American Roundball Corporation
Nonprofit profile at a glance
- EIN
- 953278229
- IRS 990 coverage
- 2013–2021
- Forms available
- Form 990 2021, Form 990-EZ 2020
- Location
- Sherman Oaks, CA, USA
- Phone
- 8189953761
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Basketball
Reported finances
- Revenue
- $247,104
- Expenses
- $263,379
- Assets
- $2,944
- Liabilities
- $82,732
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Richard Goldberg (President & CEO)
- Brian Breslin (Vice President)
People named in this filing
- Richard Goldberg (President & CEO)
- Brian Breslin (Vice President)
- Ronald Quarterman (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 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Foster national amateur sports competition - basketball leagues, tournaments, camps and clinics for boys and girls ages 6 thru 18.
What it reported doing in 2021
Foster national amateur sports competition-basketball leagues, tournaments, camps and clinics for boys and girls ages 6 through 18.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
SUPPORTED - The filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 55
- Transparency & Controls: 90
- Accountability: 56
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.9%; rating input score 63
- Program expense ratio: 59%; rating input score 59
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.6%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 28.1; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: -13.3% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -13.9% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -18.7% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 62.9% of revenue deployed · 59% of spending went to programs
- Governance: 3 of 4 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $155K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2013 to 2021
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Financial Efficiency: Program expense ratio scored 59/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.