I-ball

Nonprofit profile at a glance

EIN
611565153
IRS 990 coverage
2015–2016
Forms available
Form 990 2016, Form 990-EZ 2014
Location
Kenmore, WA, USA
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Basketball

Official website

Reported finances

Revenue
$276,830
Expenses
$296,933
Assets
$115,617
Liabilities
$210,000

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • MAHA ELMAIS (Vice President)

Highest reported compensation

  • KYLE KEYES (Executive Dir.): $50,100 total reported compensation
  • MAHA ELMAIS (Vice President): $10,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

I-Ball promotes communities and the growth of young kids and student athletes BY TEACHING BASKETBALL, LIFE SKILLS, AND CHARACTER BUILDING.

What it reported doing in 2016

Basketball coaches & trainers-coaches & trainers for teams. Services about 500 players per year.

Operating model

Revenue model
Earned-program. 96% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 91
  • Accountability: 0
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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; 6th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 1.82; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 21.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 83.3% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $247K in reported program spending
  • Leadership: top reported pay $50K · 2 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 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: 8 of 8 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.