Osseo Maple Grove Basketball Association
Nonprofit profile at a glance
- EIN
- 411650609
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- Maple Grove, MN, USA
- Phone
- 7635161763
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $749,997
- Expenses
- $1,128,787
- Assets
- $1,322,412
- Liabilities
- $186
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
40 people listed
Executive titles in this filing
- JIM DAVISON (President & CEO)
- Todd Leyse (Past President)
- Sarah Lynn Oquist (Vice President)
Highest reported compensation
- CORI DAVISON (Director): $61,500 total reported compensation
- JIM DAVISON (President & CEO): $15,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Youth basketball
What it reported doing in 2025
Provides recreational basketball for youth in grades k-12
Operating model
- Revenue model
- Earned-program. 97% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 82
- Accountability: 63
- Sustainability: 29
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 98.2%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 10th 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; 64th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -50.5%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 1.17; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 6.8%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: -1.5% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 4.6% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 98.2% of spending went to programs
- Governance: 40 of 40 board members independent · 1 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $62K · 40 people listed
- Highest-paid contractors: 1 contractor listed · $119K reported
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Sustainability: Operating margin scored 2/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.