San Marcos Basketball

Nonprofit profile at a glance

EIN
923020274
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025
Location
San Marcos, CA, USA
Phone
7606967959
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$31,206
Expenses
$31,769
Assets
$2,435
Liabilities
$11,024

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

Leadership & pay

1 person listed

Executive titles in this filing

  • HILDA MATEIU (PRESIDENT)

People named in this filing

  • HILDA MATEIU (PRESIDENT)

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

Youth basketball development and atheletics

What it reported doing in 2025

The organization provides organized youth basketball programs that promote physical fitness, teamwork, discipline, and sportsmanship. Activities include team practices, skills training, league and tournament participation, and access to athletic facilities. Programs are designed to provide a healthy and positive athletic environment for youth participants within the community.

Operating model

Revenue model
Earned-program. 100% 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 filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: 0

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: -1.8%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 4.53; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -25.1% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -33% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -87.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • Moderate — Transparency & Controls: Part I net assets reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.