Delano Basketball Association

Nonprofit profile at a glance

EIN
831423748
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Delano, MN, USA
Phone
6123105881
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$192,116
Expenses
$168,458
Assets
$155,554
Liabilities
$28,486

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

Leadership & pay

12 people listed

Executive titles in this filing

  • RYAN SCHAUST (PRESIDENT)
  • JILL JOHNSON (VICE PRESIDENT)

People named in this filing

  • RYAN SCHAUST (PRESIDENT)
  • JILL JOHNSON (VICE PRESIDENT)
  • SUSIE LARISON (MEMBER - TREASURER & CONCESSION AND EQUIPMENT COORDINATOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Delano basketball association promotes & funds girls & boys basketball instruction, training & the physical & mental development of youth, ages 18 & under, through the formation & funding of 21 basketball teams with 186 participants.

What it reported doing in 2025

Youth programs - the girls & boys youth programs, grade 1st - 8th, promotes, organizes & funds the formation of age based basketball teams. There were 18 teams grades 5-8 with 158 players that practiced in facilities in delano, mn & played in numberous tournaments in the surrounding area. Basketball camps were held for students in grades 1-4. The associations youth program hosted 2 youth basketball tournaments in delano, mn which were open to all area teams as a fundraising activity to reduce the fees charged to the participants & provide scholarships for those who can not afford the fees to participate. Parents of the youth participants volunteer to run the tournaments.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.2%; rating input score 86
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 86.2% of revenue deployed · 98.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $165K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.