Nashville Youth Basketball Association

Nonprofit profile at a glance

EIN
300783045
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2022, Form 990-N 2020
Location
Nashville, TN, USA
Phone
6155079517
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$237,436
Expenses
$237,748
Assets
$5,887
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • DAVID KEARY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID KEARY (EXECUTIVE DIRECTOR): $14,400 total reported compensation
  • JUAN ADAMS (OPERATIONS DIRECTOR): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

NYBA is Middle TN largest year round basketball program. It is designed to build a better foundation for life and enhance the future for the youth in the area. It teaches responsibility, hard work & confidence along with empathy for others through a diverse basketball curriculum. Nashvilleyouthbasketball.org

What it reported doing in 2023

Nashville Youth Basketball Association is Middle Tennessee??? s largest year round basketball program. It is designed to build a better foundation for life and enhance the future for the youth of the area. The program teaches responsibility, hard work, & confidence, along with empathy for others through a diverse basketball curriculum. The program is ran and operated by former NBA, pro, & collegiate players. The NYBA is recognized as one of the Nation??? s top youth basketball programs and is supported & endorsed by corporate entities such as NBA, Jr. NBA, Memphis Grizzlies, Nashville Predators, Vanderbilt University Athletics, Dicks Sporting Goods, Land of Frost, Under Armour

Operating model

Revenue model
Earned-program. 92% 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

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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 95.7%; rating input score 96
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 21.9% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -23.6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 95.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $14K · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 5 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 — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.