Court Sports for Life Foundation

Nonprofit profile at a glance

EIN
843550018
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Steamboat Springs, CO, USA
Phone
9708798400
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$2,499,133
Expenses
$2,461,716
Assets
$12,590,182
Liabilities
$5,428,469

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • STEPHEN MODZELEWSKI (PRESIDENT)

People named in this filing

  • STEPHEN MODZELEWSKI (PRESIDENT)
  • RANDY WERT (TREASURER)
  • PAUL BECKNER (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enrich the lives of steamboat springs, Colorado area residents and visitors of all ages, abilities, and socio-economic groups through pickleball and tennis. We do this by providing premier tennis and pickleball facilities, robust recreational and training programs; and innovative engagement of under-resourced families, adaptive athletes, seniors, and other social cohorts.

What it reported doing in 2024

Camps and tournaments: court sports for life hosts after school and summer tennis instruction and play for over 600 youth of all ages each year. Red ball, orange ball, green ball, and yellow ball (rogy) is a pathway for children ages 3-18 to learn the lifetime sport of tennis with low compression balls that make learning more effective and play that is more appropriate for the age group. Many of the rogy participants stay and grow in this program until they graduate from high school. The foundation also hosts tennis and pickleball tournaments for adults that draw participants from all over the state and oftentimes from all over the country. The foundation hosts camps and clinics as well with celebrity coaches that teach new skills to participants in both tennis and pickleball.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 86
  • Accountability: 82
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: $8.62 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 82.6%; rating input score 83; 22nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 5.11; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 41.5% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 43.5% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 75.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.