Civic Intelligence

Bay City Basketball

EIN 27-2282092 • 501(c)3 • San Francisco, CA

Profile

Enable young individuals from various backgrounds and communities to experience well-organized basketball activities.

4550 Geary BlvdSan Francisco, CA 94118

www.baycitybasketball.com

Siviq Scores

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

Liabilities / Assets

75th percentile

0.32x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-4.2%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$179,338

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

24%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$491,568

Down $92,611 (-16%) from 2023

Liabilities

Down

$158,987

Down $1,661 (-1.0%) from 2023

Net Assets

Down

$332,581

Down $90,950 (-21%) from 2023

Revenue

Up

$2,038,763

Up $395,633 (+24%) from 2023

Expenses

Up

$2,124,020

Up $446,304 (+27%) from 2023

Net Income

Down

-$85,257

Down $50,671 (-147%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $21,897Liabilities 2012: $0Net Assets 2012: $21,8972012Assets 2013: $35,229Liabilities 2013: $0Net Assets 2013: $35,2292013Assets 2014: $55,531Liabilities 2014: $0Net Assets 2014: $55,5312014Assets 2015: $56,358Liabilities 2015: $14,982Net Assets 2015: $41,3762015Assets 2016: $90,120Liabilities 2016: $4,869Net Assets 2016: $85,2512016Assets 2017: $142,833Liabilities 2017: $10,485Net Assets 2017: $132,3482017Assets 2018: $150,763Liabilities 2018: $4,546Net Assets 2018: $146,2172018Assets 2019: $174,326Liabilities 2019: $18,568Net Assets 2019: $155,7582019Assets 2020: $574,791Liabilities 2020: $201,207Net Assets 2020: $373,5842020Assets 2021: $654,772Liabilities 2021: $153,040Net Assets 2021: $501,7322021Assets 2022: $622,305Liabilities 2022: $152,614Net Assets 2022: $469,6912022Assets 2023: $584,179Liabilities 2023: $160,648Net Assets 2023: $423,5312023Assets 2024: $491,568Liabilities 2024: $158,987Net Assets 2024: $332,5812024

Highlighted filing

2024

Assets$491,568
Liabilities$158,987
Net Assets$332,581

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $210,1832012Revenue 2013: $359,489Expenses 2013: $346,157Net Income 2013: $13,3322013Revenue 2014: $484,871Expenses 2014: $464,569Net Income 2014: $20,3022014Revenue 2015: $626,743Expenses 2015: $627,728Net Income 2015: -$9852015Revenue 2016: $790,015Expenses 2016: $750,164Net Income 2016: $39,8512016Revenue 2017: $975,576Expenses 2017: $928,479Net Income 2017: $47,0972017Revenue 2018: $1,066,763Expenses 2018: $1,036,972Net Income 2018: $29,7912018Revenue 2019: $1,071,571Expenses 2019: $1,062,030Net Income 2019: $9,5412019Revenue 2020: $893,810Expenses 2020: $675,985Net Income 2020: $217,8252020Revenue 2021: $1,283,748Expenses 2021: $1,204,927Net Income 2021: $78,8212021Revenue 2022: $1,497,529Expenses 2022: $1,515,295Net Income 2022: -$17,7662022Revenue 2023: $1,643,130Expenses 2023: $1,677,716Net Income 2023: -$34,5862023Revenue 2024: $2,038,763Expenses 2024: $2,124,020Net Income 2024: -$85,2572024

Highlighted filing

2024

Revenue$2,038,763
Expenses$2,124,020
Net Income-$85,257

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$2,075,857
Mission and Program Overview

Mission

We organize youth basketball teams (travel and local), tournaments, leagues, and clinics. We hire professional coaches to mentor youth and provide financial assistance to players who otherwise wouldn't have the opportunity to participate in a well organized athletic program.

Enable young individuals from various backgrounds and communities to experience wellorganized basketball activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$423,250$372,094▼ $51,156
Cash and Non-Interest-Bearing Accounts$138,002$96,547▼ $41,455
Accounts Receivable$22,927$22,927→ $0
Total Assets$584,179$491,568▼ $92,611
Liabilities
Mortgage Notes Payable Secured by Investment Property$143,400$138,956▼ $4,444
Unsecured Notes Loans Payable$16,948$19,731▲ $2,783
Other Liabilities$300$300→ $0
Total Liabilities$160,648$158,987▼ $1,661
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$423,531$332,581▼ $90,950
Total Net Assets Fund Balance$423,531$332,581▼ $90,950
Total Liabilities and Net Assets / Fund Balance$584,179$491,568▼ $92,611
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matt DurellCeofounderFT$179,338$179,338
Jon ShoganSecretaryCOOCFOFT$116,814$116,814

Board Members and Trustees

NameTitle
Alex BriscoeDirector
Nick HumphreyDirector
Ron AmosDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$68,946
Program Service Revenue
$1,963,049
Investment Income
$9,145
Other Revenue
$-2,377
All Other Contributions
$68,946
Change in Net Assets
$-85,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,388,465
Salaries, Compensation, and Employee Benefits$735,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$442,924--$442,924
Other Salaries and Wages$374,717$2,873-$377,590
Current Officers, Directors, Trustees, and Key Employees$296,152--$296,152
Fees for Services Other$261,975--$261,975
Travel$119,827$33,069-$152,896
Payroll Taxes$50,855--$50,855
Insurance-$24,348-$24,348
Office Expenses-$17,863-$17,863
Other Employee Benefits$10,958--$10,958
Advertising-$9,648-$9,648
Other Expenses$9,369--$9,369
Conferences and Meetings-$8,826-$8,826
All Other Expenses$8,732$58-$8,790
Interest-$3,890-$3,890
Information Technology-$3,414-$3,414
Total Functional Expenses$2,020,031$103,989$0$2,124,020
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$37,094
Fundraising Gross Income$34,015
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf fundraiser$27,485$27,485$26,476$1,009
GS fundraiser$6,530$6,530$10,618$-4,088
Total Events$34,015$34,015$37,094$-3,079
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payoll garnishment$300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

A copy of this 990 was emailed to all Directors before filing with the IRS.

Part VI Line 12C

Conflict of interest policy is reviewed at the annual board meeting.

Part VI Line 15A or B

Officers did not vote on their own salary.

Part VI Line 15A or B

Salary based upon market rates for work done.

Part VI Line 19

Governing documents, conflict of interest policy, financial statements are

Part VI Line 19

available to the public upon request by email or mail.

Filing and Contact Details

Filer

Filer Name
Bay City Basketball
EIN
27-2282092
In Care Of
% Matthew Durell
Phone
5109103649
Address
4550 Geary Blvd, San Francisco, CA 94118

Signing Officer

Name
Matthew Durell
Title
President
Phone
5109103649
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Durell
Formed
2011
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
0

Preparer

Firm
Patel & Almeida Pc
Address
20700 Ventura Blvd Suite 235, Woodland Hills, CA 91364
Preparer
Arlo Kurian
Phone
8183801900
Supplemental Narrative

Additional Explanations

Part IX Line 11G

Coaches Total expenses - $258162.00 Program service expenses - $258162.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 11G

Tournament staff Total expenses - $3813.00 Program service expenses - $3813.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part XI Line 9

Returns/Allowances: -$5692

Part XI Line 9

Rounding: -$1

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01042985
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0847431
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06891851
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09145
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06742
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011827
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt037750
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.00447
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0702
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt064164
IRS990ScheduleA/OtherIncome509Grp/TotalAmt064866
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98610
IRS990ScheduleA/PublicSupportPY509Pct00.98551
IRS990ScheduleA/PublicSupportTotal509Amt07287827
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02066010
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01635053
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01477421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01209912
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0899431
IRS990ScheduleA/Total509Grp/TotalAmt07287827
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02075857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01643130
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01484163
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01285903
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0901390
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07390443
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payoll garnishment
IRS990ScheduleD/TotalLiabilityAmt0300
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt037094
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GS fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027485
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034015
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027485
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034015
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3079
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt037094
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026476
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010618
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179338
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MATT DURELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEOFOUNDER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0179338
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of this 990 was emailed to all Directors before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest policy is reviewed at the annual board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers did not vote on their own salary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salary based upon market rates for work done.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, conflict of interest policy, financial statements are
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5available to the public upon request by email or mail.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Coaches Total expenses - $258162.00 Program service expenses - $258162.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Tournament staff Total expenses - $3813.00 Program service expenses - $3813.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Returns/Allowances: -$5692
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Rounding: -$1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 15a or b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 15a or b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part XI Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part XI Line 9
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsGrp/EOYAmt0491568
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IRS990/TotalContributionsAmt068946
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103989
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02020031
IRS990/TotalFunctionalExpensesGrp/TotalAmt02124020
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160648
IRS990/TotalLiabilitiesEOYAmt0158987
IRS990/TotalLiabilitiesGrp/BOYAmt0160648
IRS990/TotalLiabilitiesGrp/EOYAmt0158987
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0423531
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0332581
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02020031
IRS990/TotalProgramServiceRevenueAmt01963049
IRS990/TotalReportableCompFromOrgAmt0296152
IRS990/TotalRevenueGrp/ExclusionAmt09145
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01963751
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02038763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0584179
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0491568
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt033069
IRS990/TravelGrp/ProgramServicesAmt0119827
IRS990/TravelGrp/TotalAmt0152896
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt016948
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt019731
IRS990/UponRequestInd0X

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