Youth Basketball of America Inc

Nonprofit profile at a glance

EIN
592932816
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Orlando, FL, USA
Phone
4073639262
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$626,090
Expenses
$601,722
Assets
$183,291
Liabilities
$742,727

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JOE PICKETT (PRESIDENT)
  • RICHARD RUEDLINGER (VICE PRESIDENT)
  • SUSAN VAZQUEZ (VICE PRESIDENT-TREASURER)
  • JACK LOVE (VICE PRESIDENT)

Highest reported compensation

  • SUSAN VAZQUEZ (VICE PRESIDENT-TREASURER): $46,375 total reported compensation
  • JACK LOVE (VICE PRESIDENT): $39,750 total reported compensation
  • DONALD RUEDLINGER (CHAIRMAN): $29,167 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth sports training & participation

What it reported doing in 2017

Our program provides youth sports training and information to 6000 youth associations across the united states. Youth basketball of america has sponsored and organized national youth sports tournaments which have reached over 100,000 individuals.

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 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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 90
  • Accountability: 46
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55%; rating input score 55
  • Program expense ratio: 55.5%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 13th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.9%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 4.05; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 19.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 55% of revenue deployed · 55.5% of spending went to programs
  • Governance: 7 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $334K in reported program spending
  • Leadership: top reported pay $46K · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2010 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.