Rochester Community Youth Basketball Association Inc
Nonprofit profile at a glance
- EIN
- 900212170
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Rochester, MN, USA
- Phone
- 5072804701
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $272,250
- Expenses
- $251,643
- Assets
- $306,395
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- GREGORY BONE (PRESIDENT)
- NATE MCLAUGHLIN (VICE PRESIDENT OF OPERATIO)
People named in this filing
- GENEVA DETERS (DIRECTOR)
- KARI SWANCUTT (DIRECTOR)
- BILL NYSTROM (DIRECTOR)
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
Rochester community youth basketball association (rcyba) is a volunteer based non-profit sports association established to provide a fun, fair and safe basketball environment. Rcyba's focus is to advance youth basketball in the city of rochester through the teaching of basketball fundamentals and skills development. Participation in rcyba programs will also foster respect for others, build self-confidence, develop leadership, and promote teamwork in rochester student athletes.
What it reported doing in 2024
We provide an opportunity for boys and girls from kindergarten through the 8th grade to learn the fundamentals of the game of basketball including teamwork, discipline, sportsmanship and competition. We have a development camp on 6 sunday afternoons for kindergarten through 2nd grade which is taught by the local high school players. We have an in-house league of teams from 8 to 10 players for 3rd through 6th grade who practice once a week and play 2 games on saturdays in november and december. We also have traveling teams for 4th through 8th grade who practice twice a week and play in 10 tournaments ending with the myas state tournament the first weekend in march. Last year we had 663 players and provided partial scholarships for 68 players who could not afford the entire cost of the program. A portion of our fees and scholarships are funded by our annual rcyba tournament. Our program is run by a volunteer board representing all 3 rochester public schools.
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 94% 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 57
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80%; rating input score 80
- Program expense ratio: 90.1%; rating input score 90
- Fundraising efficiency: Limited
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: 93.2%; rating input score 93; 54th percentile among comparable filings
- 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 1.22; rating input score 46; 46th 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: -0.1% per year; rating input score 0; 30th percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 80% of revenue deployed · 90.1% of spending went to programs
- Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $227K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 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: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 56/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.