National Junior Basketball

Nonprofit profile at a glance

EIN
770553635
IRS 990-EZ coverage
2010–2018
Forms available
Form 990-EZ 2018
Location
San Jose, CA, USA
Phone
4085922383
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$36,150
Expenses
$46,201
Assets
$1,108

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • CORY HIGHTOWER (Vice President)
  • PATRICK HIGHTOWER (President)

People named in this filing

  • CORY HIGHTOWER (Vice President)
  • PATRICK HIGHTOWER (President)
  • REBECCA GALLEGOS (Treasurer)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire our youth; regardless of race, creed or national origin. To practice the ideals of health, citizenship, and character. To implant the game elements of safety, sanity, and intelligent supervision. To keep the welfare of the player first, foremost, and entirely free of adult quest for glory. To emphasize teamwork for all participants.

What it reported doing in 2018

Njb evergreen is a basketball program to support the youth (mostly 3rd grade through 8th grade boys and girls) of san jose in the evergreen community. We provide an environment that enables players to compete and build solid basketball skills in addition to promoting confidence, team work and sense of community. Majority of our dedicated and passionate players take the next step and play for their middle school and high school basketball teams.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.6%; rating input score 97

Transparency & Controls

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

Sustainability

  • Operating margin: -27.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -17.4% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -11.2% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -8.5% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $45K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2010 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.