Waverly-shell Rock Boys Basketball Club

Nonprofit profile at a glance

EIN
453543453
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024
Location
Waverly, IA, USA
Phone
3195041397
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$86,738
Expenses
$88,566
Assets
$58,173

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • STEPHANIE NEWSON (PRESIDENT)

People named in this filing

  • STEPHANIE NEWSON (PRESIDENT)
  • KEVIN WILLMS (TREASURER)
  • MEGAN GLEASON (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire the boys of waverly-shell rock community school distict to practice the ideals of basketball to help them grow athletically and academically.

What it reported doing in 2024

Provided players and coaches the knowledge of the game of basketball by instruction and techniques that helped them improve their skills and enable them to compete at a high skill level and develop teamwork and sportsmanship in an enjoyable basketball environment.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 100

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; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 18.5% per year; rating input score 100; 85th 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 · $89K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2015 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.

  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.