Jr Spartans Boys Basketball Inc C/o Niebler Pyzyk Et Al

Nonprofit profile at a glance

EIN
813549967
IRS 990-EZ coverage
2016–2024
Forms available
Form 990-EZ 2024
Location
Menomonee Falls, WI, USA
Phone
4147481228
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$106,283
Expenses
$86,891
Assets
$95,972
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

  • SAMUEL KATULA (PRESIDENT, DIRECTOR)
  • BRODIE SWANSON (VICE PRESIDENT, DIRECTOR)

People named in this filing

  • SAMUEL KATULA (PRESIDENT, DIRECTOR)
  • BRODIE SWANSON (VICE PRESIDENT, DIRECTOR)
  • ANDREA POWERS (SECRETARY, 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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation is intended to provide education and opportunity to youths, particularly boys under 18 years of age, in the town of brookfield, and surrounding elmbrook school district in the form of organized athletic team sports, and particularly the sport of basketball. The corporation will support the formation of athletic teams, particularly basketball teams, to learn the basic skills of basketball and participate in competition. The corporation will also promote the importance of teamwork, sportsmanship, mental attitude, and drive to succeed, thus combatting juvenile delinquency and lessening the burdens of government.

What it reported doing in 2024

The corporation organized basketball teams for approximately 200 children, grades 3-8, in the town of brookfield and elm brook school district. The program instructs youths on the rules of basketball and provides coaching, officiating, uniforms and equipment to the participants in order to play in league and tournament games.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59%; rating input score 59
  • Program expense ratio: 72.1%; rating input score 72

Transparency & Controls

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

Sustainability

  • Operating margin: 18.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 59% of revenue deployed · 72.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $63K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2016 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.