Sheboygan North Basketball Association Inc

Nonprofit profile at a glance

EIN
932696485
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Sheboygan, WI, USA
Phone
9206984040
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$77,846
Expenses
$70,800
Assets
$53,043

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

Leadership & pay

11 people listed

Executive titles in this filing

  • REBECCA TAGEL (PRESIDENT)

People named in this filing

  • REBECCA TAGEL (PRESIDENT)
  • ERIC SPIELMAN (VICE PREST/C)
  • ZACH COCAGNE (CO TREASURER)

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 sheboygan north basketball association is to offer girls and boys in grades 4-8 an opportunity to participate in unified, consistent youth basketball program. Our program will teach participants the value of a proper attitude, of good sportsmanship, of respect for teamates, opponents, coaches and officials while improving both individual and team basketball skills.

What it reported doing in 2025

Provide the opportunity to girls and boys in grades 4-8 to participate in a basketball program that requires skill, fitness, strategic thinking and playing as part of a team

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 93.8%; rating input score 94

Transparency & Controls

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

Sustainability

  • Operating margin: 9.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 15.2% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 93.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 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.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.