Los Alamitos National Junior Basketball

Nonprofit profile at a glance

EIN
330655813
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Los Alamitos, CA, USA
Phone
5627565307
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$565,994
Expenses
$544,265
Assets
$233,683
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • CHRIS LEVEQUE (President)
  • JEAN M HUGHES (Vice President)

Highest reported compensation

  • CHRIS LEVEQUE (President): $43,080 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote teamwork, sportsmanship and player development for youth grades 1-8 through basketball, stressing fundamental skills and personal growth.

What it reported doing in 2025

Providing over 200 teams for 8-10 league games each, and weekly practices with coaches to learn fundamental and teamwork skills.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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: 78
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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 8 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: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 18.3% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 19.2% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 22.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 89.9% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $489K in reported program spending
  • Leadership: top reported pay $43K · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.