Minnetonka Boys Basketball Association
Nonprofit profile at a glance
- EIN
- 200459396
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- Chanhassen, MN, USA
- Phone
- 6513388537
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $229,695
- Expenses
- $221,468
- Assets
- $142,965
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- Jill Johnson (President)
- Emily Prochnow (Vice President)
- James Brackin (Assistant Vice President)
- Jenny Kelley (Assistant Vice President)
People named in this filing
- Jill Johnson (President)
- Emily Prochnow (Vice President)
- James Brackin (Assistant Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of the Minnetonka Boys Basketball Association is to provide instruction and training of Minnetonka student athletes in manners which produce the highest level of amateur basketball competition at elementary and secondary grade levels while maintaining the highest degrees of participation, sportsmanship, and methods of physical conditioning so as to improve and develop Minnetonka student athletes' basketball achievements and capabilities. MBBA also directs and conducts basketball events and competitions to foster national amateur basketball competition.
What it reported doing in 2024
The Minnetonka Boys Basketball Association operated basketball practices, clinics, league play and tournaments for over 180 youth players on 22 teams in grades 3 through grade 8. Those players participated in twelve tournaments, which were primarily local (Blaine, Armstrong, Hopkins, Eden Prairie, Chanhassen, Waconia, Chaska, Wayzata, Orono, and Edina), with one in southern Minnesota (Rochester) and the MYAS State tournament spread throughout the Twin Cities to end the season. Throughout that season the players also participated in practices two to three times each week, Open Gym sessions, and on- and off-site development clinics (on-site hosted by the Varsity staff and players at the high school).
Operating model
- Revenue model
- Other-operating. 90% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 97% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.3%; rating input score 93
- Program expense ratio: 96.8%; rating input score 97
- Fundraising efficiency: $7.19 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.6%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.65; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 0.7% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 10.5% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 93.3% of revenue deployed · 96.8% of spending went to programs
- Governance: 21 of 21 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $214K in reported program spending
- Leadership: top reported pay $0 · 21 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.