Bennington Basketball Association

Nonprofit profile at a glance

EIN
834631004
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Omaha, NE, USA
Phone
4028306232
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$408,150
Expenses
$316,498
Assets
$231,405
Liabilities
$3,565

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

Leadership & pay

3 people listed

Executive titles in this filing

  • NICKLAS CEMER (PRESIDENT)

Highest reported compensation

  • HILARY CEMER (VP/TREASURER): $36,000 total reported compensation
  • NICKLAS CEMER (PRESIDENT): $36,000 total reported compensation
  • CORINNA BARRETT (SECRETARY): $14,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The bennington basketball associations mission is to teach, develop, organize, manage and offer youth players the opportunity to learn the fundamental skills of basketball while instilling life-lessons and values such as character, team work, discipline, respect and sportsmanship.

What it reported doing in 2025

Basketball activities

Operating model

Revenue model
Earned-program. 97% 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 and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.1%; rating input score 64
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 27.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 64.1% of revenue deployed · 82.7% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $262K in reported program spending
  • Leadership: top reported pay $36K · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.