Civic Intelligence

West Clermont Youth Basketball Association

EIN 26-3424747 • 501(c)3 • Amelia, OH

Profile

Promoting youth basketball

293 Deer CreekAmelia, OH 45102

www.wcyba.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

40th percentile

-2.1%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

51st percentile

-0.9%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-18%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$157,268

Down $1,503 (-0.9%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$157,268

Down $1,503 (-0.9%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin40th percentile

Revenue

Down

$73,000

Down $16,515 (-18%) from 2023

Expenses

Up

$74,503

Up $4,248 (+6.0%) from 2023

Net Income

Down

-$1,503

Down $20,763 (-108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $46,843Net Assets 2010: $46,8432010Assets 2011: $65,405Net Assets 2011: $65,4052011Assets 2012: $75,335Net Assets 2012: $75,3352012Assets 2013: $89,703Net Assets 2013: $89,7032013Assets 2014: $94,499Net Assets 2014: $94,4992014Assets 2015: $74,611Net Assets 2015: $74,6112015Assets 2016: $82,158Net Assets 2016: $82,1582016Assets 2017: $81,294Net Assets 2017: $81,2942017Assets 2018: $79,189Net Assets 2018: $79,1892018Assets 2019: $99,345Net Assets 2019: $99,3452019Assets 2020: $93,245Net Assets 2020: $93,2452020Assets 2021: $121,323Net Assets 2021: $121,3232021Assets 2022: $139,511Net Assets 2022: $139,5112022Assets 2023: $158,771Net Assets 2023: $158,7712023Assets 2024: $157,268Net Assets 2024: $157,2682024

Highlighted filing

2024

Assets$157,268
Liabilities-
Net Assets$157,268
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $64,361Expenses 2010: $58,826Net Income 2010: $5,5352010Revenue 2011: $72,431Expenses 2011: $53,869Net Income 2011: $18,5622011Revenue 2012: $73,722Expenses 2012: $63,791Net Income 2012: $9,9312012Revenue 2013: $72,141Expenses 2013: $57,773Net Income 2013: $14,3682013Revenue 2014: $66,579Expenses 2014: $61,783Net Income 2014: $4,7962014Revenue 2015: $72,498Expenses 2015: $74,189Net Income 2015: -$1,6912015Revenue 2016: $93,417Expenses 2016: $85,870Net Income 2016: $7,5472016Revenue 2017: $87,064Expenses 2017: $87,928Net Income 2017: -$8642017Revenue 2018: $90,725Expenses 2018: $92,830Net Income 2018: -$2,1052018Revenue 2019: $107,061Expenses 2019: $86,905Net Income 2019: $20,1562019Revenue 2020: $73,130Expenses 2020: $79,230Net Income 2020: -$6,1002020Revenue 2021: $107,686Expenses 2021: $79,608Net Income 2021: $28,0782021Revenue 2022: $86,521Expenses 2022: $68,333Net Income 2022: $18,1882022Revenue 2023: $89,515Expenses 2023: $70,255Net Income 2023: $19,2602023Revenue 2024: $73,000Expenses 2024: $74,503Net Income 2024: -$1,5032024

Highlighted filing

2024

Revenue$73,000
Expenses$74,503
Net Income-$1,503
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$157,268
Liabilities
-
Net assets
$157,268
Revenue
$73,000
Expenses
$74,503
Net income
-$1,503
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.57$1.57$0.73$0.75$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.90$0.70$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.40$1.40$0.87$0.68$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.21$1.21$1.08$0.80$0.28
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.93$0.73$0.79$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.99$1.07$0.87$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.91$0.93$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.81$0.87$0.88$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.82$0.93$0.86$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.75$0.72$0.74$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.94$0.67$0.62$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.90$0.72$0.58$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.75$0.74$0.64$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.65$0.72$0.54$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.47$0.64$0.59$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$73,000
Mission and Program Overview

Mission

Promoting youth basketball

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROMOTES AND REGULATES THE SPORT OF BASKETBALL FOR THE LOCAL YOUTH GRADES K-12 BY ORGANIZING LOCAL COMPETITIONS, PROMULGATING RULES, AND PROVIDING TRAINNING AND INSTRUCTION.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MEGAN JILGPresidentPT$0--
JACQUELINE CZINEGEVice PresidentPT$0--
JOSHUA DITMORETreasurerPT$0--
SHANNON CRUZSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
West Clermont Youth Basketball Association
EIN
26-3424747
Address
293 Deer Creek, Amelia, OH 45102

Signing Officer

Name
Josh Ditmore
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Nichols Speidel and Nichols
Address
237 E MAIN STREET, BATAVIA, OH 45103
Preparer
David E Carter
Phone
5137321420
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“BANK FEE 91”

Form 990-EZ, Part I, Line 16, Other Expenses

“Equipment Expense 729”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 5,282”

Form 990-EZ, Part I, Line 16, Other Expenses

“League Fees 6,285”

Form 990-EZ, Part I, Line 16, Other Expenses

“Postage 68”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office Expense 2,686”

Form 990-EZ, Part I, Line 16, Other Expenses

“Scholarships 3,500”

Form 990-EZ, Part I, Line 16, Other Expenses

“Uniforms 11,305”

Form 990-EZ, Part I, Line 16, Other Expenses

“REF FEES SCHEDULING 372”

Form 990-EZ, Part I, Line 16, Other Expenses

“MISC. EXPENSE 593”

Form 990-EZ, Part I, Line 16, Other Expenses

“John schmidt christmas donation 400”

Raw XML Appendix162 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/AddressChangeInd0X
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IRS990EZ/BooksInCareOfDetail/PhoneNum05139811504
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0293 DEERCREEK
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AMELIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045102
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0158771
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0157268
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0562
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1503
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0158771
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IRS990EZ/GrossReceiptsAmt073000
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0158771
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0158771
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0157268
IRS990EZ/OccupancyRentUtltsAndMaintAmt043192
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MEGAN JILG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JACQUELINE CZINEGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSHUA DITMORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHANNON CRUZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt031311
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING YOUTH BASKETBALL
IRS990EZ/ProgramServiceRevenueAmt072438
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROMOTES AND REGULATES THE SPORT OF BASKETBALL FOR THE LOCAL YOUTH GRADES K-12 BY ORGANIZING LOCAL COMPETITIONS, PROMULGATING RULES, AND PROVIDING TRAINNING AND INSTRUCTION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt074503
IRS990EZ/TotalRevenueAmt073000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.wcyba.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05474
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06619
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05747
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02135
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt020537
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt072438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt084041
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt079902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0101939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt045783
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0384103
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0404640
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt073000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt089515
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt086521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0107686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt047918
IRS990ScheduleA/Total509Grp/TotalAmt0404640
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt073000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt089515
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt086521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0107686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt047918
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0404640
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BANK FEE 91
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Equipment Expense 729
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance 5,282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3League Fees 6,285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Postage 68
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Office Expense 2,686
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Scholarships 3,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Uniforms 11,305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REF FEES SCHEDULING 372
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISC. EXPENSE 593
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10JOHN SCHMIDT CHRISTMAS DONATION 400
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSH DITMORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST CLERMONT YOUTH BASKETBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GLEN
ReturnHeader/Filer/EIN0263424747
ReturnHeader/Filer/USAddress/AddressLine1Txt0293 Deer Creek
ReturnHeader/Filer/USAddress/CityNm0Amelia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310391380
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NICHOLS SPEIDEL AND NICHOLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0237 E MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATAVIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045103
ReturnHeader/PreparerPersonGrp/PhoneNum05137321420
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E CARTER
ReturnHeader/ReturnTs02025-11-17T06:13:28-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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