Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 465,783 | 615,148 | 815,225 | 1,132,614 | 881,944 | 3,910,714 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 465,783 | 615,148 | 815,225 | 1,132,614 | 881,944 | 3,910,714 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 3,910,714 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 465,783 | 615,148 | 815,225 | 1,132,614 | 881,944 | 3,910,714 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 16 | 12 | 12 | 12 | 18 | 70 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 124,315 | 124,315 | ||||
| 11 | Total support. Add lines 7 through 10 | 4,035,099 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | 124,315 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| 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 2024, THE ACADEMY SERVED 40 MIDDLE SCHOOL STUDENTS AND 130 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 2024 100% OF PLAYERS REDUCED RISKY BEHAVIORS, 90% IMPROVED SOCIAL SKILLS AND 92% 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 2024 WE SERVED 233 YOUNG PEOPLE THROUGH FIVE 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 2024 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 0 15,800 0 FUNDRAISING CONSULTANTS 0 0 100,980 REFEREES AND ATHLETIC TRAINER 4,478 0 0 PROGRAM TUTORS & MENTORS 23,640 0 0 TOTAL 28,118 15,800 100,980 |
| FORM 990, PART XI, LINE 9 | PRIOR YEAR ROUNDING ADJ 3 BOOK TO TAX ADJUSTMENT 12,009 TOTAL 12,012 |
| Software ID: | |
| Software Version: |