Civic Intelligence

Naperville Youth Basketball Association Inc.

990 • Fiscal year 2013 • EIN 36-3853162

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 23, 2014

71 Salt River Court60565

(630) 983-3645

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

47th percentile

1.4%

Higher net margin than 47% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

52nd percentile

2.7%

Faster asset growth than 52% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$164,444

Up $4,312 (+2.7%) from 2012

Net Assets

Up

$164,444

Up $4,312 (+2.7%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$298,931

No earlier filing loaded for comparison.

Expenses

Up

$294,619

Up $97,363 (+49%) from 2012

Net Income

$4,312

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2011: $125,728Liabilities 2011: $0Net Assets 2011: $125,7282011Assets 2012: $160,132Liabilities 2012: $0Net Assets 2012: $160,1322012Assets 2013: $164,444Liabilities 2013: $0Net Assets 2013: $164,4442013Assets 2014: $122,086Liabilities 2014: $0Net Assets 2014: $122,0862014Assets 2015: $144,869Liabilities 2015: $0Net Assets 2015: $144,8692015Assets 2016: $155,222Liabilities 2016: $0Net Assets 2016: $155,2222016Assets 2017: $132,304Liabilities 2017: $0Net Assets 2017: $132,3042017Assets 2018: $102,694Liabilities 2018: $0Net Assets 2018: $102,6942018Assets 2019: $90,939Liabilities 2019: $0Net Assets 2019: $90,9392019Assets 2020: $124,581Net Assets 2020: $124,5812020Assets 2021: $91,329Liabilities 2021: $0Net Assets 2021: $91,3292021Assets 2022: $104,468Liabilities 2022: $0Net Assets 2022: $104,4682022

Highlighted filing

2013

Assets$164,444
Liabilities$0
Net Assets$164,444

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2011: $222,0812011Expenses 2012: $197,2562012Revenue 2013: $298,931Expenses 2013: $294,619Net Income 2013: $4,3122013Revenue 2014: $205,964Expenses 2014: $248,322Net Income 2014: -$42,3582014Revenue 2015: $269,838Expenses 2015: $247,055Net Income 2015: $22,7832015Revenue 2016: $256,199Expenses 2016: $245,846Net Income 2016: $10,3532016Revenue 2017: $285,852Expenses 2017: $308,770Net Income 2017: -$22,9182017Revenue 2018: $241,322Expenses 2018: $270,932Net Income 2018: -$29,6102018Revenue 2019: $242,094Expenses 2019: $253,849Net Income 2019: -$11,7552019Revenue 2020: $198,233Expenses 2020: $164,591Net Income 2020: $33,6422020Revenue 2021: $255,872Expenses 2021: $289,119Net Income 2021: -$33,2472021Revenue 2022: $246,500Expenses 2022: $233,361Net Income 2022: $13,1392022

Highlighted filing

2013

Revenue$298,931
Expenses$294,619
Net Income$4,312
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 23, 2014
Return Version
2013v3.1
Gross Receipts
$298,931
Mission and Program Overview

Mission

The naperville youth basketball association, inc. Is a basketball program organized from grade three through eight that plays competitive basketball against other traveling basketball programs. The primary purpose is social in nature but the program also gives children the chance to play a team sport and improve their basketball skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$79,132$92,444▲ $13,312
Total Assets$160,132$164,444▲ $4,312
Other Assets Total$81,000$72,000▼ $9,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$160,132$164,444▲ $4,312
Total Net Assets Fund Balance$160,132$164,444▲ $4,312
Total Liabilities and Net Assets / Fund Balance$160,132$164,444▲ $4,312

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$72,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dean AntonyPresident
Drew OndikDirector
Glenn WoodDirector
Joe ReetzDirector
Marty KutaDirector
Ted GradelDirector
Michael BumpusSecretary
Michael JopesTreasurer
Terry MeierVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,850
Program Service Revenue
$291,081
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,850
Change in Net Assets
$4,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$86,178$9,098-$95,276
Other Expenses$28,751--$28,751
Insurance$4,616--$4,616
Information Technology$3,254--$3,254
Advertising$1,602--$1,602
Fees for Services Accounting-$798-$798
Office Expenses-$356-$356
Interest-$53-$53
Total Functional Expenses$284,314$10,305$0$294,619
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Treasurer reviews form 990 prior to filing the return.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
36-3853162

Signing Officer

Name
Michael Jopes
Title
Treasurer
Signed
2014-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Jopes
Formed
1991
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Preparer
Stuart P Lerman
Phone
6307191400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The naperville youth basketball association, inc. Is a basketball program organized from grade three through eight that plays competitive basketball against other traveling basketball programs. The primary purpose is social in nature but the program also gives children the chance to play a team sport and improve their basketball skills.

Form 990, Part IX, Line 24E

Power leagues 22,975 0 0 coaches fees and supplies 20,454 0 0 uniforms 13,385 0 0 referee fees 12,431 0 0 bank charges 0 8,648 0 summer camp expenses 6,731 0 0 photographs 3,532 0 0 travel 2,551 0 0 trophies 1,333 0 0 player training 810 0 0 tryouts 790 0 0 entertainment 607 0 0 gifts 0 425 0 skills sessions 350 0 0 miscellaneous expense 229 0 0 licenses and fees 0 25 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NAPERVILLE YOUTH BASKETBALL ASSOCIATION, INC. IS A BASKETBALL PROGRAM ORGANIZED FROM GRADE THREE THROUGH EIGHT THAT PLAYS COMPETITIVE BASKETBALL AGAINST OTHER TRAVELING BASKETBALL PROGRAMS. THE PRIMARY PURPOSE IS SOCIAL IN NATURE BUT THE PROGRAM ALSO GIVES CHILDREN THE CHANCE TO PLAY A TEAM SPORT AND IMPROVE THEIR BASKETBALL SKILLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER REVIEWS FORM 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POWER LEAGUES 22,975 0 0 COACHES FEES AND SUPPLIES 20,454 0 0 UNIFORMS 13,385 0 0 REFEREE FEES 12,431 0 0 BANK CHARGES 0 8,648 0 SUMMER CAMP EXPENSES 6,731 0 0 PHOTOGRAPHS 3,532 0 0 TRAVEL 2,551 0 0 TROPHIES 1,333 0 0 PLAYER TRAINING 810 0 0 TRYOUTS 790 0 0 ENTERTAINMENT 607 0 0 GIFTS 0 425 0 SKILLS SESSIONS 350 0 0 MISCELLANEOUS EXPENSE 229 0 0 LICENSES AND FEES 0 25 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0160132
IRS990/TotalAssetsEOYAmt0164444
IRS990/TotalAssetsGrp/BOYAmt0160132
IRS990/TotalAssetsGrp/EOYAmt0164444
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07850
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010305
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284314
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294619
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0160132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164444
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt07539
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt07539
IRS990/TotalProgramServiceExpensesAmt0284314
IRS990/TotalProgramServiceRevenueAmt0291081
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0291081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298931
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0160132
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164444
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0160132
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0164444
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1071 SALT RIVER COURT
IRS990/USAddress/City0NAPERVILLE
IRS990/USAddress/State0IL
IRS990/USAddress/ZIPCode060565
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ILROCKETS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL JOPES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine10NAPERVILLE YOUTH BASKETBALL ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0NAPE
ReturnHeader/Filer/EIN0363853162
ReturnHeader/Filer/USAddress/AddressLine1071 SALT RIVER COURT
ReturnHeader/Filer/USAddress/City0NAPERVILLE
ReturnHeader/Filer/USAddress/State0IL
ReturnHeader/Filer/USAddress/ZIPCode060565
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LERMAN BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103550 HOBSON RD SUITE 401
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WOODRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0605175451
ReturnHeader/PreparerPersonGrp/PhoneNum06307191400
ReturnHeader/PreparerPersonGrp/PreparationDt02014-03-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STUART P LERMAN
ReturnHeader/ReturnTs02014-03-09T19:04:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$2.47$2.33$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$2.56$2.89$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$1.25$1.98$1.65$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$2.42$2.54$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.03$2.41$2.71$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.00$1.32$2.86$3.09$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.00$1.55$2.56$2.46$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$2.70$2.47$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$2.06$2.48$0.42
2013Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$2.99$2.95$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$1.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$2.22
Peer Organizations

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