Civic Intelligence

Hoop Smart Basketball Academy

EIN 46-2191716 • 501(c)3 • Toledo, OH

Profile

To positively impact youth by using basketball as a platform for competitive training, membership, life, skills development and mental wellness support. Developing well rounded student athletes and confident community minded leaders prepared for success in sports, school, and life.

4922 Clover LnToledo, OH 43623
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

41st percentile

-2.0%

Higher net margin than 41% 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

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1 (-100%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

-$551

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin41st percentile

Revenue

Up

$28,156

Up $19,164 (+213%) from 2013

Expenses

Up

$28,707

Up $16,603 (+137%) from 2013

Net Income

Up

-$551

Up $2,561 (+82%) from 2013

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200$0-$200-$400-$600Assets 2013: $1Liabilities 2013: $02013Assets 2024: $0Net Assets 2024: -$5512024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets-$551
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$30K$20K$10K$0-$10KRevenue 2013: $8,992Expenses 2013: $12,104Net Income 2013: -$3,1122013Revenue 2024: $28,156Expenses 2024: $28,707Net Income 2024: -$5512024

Highlighted filing

2024

Revenue$28,156
Expenses$28,707
Net Income-$551
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
-
Net assets
-$551
Revenue
$28,156
Expenses
$28,707
Net income
-$551
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.55$28.2$28.7$0.55
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$8.99$12.1$3.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 27, 2025
Return Version
2024v5.2
Gross Receipts
$28,156
Mission and Program Overview

Mission

To positively impact youth by using basketball as a platform for competitive training, membership, life, skills development and mental wellness support. Developing well rounded student athletes and confident community minded leaders prepared for success in sports, school, and life.

Program Services

DescriptionGrantsExpenses
TO PROVIDE STUDENTS TEAMS WITH ALL THE NECESSARY EQUIPMENT TO HAVE A SUCCESSFUL TOURNAMENT SEASON. THIS INCLUDES TRAVEL FOOD UNIFORMS AND SUPPLIES FOR THE ENTIRE SEASON.$7,500$7,500
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TERRON GILLESPIEPresidentPT$0--
KEENEN FISHERVice PresidentPT$0--
TJ GILLESPIEStatutory AgentPT$0--
TIA CRAPETreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser$4,105$4,105-$4,105
Total Events$4,105$4,105-$4,105
Filing and Contact Details

Filer

Filer Name
Hoop Smart Basketball Academy
EIN
46-2191716
In Care Of
% TERRON GILLESPIE
Phone
5676864481
Address
4922 CLOVER LN, TOLEDO, OH 43623

Signing Officer

Name
Terron L Gillespie
Title
President
Phone
5676864481
Signed
2025-12-27
Discuss with paid preparer
No

Preparer

Firm
Moore & Moore Associates LLC
Address
4312 MONROE ST, TOLEDO, OH 43606
Preparer
Sheri Galloway
Phone
5673933764
Supplemental Narrative

Additional Explanations

Part I, Line 16

“1) other expenses liability insurance amount 453 2) other expenses usa basketball license amount 68 3) other expenses tournament fees amount 4963 4) other expenses travel amount 3207 5) other expenses bank fee amount 19 6) other expenses admin software amount 100 7) other expenses marketingadvertising amount 555 8) other expenses admin food amount 133 9) other expenses gear amount 5827 10) other expenses supplies amount 1482”

Raw XML Appendix144 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/BooksInCareOfDetail/USAddress/CityNm0TOLEDO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TIA CRAPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2STATUTORY AGENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherExpensesTotalAmt016807
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO POSITIVELY IMPACT YOUTH BY USING BASKETBALL AS A PLATFORM FOR COMPETITIVE TRAINING, MEMBERSHIP, LIFE, SKILLS DEVELOPMENT AND MENTAL WELLNESS SUPPORT. DEVELOPING WELL ROUNDED STUDENT ATHLETES AND CONFIDENT COMMUNITY MINDED LEADERS PREPARED FOR SUCCESS IN SPORTS, SCHOOL, AND LIFE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE STUDENTS TEAMS WITH ALL THE NECESSARY EQUIPMENT TO HAVE A SUCCESSFUL TOURNAMENT SEASON. THIS INCLUDES TRAVEL FOOD UNIFORMS AND SUPPLIES FOR THE ENTIRE SEASON.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt07500
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IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SpecialEventsNetIncomeLossAmt04105
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt028707
IRS990EZ/TotalProgramServiceExpensesAmt07500
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IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
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IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt028156
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt028156
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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
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01) OTHER EXPENSES LIABILITY INSURANCE AMOUNT 453 2) OTHER EXPENSES USA BASKETBALL LICENSE AMOUNT 68 3) OTHER EXPENSES TOURNAMENT FEES AMOUNT 4963 4) OTHER EXPENSES TRAVEL AMOUNT 3207 5) OTHER EXPENSES BANK FEE AMOUNT 19 6) OTHER EXPENSES ADMIN SOFTWARE AMOUNT 100 7) OTHER EXPENSES MARKETINGADVERTISING AMOUNT 555 8) OTHER EXPENSES ADMIN FOOD AMOUNT 133 9) OTHER EXPENSES GEAR AMOUNT 5827 10) OTHER EXPENSES SUPPLIES AMOUNT 1482
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHERI GALLOWAY
ReturnHeader/ReturnTs02026-01-13T12:49:40-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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