J Smith International
Nonprofit profile at a glance
- EIN
- 824130660
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025
- Location
- Hoover, AL, USA
- Phone
- 2056029623
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Adult, Child Matching Programs
Reported finances
- Revenue
- $117,595
- Expenses
- $117,595
- Assets
- $1,228
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- JASON SMITH (DIRECTOR)
- JOSEPH SMITH (DIRECTOR)
- JAIME SMITH (DIRECTOR AND CAMP LEADER)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to provide superior instruction dedicated to improving and developing the basketball and social skills of youth.
What it reported doing in 2025
Our mission is to provide superior instruction dedicated to improving and developing the basketball and social skills of youth. All funds are used to operate basketball camps and clinics for young members of the community and provide for economically disadvantaged children interested in growing through the sport of basketball.
Operating model
- Revenue model
- Earned-program. 97% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 25
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 0.01; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 38.5%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 52nd percentile among comparable filings
- Revenue growth: -1.5% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: 0% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $118K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 30/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- High — Sustainability: Officer compensation ratio scored 9/100.