Epbba Inc

Nonprofit profile at a glance

EIN
201594407
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Eden Prairie, MN, USA
Phone
9524571815
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$410,731
Expenses
$379,977
Assets
$227,000
Liabilities
$21,866

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

Leadership & pay

34 people listed

Executive titles in this filing

  • JACKIE DANIELS (PRESIDENT)

People named in this filing

  • ANNA ANDERSON (DIRECTOR)
  • JORDAN ATCHISON (DIRECTOR)
  • MOLLY BATIZA (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the sport of basketball.

What it reported doing in 2025

To promote the participation of youth in the sport of basketball including but not limited to: (a) provide a basketball program for youth within the city of eden prairie (b) advance the dignity and self-worth of all participants (c) allow and encourage all participants to achieve success and (d) promote sportsmanship among all participants.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 92% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 99.2%; rating input score 99
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • 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: 7.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 99.2% of spending went to programs
  • Governance: 33 of 33 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $377K in reported program spending
  • Leadership: top reported pay $0 · 34 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.