137 11269647 35805076 1846475 33958601 34603 62229 53933 44765 32860 228390 36033466 3205110 0.94240 0.96970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4252705 400000 139333 4792038 2150000 1946916 155789 4252705 2020000 0 130000 2150000 2070000 0 -50000 2020000 1997549 0 72451 2070000 0.73000 0.27000 0.00000 1 0 61794 36589 25205 25205 PAYABLE TO ENDOWMENT FUND 2700000 2700000 X 10479087 64136 64136 10414951 0 10414951 10498978 64136 64136 10434842 0 10434842 PART V, LINE 4: THE FUNDS WERE ESTABLISHED TO PROVIDE SUPPORT FOR CHALLENGED ATHLETES, INC. PART X, LINE 2: THE ASSOCIATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION. THE ASSOCIATION 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, 2015 AND 2014. 1 0 0 0 0 0 0 0 0 0 EQUIPMENT, TRAINING AND COMPETITION GRANT CENTRAL AMERICA AND THE CARIBBEAN 1 1000 CHECK SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT EAST ASIA AND THE PACIFIC 19 21814 CHECK 7885 SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT EUROPE (INCLUDING ICELAND & GREENLAND) 41 52269 CHECK 1500 SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT NORTH AMERICA 51 56696 CHECK 16277 SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE QUIPMENT, TRAINING AND COMPETITION GRANT RUSSIA AND NEIGHBORING STATES 2 2000 CHECK SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT SOUTH AMERICA 36 33195 CHECK 22185 SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT SOUTH ASIA 3 1500 CHECK SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE EQUIPMENT, TRAINING AND COMPETITION GRANT SUB-SAHARAN AFRICA 27 34010 CHECK 4035 SPORTS RELATED EQUIPMENT ESTIMATED RETAIL VALUE 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. NY GALA 2469582 1874582 595000 1961 700 234533 1743 652271 A CELEBRATION OF WILL 2420358 2091358 329000 107863 12500 292098 5 1938810 1402743 536067 4291 31299 7006 14 1302329 6828750 5368683 1460067 6252 31999 349402 14257 2246698 2648608 -1188541 1 JEWISH COMMUNITY FOUNDATION OF SAN DIEGO 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 952504044 501(C)(3) 2400000 FUNDING OF ENDOWMENT SAN DIEGO FOUNDATION 2508 HISTORIC DECATUR ROAD SAN DIEGO CA 92106 952942582 501(C)(3) 700000 FUNDING OF ENDOWMENT 2 0 EQUIPMENT, TRAINING, AND COMPETITION GRANT 1750 2692879 746645 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. RANCHO VALENCIA JEFFREY & JEFF ARE PART OF A GROUP THAT OWNS RANCHO VALENCIA 127000 FEE PAID BY CAF TO RANCHO VALENCIA FOR SAN DIEGO GALA. THIS AMOUNT IS BELOW FMV, ALTHOUGH RELATED PARTY. 0 X 6 41450 ESTIMATED RETAIL VALUE X 34408 ESTIMATED RETAIL VALUE X 16 15310 ESTIMATED RETAIL VALUE X SPORTS TRAINING EQUIPMENT 56 1081530 ESTIMATED RETAIL VAL X HOTEL ROOMS & TRIPS 23 98945 ESTIMATED RETAIL VAL X EVENT & SHOW TICKETS 47 78658 ESTIMATED RETAIL VAL 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 JEFFREY ESSAKOW AND CLIVE ESSAKOW HAVE A FAMILY RELATIONSHIP. JEFFREY ESSAKOW AND JEFF JACOBS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 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 WILL APPROVE ONCE THEY ARE SATISFIED. 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 BE PROVIDED A LINK TO THE 990 AND THEN A VOTE WILL BE TAKEN TO APPROVE THE 990. BASED ON THE RECOMMENDATION AND IT WILL BE NOTED IN THE BOARD OF DIRECTOR 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 COMPENSATION RANGES FOR THE 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 OR 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 OFFICER, 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. CAF PROPERTY INC 9591 WAPLES STREET SAN DIEGO CA 92121 383795334 SUPPORT CHALLENGED ATHLETES, INC. CA 501(C)(3) LINE 11B, II 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0