Beatitude Basketball Academy

Nonprofit profile at a glance

EIN
881817698
IRS 990-PF coverage
2022–2025
Forms available
Form 990-PF 2025
Location
Phoenix, AZ, USA
Phone
5204815376
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$150,000
Expenses
$0

Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.

Overview

Mission

Basketball

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
No current program activity. The filing reports no charitable disbursements for the current year.

The verdict

MIXED - A large share of available resources goes to charitable grants and the filing clearly reports transactions involving insiders. The filing does not identify all grant recipients and some filed totals do not add up.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: NotEnoughData
  • Transparency: 0
  • Compliance: 89
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 96th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: Limited

Transparency

  • Grant recipient disclosure: Scored; rating input score 0

Compliance

  • Part VII-B activity disclosures: 18 of 18 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: NotApplicable
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 7; rating input score 78

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Consistency: 7 of 9 current checks pass · 2 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 to 2025
  • 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.

  • High — Transparency: Grant recipient disclosure scored 0/100.
  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.