Civic Intelligence

Ybl Basketball Inc.

EIN 45-4755387 • 501(c)3 • Oakland Gardens, NY

Pub. 78 EligibleNTEE N99

Profile

Promote health and fitness for youth in the local community by providing a safe and structure environment for youth to learn the fundamentals of basketball and importance of health, fitness, and teamwork.

PO Box 640672Oakland Gardens, NY 11364

www.yblbasketball.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.02x

Higher debt load relative to assets than 59% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.02x

Higher debt load relative to revenue than 59% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Source year 2025

Net Margin

11th percentile

-13%

Higher net margin than 11% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$115,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

NTEE N • $500k-$1M nonprofits • Source year 2025

Asset Growth

54th percentile

7.8%

Faster asset growth than 54% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-12%

Faster revenue growth than 16% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$379,831

Up $27,471 (+7.8%) from 2024

Liabilities

Up

$7,537

Up $111 (+1.5%) from 2024

Net Assets

Up

$372,294

Up $27,360 (+7.9%) from 2024

Operations
Liabilities / Revenue59th percentileNet Margin11th percentile

Revenue

Down

$494,010

Down $67,122 (-12%) from 2024

Expenses

Up

$556,031

Up $166,867 (+43%) from 2024

Net Income

Down

-$62,021

Down $233,989 (-136%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$400K$300K$200K$100K$0Assets 2014: $17,199Liabilities 2014: $1,9952014Assets 2015: $39,024Liabilities 2015: $3,6752015Assets 2016: $75,474Liabilities 2016: $4,417Net Assets 2016: $71,0572016Assets 2017: $65,772Liabilities 2017: $4,178Net Assets 2017: $61,5942017Assets 2018: $102,092Liabilities 2018: $1,638Net Assets 2018: $100,4542018Assets 2019: $60,863Liabilities 2019: $16,273Net Assets 2019: $44,5902019Assets 2020: $119,237Liabilities 2020: $10,421Net Assets 2020: $108,8162020Assets 2021: $8,419Net Assets 2021: $8,4192021Assets 2022: $93,021Liabilities 2022: $6,725Net Assets 2022: $86,2962022Assets 2023: $181,197Liabilities 2023: $8,231Net Assets 2023: $172,9662023Assets 2024: $352,360Liabilities 2024: $7,426Net Assets 2024: $344,9342024Assets 2025: $379,831Liabilities 2025: $7,537Net Assets 2025: $372,2942025

Highlighted filing

2025

Assets$379,831
Liabilities$7,537
Net Assets$372,294
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $93,067Expenses 2014: $77,863Net Income 2014: $15,2042014Revenue 2015: $179,482Expenses 2015: $159,337Net Income 2015: $20,1452015Revenue 2016: $235,979Expenses 2016: $200,271Net Income 2016: $35,7082016Revenue 2017: $280,158Expenses 2017: $274,589Net Income 2017: $5,5692017Revenue 2018: $274,730Expenses 2018: $231,441Net Income 2018: $43,2892018Revenue 2019: $317,109Expenses 2019: $380,158Net Income 2019: -$63,0492019Revenue 2020: $353,520Expenses 2020: $294,078Net Income 2020: $59,4422020Revenue 2021: -$6,255Expenses 2021: $101,089Net Income 2021: -$107,3442021Revenue 2022: $207,948Expenses 2022: $146,350Net Income 2022: $61,5982022Revenue 2023: $400,937Expenses 2023: $304,835Net Income 2023: $96,1022023Revenue 2024: $561,132Expenses 2024: $389,164Net Income 2024: $171,9682024Revenue 2025: $494,010Expenses 2025: $556,031Net Income 2025: -$62,0212025

Highlighted filing

2025

Revenue$494,010
Expenses$556,031
Net Income-$62,021
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$379,831
Liabilities
$7,537
Net assets
$372,294
Revenue
$494,010
Expenses
$556,031
Net income
-$62,021
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.80$0.08$3.72$4.94$5.56$0.62
2024Detailed filing. Detailed filing data is available for this year.$3.52$0.07$3.45$5.61$3.89$1.72
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.08$1.73$4.01$3.05$0.96
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.07$0.86$2.08$1.46$0.62
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.06$1.01$1.07
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.10$1.09$3.54$2.94$0.59
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.16$0.45$3.17$3.80$0.63
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$2.75$2.31$0.43
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$2.80$2.75$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$2.36$2.00$0.36
2015Summary only. Only limited summary data is available for this year.$0.39$0.04$1.79$1.59$0.20
2014Summary only. Only limited summary data is available for this year.$0.17$0.02$0.93$0.78$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Jan 14, 2026
Return Version
2024v5.2
Gross Receipts
$761,376
Mission and Program Overview

Mission

Promote health and fitness for youth in the local community by providing a safe and structure environment for youth to learn the fundamentals of basketball and importance of health, fitness, and teamwork.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$299,725$331,083▲ $31,358
Cash and Non-Interest-Bearing Accounts$39,668$43,377▲ $3,709
Investments Other Securities$8,059$0▼ $8,059
Prepaid Expenses and Deferred Charges$4,908$5,371▲ $463
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$352,360$379,831▲ $27,471
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,426$7,537▲ $111
Total Liabilities$7,426$7,537▲ $111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$344,934$372,294▲ $27,360
Total Net Assets Fund Balance$344,934$372,294▲ $27,360
Total Liabilities and Net Assets / Fund Balance$352,360$379,831▲ $27,471

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$24,441$24,441
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Shih Yao ChangPresidentFT$115,000$115,000

Board Members and Trustees

NameTitle
Benny MoiSecretary
Shihseng ChangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$518,686
Program Service Revenue
$0
Investment Income
$-24,676
Other Revenue
$0
Change in Net Assets
$-62,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$494,010
Total Revenue per Audited Statements
$494,010
Total Revenue per Form 990
$494,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$410,942
Other Expenses$145,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$257,710--$257,710
Current Officers, Directors, Trustees, and Key Employees$57,500$57,500-$115,000
Office Expenses-$58,189-$58,189
Payroll Taxes$27,800$10,432-$38,232
Fees for Services Accounting-$8,160-$8,160
Advertising$2,610$3,811-$6,421
Other Expenses$13,931$2,668-$2,668
All Other Expenses-$300-$300
Total Functional Expenses$397,154$158,877$0$556,031

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$556,031
Total Expenses per Audited Statements$556,031
Total Expenses per Form 990$556,031
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Shih Yao Chang and Shihseng Chang are siblings.”

Form 990, Part VI, Section A, Line 6

“The organization had members.”

Form 990, Part VI, Section A, Line 7A

“The organization had members, stockholders, or other persons who had thepower to elect or appoint one or more members of the governing body.”

Form 990, Part VI, Section A, Line 7B

“Governance decisions of the organization were reserved to members,stockholders, or persons other than the governing body.”

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section B, Line 12C

“The organization regularly and consistently monitored and enforcedcompliance with the policy.”

Form 990, Part VI, Section B, Line 15A

“Compensation of top management official of the organization was determinedby compensation survey or study.”

Form 990, Part VI, Section B, Line 15B

“Compensation of other officers or key employees of the organization wasdetermined by compensation survey or study.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Ybl Basketball Inc
EIN
45-4755387
Phone
3479741001
Address
PO BOX 640672, OAKLAND GARDENS, NY 11364

Signing Officer

Name
Shih Yao Chang
Title
President
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shih Yao Chang
Formed
2012
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
23
Volunteers
10

Preparer

Firm
Wei Wei & Co Llp
Address
13310 39TH AVE, FLUSHING, NY 11354
Preparer
James Pai CPA
Phone
7184456308
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IRS990/ReconcilationRevenueExpnssAmt0-62021
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0-24676
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0463696
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0396517
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0207371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0799
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01587069
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0577
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt023402
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010682
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08657
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03448
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0577
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt038
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IRS990ScheduleA/InvestmentIncomeCYPct00.01450
IRS990ScheduleA/InvestmentIncomePYPct00.00960
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98550
IRS990ScheduleA/PublicSupportPY509Pct00.99040
IRS990ScheduleA/PublicSupportTotal509Amt01587069
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0207371
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0799
IRS990ScheduleA/Total509Grp/TotalAmt01587069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0529368
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0472353
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01610471
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024441
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024441
IRS990ScheduleD/ExpensesSubtotalAmt0556031
IRS990ScheduleD/RevenueSubtotalAmt0494010
IRS990ScheduleD/TotalExpensesPerForm990Amt0556031
IRS990ScheduleD/TotalRevenuePerForm990Amt0494010
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0494010
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0556031
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Shih Yao Chang and Shihseng Chang are siblings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization had members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization had members, stockholders, or other persons who had thepower to elect or appoint one or more members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governance decisions of the organization were reserved to members,stockholders, or persons other than the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization regularly and consistently monitored and enforcedcompliance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation of top management official of the organization was determinedby compensation survey or study.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Compensation of other officers or key employees of the organization wasdetermined by compensation survey or study.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0379831
IRS990/TotalAssetsGrp/BOYAmt0352360
IRS990/TotalAssetsGrp/EOYAmt0379831
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0518686
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0158877
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0397154
IRS990/TotalFunctionalExpensesGrp/TotalAmt0556031
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07426
IRS990/TotalLiabilitiesEOYAmt07537
IRS990/TotalLiabilitiesGrp/BOYAmt07426
IRS990/TotalLiabilitiesGrp/EOYAmt07537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0344934
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0372294
IRS990/TotalProgramServiceExpensesAmt0397154
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0115000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-24676
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0494010
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0352360
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0379831
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 640672
IRS990/USAddress/CityNm0OAKLAND GARDENS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011364
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0http://www.yblbasketball.com/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHIH YAO CHANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YBL BASKETBALL INC
ReturnHeader/Filer/BusinessNameControlTxt0YBLB
ReturnHeader/Filer/EIN0454755387
ReturnHeader/Filer/PhoneNum03479741001
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 640672
ReturnHeader/Filer/USAddress/CityNm0OAKLAND GARDENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011364
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113264561
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEI WEI & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013310 39TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLUSHING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011354
ReturnHeader/PreparerPersonGrp/PhoneNum07184456308
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Pai CPA
ReturnHeader/ReturnTs02026-01-14T09:21:12-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28

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