Santa Barbara Vipers
Nonprofit profile at a glance
- EIN
- 842917387
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990-EZ 2025
- Location
- Santa Barbara, CA, USA
- Phone
- 8056373205
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Basketball
Reported finances
- Revenue
- $186,550
- Expenses
- $161,320
- Assets
- $65,324
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- David Palmer (President)
- Cindy Thieu (CEO)
People named in this filing
- David Palmer (President)
- Lisa Newman (Secretary)
- Cindy Thieu (CEO)
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 mission of vipers basketball club (vipers) is to provide the highest quality youth basketball in our area and to continue the mission of "building character through youth sports." the primary goals of the vipers programs are: to encourage personal development through basketball for grades 2 through 12 by teaching the values of hard work, accountability, team play, competitiveness and sportmanship; to build cohesive, strong teams, where each player's personal and atheletic developement is equally valued; and to produce best trained basketball players for our local highschools.
What it reported doing in 2025
The mission of vipers basketball club (vipers) is to provide the highest quality youth basketball in our area and to continue the mission of "building character through youth sports."
Operating model
- Revenue model
- Earned-program. 69% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 82
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.4%; rating input score 71
- Program expense ratio: 82.6%; rating input score 83
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 13.5%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 8.6%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 27.9% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 24.6% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: 25.6% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 71.4% of revenue deployed · 82.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $133K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 7 filing years from 2019 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Sustainability: Total-asset coverage ratio scored 33/100.
- High — Sustainability: Officer compensation ratio scored 22/100.