Commack Basketball Association Corp

Nonprofit profile at a glance

EIN
813428818
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2017, Form 990-EZ 2024
Location
Commack, NY, USA
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$187,978
Expenses
$165,115
Assets
$125,634

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Kevin Tracey (Vice President)
  • Eric Schaefer (President)
  • Bill Sihksnel (Vice President)

People named in this filing

  • Andrew Gregory (Treasurer)
  • Kevin Tracey (Vice President)
  • Bob Kenney (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes for which the corporation is formed are as follows: to organize, establish, create and maintain a community based basketball league; to organizeand conduct basketball clinics and camps; to provide instructional activities inthe sport of basketball; to promote, foster and encourage sportsmanship andphysical contests; to promote character building and physical well being; topromote, foster and advance in every lawful manner, the common interests and goalsof those engaged in sports and athletics of every kind; to affiliate such clubwith other similarly constituted clubs, leagues, associations and organizations; to foster and promote interest in all sports; to encourage and engage in organizedplay and competition with other clubs, leagues and associations; to purchase, lease, acquire, own, control, operate and maintain sports equipment and gear andto develop characteristics of honesty, good fellowship, self discipline, teamwork, fairness and self reliance which are the essentials

What it reported doing in 2024

Organized, established, created and maintained a community based basketballleague; organized and conducted basketball clinics and camps; provided instructionalactivities in the sport of basketball;

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 82
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.9%; rating input score 7
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 6.9% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.