Lady Cats Inc

Nonprofit profile at a glance

EIN
823218992
IRS 990-EZ coverage
2019–2025
Forms available
Form 990-EZ 2025, Form 990-N 2018
Location
Boys Town, NE, USA
Phone
4026394631
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Basketball

Official website

Reported finances

Revenue
$69,150
Expenses
$69,869
Assets
$57,786
Liabilities
$1,166

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

Leadership & pay

3 people listed

People named in this filing

  • Casey Hall (Director)
  • Scott Wenz (Asst. Director)
  • Samantha Kooienga (Asst. 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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth girls' basketball organization for 3rd-8th graders. This is a skills-based program aiming to develop physical, mental, and emotional competencies of the athletes through competition. We provide an opportunity to learn and enhance their skills and knowledge of basketball through a team environment. Players within our organization would have affiliation with Millard West High School and have intention of attending the high school in the future.

What it reported doing in 2025

Lady Cat Tournament - Youth basketball tournament for approximately 100 local teams ranging from 3rd-8th grade. Tournament held over one weekend in Fall and is our largest fundraiser to support our Lady Cat teams. The funds we raise from the tournament are primarily used to help our Lady Cat teams pay the admission of leagues and tournaments entered. The proceeds also used towards other program expenses such as coaching, website/communication apps, insurance, and other costs of running the basketball organization.

Operating model

Revenue model
Earned-program. 73% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.8%; rating input score 77
  • Program expense ratio: 76%; rating input score 76

Transparency & Controls

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

Sustainability

  • Operating margin: -1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 16.3% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 76.8% of revenue deployed · 76% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $53K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.