KEIZER-SALEM YOUTH BASKETBALL ASSOC Dba Youth Stars Basketball

Nonprofit profile at a glance

EIN
822760935
IRS 990-EZ coverage
2017–2019
Forms available
Form 990-EZ 2019
Location
Keizer, OR, USA
Phone
5038888346
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$127,085
Expenses
$86,572
Assets
$59,283

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • STEVEN ADAMS (President)
  • HEMMINGWAY HUYNH (Vice President)

People named in this filing

  • STEVEN ADAMS (President)
  • HEMMINGWAY HUYNH (Vice President)
  • MICHAEL VASQUEZ (Secretary)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporations primary purpose shall be to develop and operate a basketball program to implant in the youth of the community ideals of good sportsmanship, honesty, loyalty, courage and reverence, so that they may be finer, stronger and happier youth who will grow to be good, clean healthy adults.

What it reported doing in 2019

Training and tournament fees to bring basketball games to the youth of the community.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 82
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.3%; rating input score 71
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 31.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 76.7% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 76.3% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 108.6% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 71.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $91K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2017 to 2019
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.