Port Hoops Basketball Club Inc

Nonprofit profile at a glance

EIN
900197867
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Port Washington, WI, USA
Phone
4145599087
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$69,096
Expenses
$77,213
Assets
$25,545
Liabilities
$2,579

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Kevin Girga (President)

People named in this filing

  • Kevin Girga (President)
  • Rachel Lorier (Treasurer)
  • Payton Katzer (Secretart)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary exempt purpose is to promote youth development through amateur basketball by providing structured training, league participation, and competitive opportunities that foster physical development, teamwork, discipline, and sportsmanship.

What it reported doing in 2025

Port Hoops Basketball Club provided youth basketball programming during the year, including structured team practices, league participation, and hosted weekend basketball games and tournaments. The organization supported approximately 160 youth athletes across 18 teams. Activities included organized league games, skill development training sessions, and tournament style events designed to promote amateur athletics, physical fitness, teamwork, discipline, and sportsmanship. The program also provided access to gym facilities, officiating, and structured competition for youth participants, supporting the organizations exempt purpose of youth development through amateur basketball. Program income consists of participation fees, league registration fees, and tournament-related revenue generated through youth basketball programming.

Operating model

Revenue model
Earned-program. 81% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

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

Sustainability

  • Operating margin: -11.7%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $77K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • 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 — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.