Cougar Boys Basketball

Nonprofit profile at a glance

EIN
871887384
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
Lafayette, CA, USA
Phone
4153625990
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$62,053
Expenses
$48,990
Assets
$54,915
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • WILLIAM REVELOS (PRESIDENT)

People named in this filing

  • WILLIAM REVELOS (PRESIDENT)
  • PETER MARCHETTI (TREASURER)
  • SUNIL GANDHI (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Parent run organization to support the campolindo high school boys basketball program. We raise money for the annual operating expenses needed to fund program as run by the coaching staff. Examples are traveling expenses for the team and coaching staff, meals for team, spirit apparel, etc.

What it reported doing in 2024

Organized two weight training sessions (spring and summer) run by licensed professionals to teach teams proper technique with a focus on sport specific routines.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 82
  • Sustainability: 64
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.1%; rating input score 23
  • Program expense ratio: 29.3%; rating input score 29

Transparency & Controls

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

Sustainability

  • Operating margin: 21.1%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 23.1% of revenue deployed · 29.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • 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 23/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.