2024-11-14T10:43:39-05:00 2023-12-31 222426149 COWAN GUNTESKI & CO PA 730 HOPE ROAD TINTON FALLS NJ 07724 990 2023-01-01 200029252 PLAY RUGBY INC PLAY 2127573421 500 7TH AVE 8TH FLOOR NEW YORK NY 10018 WIL SNAPE-ROGERS EXECUTIVE DIRECTOR 2127573421 2024-10-31 true CAROL EGAN P00477466 7326764100 2024-11-14 2023 2024-10-15 13:58:12Z X WIL SNAPE-ROGERS 500 7TH AVE 8TH FL NEW YORK NY 10018 1184589 false X WWW.PLAYRUGBYUSA.ORG X 2003 NY TO USE THE UNIQUE POWER OF RUGBY TO INSPIRE AND EMPOWER YOUTH PRIMARILY FROM UNDERSERVED COMMUNITIES. 11 11 19 0 791405 925430 42268 51963 12 -55620 35486 778053 1012891 0 0 514619 617076 0 233368 297355 387910 811974 1004986 -33921 7905 204851 363772 27746 218808 177105 144964 X TO CREATE "A BETTER WORLD THROUGH RUGBY" BY PROVIDING YOUNG PEOPLE, PRIMARILY FROM UNDERSERVED BACKGROUNDS, WITH A VITALITY FOR LIFE BOTH ON AND OFF THE RUGBY FIELD. false false 423911 51963 PLAY RUGBY ACADEMY PROGRAM: OUR HIGHEST IMPACT PROGRAM, THE PLAY RUGBY ACADEMY, IS BUILT AROUND AN INNOVATIVE CURRICULUM AND COACHING METHODOLOGY THAT COMBINES RUGBY AND CHARACTER EDUCATION, DESIGNED TO ADDRESS THE UNIQUE NEEDS OF YOUTH GROWING UP IN UNDER-RESOURCED COMMUNITIES; WHO ARE AT SIGNIFICANTLY HIGHER RISK FOR OBESITY AND OTHER CHRONIC HEALTH ISSUES, ARE FAR LESS LIKELY TO HAVE ACCESS TO AN AFFORDABLE SPORTS PROGRAM, AND OFTEN HAVE WEAK ATTACHMENT TO THEIR SCHOOL AND WIDER COMMUNITY. THROUGH COMPLEMENTARY ON AND OFF FIELD ACTIVITIES, YOUTH DEVELOPMENT AND EDUCATIONAL SUPPLEMENTS, OUR PARTICIPANTS LEARN SKILLS THAT EXTEND INTO THEIR DAY-TO-DAY LIVES, BECOME CAREER AND/OR COLLEGE READY AND ARE EQUIPPED TO MAKE POSITIVE LIFE CHOICES. YEAR-OVER-YEAR 100% OF OUR HIGH SCHOOL SENIORS HAVE GRADUATED ON-TIME AND ENROLLED IN COLLEGE OR TRADE SCHOOL. OUR GOAL IS TO INCREASE THE NUMBER OF PARTICIPANTS IN THE PROGRAM, LIFT UP THE ECONOMIC SECURITY OF THEIR FAMILIES AND ULTIMATELY, THE COMMUNITY OVERALL. IN 2023, THE ACADEMY SERVED 25 MIDDLE SCHOOL STUDENTS AND 85 HIGH SCHOOL STUDENTS,COMBINING RUGBY PRACTICES AND LEAGUE-BASED COMPETITION WITH LIFE SKILLS WORKSHOPS AND COLLEGE READINESS SUPPORT TO ENSURE THAT PLAYERS HAVE THE RESOURCES THEY NEED TO BUILD A SUCCESSFUL FUTURE. IN ORDER TO PARTICIPATE ON-FIELD, PLAYERS MUST COMMIT TO ENGAGING WITH US OFF-FIELD IN A HOLISTIC YEAR-ROUND PROGRAM. OUR PROGRAM METHODOLOGY LEVERAGES THE UNIQUE POWER OF RUGBY TO HELP PARTICIPANTS DEVELOP SOCIAL AND EMOTIONAL LEARNING SKILLS TO TACKLE CHALLENGES BOTH ON AND OFF THE PITCH, WHILE ENCOURAGING THEIR OFF-FIELD DEVELOPMENT. IN 2023 100% OF PLAYERS REDUCED RISKY BEHAVIORS, 90% IMPROVED SOCIAL SKILLS AND 90% IMPROVED THEIR ACADEMIC ACHIEVEMENT, AND 25 HIGH SCHOOL SENIORS GRADUATED AND ENROLLED IN COLLEGE. 41074 AFTER-SCHOOL ENRICHMENT PROGRAMS: THROUGH OUR AFTER-SCHOOL ENRICHMENT PROGRAMS, WE PARTNER WITH SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS TO DELIVER OUR UNIQUE VALUES-BASED FLAG RUGBY CURRICULUM TO MIDDLE AND HIGH SCHOOL STUDENTS THROUGHOUT THE BRONX AND HARLEM. OUR CERTIFIED YOUTH DEVELOPMENT MENTORS CREATE VITAL CONNECTIONS WITH PARTICIPANTS, TEACHING THE SPORT OF RUGBY WHILE HELPING THEM NAVIGATE THE CHALLENGES THEY FACE AT SCHOOL, AT HOME AND IN THE COMMUNITY. PROGRAMS RUN YEAR-ROUND WITH SESSIONS TWICE PER WEEK FOR TWO HOURS EACH SESSION. PARTICIPANTS HAVE THE OPPORTUNITY TO PARTICIPATE IN FLAG RUGBY TOURNAMENTS THROUGHOUT THE YEAR AND OUR DYNAMIC AND ENGAGING TOURNAMENT. CULTURE IS FOCUSED ON PROVIDING OPPORTUNITIES FOR GROWTH NOT ONLY AS STUDENT-ATHLETES, BUT ALSO AS YOUNG PEOPLE EXPLORING THEIR STRENGTHS AND COMFORT ZONES, COMPETITIVENESS AND PHYSICALITY. EACH TOURNAMENT IS FOCUSED ON OUR VALUES- IN-ACTION AND OUR CULTURE OF CELEBRATING PARTICIPANT SUCCESS, NOT JUST THE TYPICAL MVP. IN 2023 WE SERVED 150 YOUNG PEOPLE THROUGH FOUR DIFFERENT ENRICHMENT PARTNERSHIPS. 6101 THROUGH OUR TRAIN-THE-TRAINER PROGRAMS: WE TRAIN TEACHERS AND COACHES TO DELIVER BOTH FLAG AND TACKLE RUGBY PROGRAMS THEMSELVES THROUGH A STRUCTURED TRAINING AND SUPPORT SYSTEM. THROUGH THESE PARTNERSHIPS, STUDENTS FROM ACROSS ALL FIVE BOROUGHS HAVE THE OPPORTUNITY TO PARTICIPATE IN TOURNAMENTS THROUGHOUT THE YEAR, RUN BY PLAY RUGBY STAFF AND FEATURING THE PLAY RUGBY VALUES-IN-ACTION. IN 2023 WE SUPPORTED PARTNERS TO BRING OUR FLAG RUGBY CURRICULUM TO 500 GIRLS AND OUR TACKLE RUGBY CURRICULUM TO 125 BOYS/GIRLS THROUGHOUT NEW YORK CITY, AND WE HOSTED A TOTAL OF 8 TOURNAMENTS FOR THESE STUDENT- ATHLETES. 471086 true true false false false false false false false false false false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 19 true false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false NY CA X X WIL SNAPE-ROGERS 2127573421 500 7TH AVE 8TH FL NEW YORK NY 10018 WIL SNAPE-ROGERS EXECUTIVE DI 40.00 X 110000 0 0 VITO SPERDUTO CHAIRMAN 1.00 X X 0 0 0 JASON KEIGHERY VICE CHAIR 1.00 X X 0 0 0 GREG GORDON TREASURER 1.00 X X 0 0 0 JONO DAVIES DIRECTOR 1.00 X 0 0 0 KOMA GANDY-FISCHBEIN DIRECTOR 1.00 X 0 0 0 GREG ROBINSON DIRECTOR 1.00 X 0 0 0 KYLE ANTOIAN SECRETARY 1.00 X X 0 0 0 SCOTT ADAMS DIRECTOR 1.00 X 0 0 0 HELEN MEATES DIRECTOR 1.00 X 0 0 0 CHANDRA PATEL DIRECTOR 1.00 X 0 0 0 NELSON MCNEIL DIRECTOR 1.00 X 0 0 0 110000 1 false false false 322427 603003 925430 COACHING AND DEVELOPMENT 900099 51963 51963 51963 12 12 207184 322427 171698 35486 1012891 51975 X 110000 68684 22616 18700 439314 274308 90323 74683 20699 12924 4256 3519 47063 26582 9370 11111 15487 635 14852 114854 779 18217 95858 1902 1902 53916 792 52482 642 105546 38634 51914 14998 49383 47748 924 711 16789 16789 CC MERCHANT FEES 16143 2997 13146 BAD DEBT 10415 10415 BANK FEES 3475 3475 1004986 471086 300532 233368 70884 26940 60262 60274 50000 78742 20316 36875 3389 26371 134570 204851 363772 27746 84238 134570 27746 218808 X 177105 144964 177105 144964 204851 363772 X 7905 -40046 X true X false false false X 694309 465783 615148 815225 1132614 3723079 694309 465783 615148 815225 1132614 3723079 3723079 41 16 12 12 12 93 124315 124315 3847487 259159 0.96770 0.97000 X PART II, LINE 10 124,315 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT OF USE ASSETS 134570 134570 OPERATING LEASE LIABILITY 83614 LONG TERM PORTION OF OPERATING LEASE 50956 134570 X 1162333 149442 149442 1012891 1012891 1159928 154942 154942 1004986 1004986 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAIN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT. IT HAS BEEN DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS PREVIOUSLY TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. AS OF THE REPORT DATE, THE FEDERAL FORM 990 AND NEW YORK FILINGS FOR THE FISCAL YEARS ENDED DECEMBER 31, 2023 THROUGH 2019 ARE OPEN TO EXAMINATION BY THE IRS AND NEW YORK. NO RETURNS ARE CURRENTLY UNDER EXAMINATION SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXP NETTED W REVENUE 149,442 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 149,442 N/D LEASE EXPENSES UNDER ASC 842 5,500 GALA 258145 136673 121472 71633 41341 23700 RUGBY LEGENDS 98479 12767 85712 12767 6 172987 172987 22257 529611 322427 207184 71633 41341 58724 171698 35486 FORM 990, PAGE 2, PART III, LINE 4A PLAY RUGBY ACADEMY PROGRAM: OUR HIGHEST IMPACT PROGRAM, THE PLAY RUGBY ACADEMY, IS BUILT AROUND AN INNOVATIVE CURRICULUM AND COACHING METHODOLOGY THAT COMBINES RUGBY AND CHARACTER EDUCATION, DESIGNED TO ADDRESS THE UNIQUE NEEDS OF YOUTH GROWING UP IN UNDER-RESOURCED COMMUNITIES; WHO ARE AT SIGNIFICANTLY HIGHER RISK FOR OBESITY AND OTHER CHRONIC HEALTH ISSUES, ARE FAR LESS LIKELY TO HAVE ACCESS TO AN AFFORDABLE SPORTS PROGRAM, AND OFTEN HAVE WEAK ATTACHMENT TO THEIR SCHOOL AND WIDER COMMUNITY. THROUGH COMPLEMENTARY ON AND OFF FIELD ACTIVITIES, YOUTH DEVELOPMENT AND EDUCATIONAL SUPPLEMENTS, OUR PARTICIPANTS LEARN SKILLS THAT EXTEND INTO THEIR DAY-TO-DAY LIVES, BECOME CAREER AND/OR COLLEGE READY AND ARE EQUIPPED TO MAKE POSITIVE LIFE CHOICES. YEAR-OVER-YEAR 100% OF OUR HIGH SCHOOL SENIORS HAVE GRADUATED ON-TIME AND ENROLLED IN COLLEGE OR TRADE SCHOOL. OUR GOAL IS TO INCREASE THE NUMBER OF PARTICIPANTS IN THE PROGRAM, LIFT UP THE ECONOMIC SECURITY OF THEIR FAMILIES AND ULTIMATELY, THE COMMUNITY OVERALL. IN 2023, THE ACADEMY SERVED 25 MIDDLE SCHOOL STUDENTS AND 85 HIGH SCHOOL STUDENTS,COMBINING RUGBY PRACTICES AND LEAGUE-BASED COMPETITION WITH LIFE SKILLS WORKSHOPS AND COLLEGE READINESS SUPPORT TO ENSURE THAT PLAYERS HAVE THE RESOURCES THEY NEED TO BUILD A SUCCESSFUL FUTURE. IN ORDER TO PARTICIPATE ON-FIELD, PLAYERS MUST COMMIT TO ENGAGING WITH US OFF-FIELD IN A HOLISTIC YEAR-ROUND PROGRAM. OUR PROGRAM METHODOLOGY LEVERAGES THE UNIQUE POWER OF RUGBY TO HELP PARTICIPANTS DEVELOP SOCIAL AND EMOTIONAL LEARNING SKILLS TO TACKLE CHALLENGES BOTH ON AND OFF THE PITCH, WHILE ENCOURAGING THEIR OFF-FIELD DEVELOPMENT. IN 2023 100% OF PLAYERS REDUCED RISKY BEHAVIORS, 90% IMPROVED SOCIAL SKILLS AND 90% IMPROVED THEIR ACADEMIC ACHIEVEMENT, AND 25 HIGH SCHOOL SENIORS GRADUATED AND ENROLLED IN COLLEGE. FORM 990, PAGE 2, PART III, LINE 4B AFTER-SCHOOL ENRICHMENT PROGRAMS: THROUGH OUR AFTER-SCHOOL ENRICHMENT PROGRAMS, WE PARTNER WITH SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS TO DELIVER OUR UNIQUE VALUES-BASED FLAG RUGBY CURRICULUM TO MIDDLE AND HIGH SCHOOL STUDENTS THROUGHOUT THE BRONX AND HARLEM. OUR CERTIFIED YOUTH DEVELOPMENT MENTORS CREATE VITAL CONNECTIONS WITH PARTICIPANTS, TEACHING THE SPORT OF RUGBY WHILE HELPING THEM NAVIGATE THE CHALLENGES THEY FACE AT SCHOOL, AT HOME AND IN THE COMMUNITY. PROGRAMS RUN YEAR-ROUND WITH SESSIONS TWICE PER WEEK FOR TWO HOURS EACH SESSION. PARTICIPANTS HAVE THE OPPORTUNITY TO PARTICIPATE IN FLAG RUGBY TOURNAMENTS THROUGHOUT THE YEAR AND OUR DYNAMIC AND ENGAGING TOURNAMENT. CULTURE IS FOCUSED ON PROVIDING OPPORTUNITIES FOR GROWTH NOT ONLY AS STUDENT-ATHLETES, BUT ALSO AS YOUNG PEOPLE EXPLORING THEIR STRENGTHS AND COMFORT ZONES, COMPETITIVENESS AND PHYSICALITY. EACH TOURNAMENT IS FOCUSED ON OUR VALUES- IN-ACTION AND OUR CULTURE OF CELEBRATING PARTICIPANT SUCCESS, NOT JUST THE TYPICAL MVP. IN 2023 WE SERVED 150 YOUNG PEOPLE THROUGH FOUR DIFFERENT ENRICHMENT PARTNERSHIPS. FORM 990, PAGE 2, PART III, LINE 4C THROUGH OUR TRAIN-THE-TRAINER PROGRAMS: WE TRAIN TEACHERS AND COACHES TO DELIVER BOTH FLAG AND TACKLE RUGBY PROGRAMS THEMSELVES THROUGH A STRUCTURED TRAINING AND SUPPORT SYSTEM. THROUGH THESE PARTNERSHIPS, STUDENTS FROM ACROSS ALL FIVE BOROUGHS HAVE THE OPPORTUNITY TO PARTICIPATE IN TOURNAMENTS THROUGHOUT THE YEAR, RUN BY PLAY RUGBY STAFF AND FEATURING THE PLAY RUGBY VALUES-IN-ACTION. IN 2023 WE SUPPORTED PARTNERS TO BRING OUR FLAG RUGBY CURRICULUM TO 500 GIRLS AND OUR TACKLE RUGBY CURRICULUM TO 125 BOYS/GIRLS THROUGHOUT NEW YORK CITY, AND WE HOSTED A TOTAL OF 8 TOURNAMENTS FOR THESE STUDENT- ATHLETES. FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION OF THE FORM 990, IT IS SUBMITTED ELECTRONICALLY TO PLAY RUGBY'S FINANCE COMMITTEE FOR REVIEW. THE FINANCE COMMITTEE IS CHAIRED BY PLAY RUGBY'S TREASURER AND CONSISTS OF FOUR BOARD MEMBERS. THE FINANCE COMMITTEE MEETS TO DISCUSS THE 990 AND SUBMITS ANY QUESTIONS, EITHER IN WRITING TO THE EXECUTIVE DIRECTOR, OR BY INVITING THE EXECUTIVE DIRECTOR TO ATTEND THE MEETING AND ANSWER QUESTIONS LIVE. UPON THE FINANCE COMMITTEES SATISFACTION WITH THE FORM 990 AFTER ANY REVISIONS HAVE BEEN MADE, THE FINAL 990 IS SUBMITTED TO THE BOARD WITH A RECOMMENDATION FROM THE FINANCE COMMITTEE FOR THE EXECUTIVE COMMITTEE OF THE BOARD TO APPROVE THE 990. APPROVAL CAN BE RECEIVED BY A MAJORITY OF THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C PER OUR AUDIT COMMITTEE CHARTER, THE PROCESS AND RESPONSIBILITY FOR UPHOLDING THE CONFLICT OF INTEREST POLICY IS HANDLED BY THE AUDIT COMMITTEE ANNUALLY. ALL NEW/ELECTED BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A STATEMENT WHEN THEY JOIN THE BOARD AGREEING TO THE TERMS OF THE POLICY. THEREAFTER, ANNUALLY, THE CHAIRMAN OF THE AUDIT COMMITTEE (WHO IS ALSO LEGAL ADVISOR TO THE EXECUTIVE COMMITTEE) SUBMITS THE CONFLICT OF INTEREST POLICY ALONG WITH ANY CHANGES TO THE CHAIRMAN OF EXECUTIVE COMMITTEE, WHO IN TURN REITERATES THE POLICY TO THE BOARD AT ONE OF THE FIRST TWO BOARD MEETINGS OF THE YEAR. BOARD MEMBERS ARE ASKED TO RE-SIGN THE POLICY TO ACKNOWLEDGE THEIR UNDERSTANDING AND ADHERENCE TO THE POLICY. IF A CONFLICT WERE TO OCCUR, THE PERSON WHO HAS A CONFLICT SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR BOARD COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS, AND IS BASED ON MARKET RESEARCH FOR COMPARABLE POSITIONS IN COMPARABLE GEOGRAPHY. PLAY RUGBY USA HIRED A NEW EXECUTIVE DIRECTOR IN 2018 FOR THE FIRST TIME, UPON THE DEPARTURE OF THE ORGANIZATION'S FOUNDER, WHO PREVIOUSLY HELD THE ROLE. THE HIRING PROCESS WAS RIGOROUS, FOLLOWED STANDARD ACCEPTED PRACTICES FOR HIRING AN ORGANIZATION'S CHIEF EXECUTIVE. THE PROCESS WAS CONDUCTED BY AN INDEPENDENT SEARCH COMMITTEE OF THE BOARD, AND WAS ADVISED BY INDEPENDENT THIRD PARTIES, YOUTH INC. AND RAFFA. THE PROCESS AND APPROVAL WERE DOCUMENTED IN THE HIRING PROCESS, THROUGH A FORMAL RECOMMENDATION FROM THE COMMITTEE TO THE BOARD OF DIRECTORS, AND THE HIRE WAS MADE BY A VOTE OF APPROVAL BY THE BOARD OF DIRECTORS, WHICH INCLUDED APPROVAL OF THE NEW EXECUTIVE DIRECTOR'S COMPENSATION. THE CEO'S COMPENSATION IS UNCHANGED FROM THE PRIOR YEAR. THE REVIEW OF THE COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS LAST CONDUCTED IN 2020. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 500 7TH AVE, 8TH FLOOR, NEW YORK, NY 10018 OR BY CALLING THE ORGANIZATION DIRECTLY AT (212) 757-3421. FORM 990, PART IX, LINE 11G GENERAL OPERATIONS CONSULTANT 779 18,217 0 FUNDRAISING CONSULTANTS 0 0 95,858 TOTAL 779 18,217 95,858 FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT -34,546 N/D LEASE EXPENSE UNDER ASC 842 -5,500 TOTAL -40,046