Michigan Capital Area Basketball
Nonprofit profile at a glance
- EIN
- 262142375
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2010, Form 990-N 2009
- Location
- East Lansing, MI, USA
- Phone
- 5177198630
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $242,305
- Expenses
- $248,614
- Assets
- $63,250
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Montgomery Myles (President)
- Krista Myles (Vice President)
Highest reported compensation
- Montgomery Myles (President): $25,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary mission is to teach young people to play basketball at a competition level through training, volunteer coaching and participation in team play and tournaments. The organization gives young people a firm foundation in individual basketball skills
What it reported doing in 2024
We have established 14 basketball teams ranging from ages 7-17. They compete nationally.
Operating model
- Revenue model
- Earned-program. 96% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 80
- Accountability: 10
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th 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; 7th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.6%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 10.1%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 8.3% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 15.9% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 3 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $249K in reported program spending
- Leadership: top reported pay $25K · 3 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2015 to 2024
- 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: 5 of 7 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Officer compensation ratio scored 29/100.