Sierra Nevada Basketball Inc
Nonprofit profile at a glance
- EIN
- 270267090
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- Sparks, NV, USA
- Phone
- 7757416072
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $537,010
- Expenses
- $516,481
- Assets
- $21,410
- Liabilities
- $2,334
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Kyle Sadanaga (President)
Highest reported compensation
- Kyle Sadanaga (President): $49,250 total reported compensation
- Sarah Soleman (VP, Facilities): $10,273 total reported compensation
- Mike Alt (VP, Marketing): $3,405 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Sierra Nevada Basketball, Inc.(SNB) offers an affordable developmental youth basketball program to children between 3rd through 8th grades. Players, parents coaches and spectators learn the importance of team play, respect for teammates, and respect for opponents and officials. SNB at its discretion makes voluntary gifts and grants to other exempt organizations under section 501(c)(3) of the Internal Revenue Code to further the development of youth in education and basketball.
What it reported doing in 2024
Conducts activities for youth basketball leagues and provides supporting grants for local High School and Middle School basketball and baseball programs.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 97% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 78
- Accountability: 0
- Sustainability: 31
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.3%; rating input score 91
- Program expense ratio: 94.9%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 0 of 9 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.8%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 12.2%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 12.4% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: 13.8% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 91.3% of revenue deployed · 94.9% of spending went to programs
- Governance: 0 of 6 board members independent · 0 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $490K in reported program spending
- Leadership: top reported pay $49K · 6 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 7 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 8 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.