Civic Intelligence

Boo Williams Summer League Ltd

EIN 54-1441938 • 501(c)3 • Hampton, VA

Profile

See general explanation on schedule o

5 Cascade View CourtHampton, VA 23666

boowilliamsbball.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

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

Net Margin

26th percentile

-7.1%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

7th percentile

-24%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Down

$509,999

Down $158,079 (-24%) from 2023

Liabilities

Down

$32,109

Down $13,360 (-29%) from 2023

Net Assets

Down

$477,890

Down $144,719 (-23%) from 2023

Revenue

Up

$2,049,268

Up $200,705 (+11%) from 2023

Expenses

Up

$2,193,987

Up $205,022 (+10%) from 2023

Net Income

Down

-$144,719

Down $4,317 (-3.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $827,759Liabilities 2010: $0Net Assets 2010: $827,7592010Assets 2011: $969,112Liabilities 2011: $0Net Assets 2011: $969,1122011Assets 2012: $995,280Liabilities 2012: $0Net Assets 2012: $995,2802012Assets 2013: $963,460Liabilities 2013: $0Net Assets 2013: $963,4602013Assets 2014: $996,687Liabilities 2014: $0Net Assets 2014: $996,6872014Assets 2015: $1,108,835Liabilities 2015: $0Net Assets 2015: $1,108,8352015Assets 2016: $971,965Liabilities 2016: $0Net Assets 2016: $971,9652016Assets 2017: $781,322Liabilities 2017: $3,908Net Assets 2017: $777,4142017Assets 2018: $653,370Liabilities 2018: $36,765Net Assets 2018: $616,6052018Assets 2019: $514,466Liabilities 2019: $26,797Net Assets 2019: $487,6692019Assets 2020: $563,176Liabilities 2020: $14,602Net Assets 2020: $548,5742020Assets 2021: $752,377Liabilities 2021: $15,327Net Assets 2021: $737,0502021Assets 2022: $782,158Liabilities 2022: $19,147Net Assets 2022: $763,0112022Assets 2023: $668,078Liabilities 2023: $45,469Net Assets 2023: $622,6092023Assets 2024: $509,999Liabilities 2024: $32,109Net Assets 2024: $477,8902024

Highlighted filing

2024

Assets$509,999
Liabilities$32,109
Net Assets$477,890

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,244,1362010Expenses 2011: $1,393,0672011Expenses 2012: $1,562,0522012Revenue 2013: $1,781,873Expenses 2013: $1,813,693Net Income 2013: -$31,8202013Revenue 2014: $1,665,989Expenses 2014: $1,632,762Net Income 2014: $33,2272014Revenue 2015: $1,703,848Expenses 2015: $1,591,700Net Income 2015: $112,1482015Revenue 2016: $1,517,655Expenses 2016: $1,654,525Net Income 2016: -$136,8702016Revenue 2017: $1,635,832Expenses 2017: $1,830,383Net Income 2017: -$194,5512017Revenue 2018: $2,345,637Expenses 2018: $2,506,446Net Income 2018: -$160,8092018Revenue 2019: $2,209,063Expenses 2019: $2,337,999Net Income 2019: -$128,9362019Revenue 2020: $1,414,328Expenses 2020: $1,353,423Net Income 2020: $60,9052020Revenue 2021: $1,682,742Expenses 2021: $1,494,266Net Income 2021: $188,4762021Revenue 2022: $1,911,074Expenses 2022: $1,885,113Net Income 2022: $25,9612022Revenue 2023: $1,848,563Expenses 2023: $1,988,965Net Income 2023: -$140,4022023Revenue 2024: $2,049,268Expenses 2024: $2,193,987Net Income 2024: -$144,7192024

Highlighted filing

2024

Revenue$2,049,268
Expenses$2,193,987
Net Income-$144,719

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.03$0.48$2.05$2.19$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$1.85$1.99$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.91$1.89$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.74$1.68$1.49$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.55$1.41$1.35$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.03$0.49$2.21$2.34$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.04$0.62$2.35$2.51$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.64$1.83$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$1.52$1.65$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$1.70$1.59$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$1.67$1.63$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.78$1.81$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.00$1.00$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$1.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$1.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$2,049,268
Mission and Program Overview

Mission

See general explanation on schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$664,349$507,922▼ $156,427
Land, Buildings, and Equipment, Net$3,657$2,005▼ $1,652
Total Assets$668,078$509,999▼ $158,079
Other Assets Total$72$72→ $0
Liabilities
Accounts Payable and Accrued Expenses$34,552$26,015▼ $8,537
Other Liabilities$10,917$6,094▼ $4,823
Total Liabilities$45,469$32,109▼ $13,360
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$399,770$263,200▼ $136,570
Net Assets With Donor Restrictions$222,839$214,690▼ $8,149
Total Net Assets Fund Balance$622,609$477,890▼ $144,719
Total Liabilities and Net Assets / Fund Balance$668,078$509,999▼ $158,079

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,005$11,433$13,438
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marcellus WilliamsPresident
Saunya WilliamsVice President
Bj WillieDirector
William BrownDirector
Kathleen D JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$191,601
Program Service Revenue
$1,850,816
Investment Income
$6,851
Other Revenue
$0
All Other Contributions
$175,000
Change in Net Assets
$-144,719

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$175,000Cost
Total Noncash Contributions$175,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,000,071
Salaries, Compensation, and Employee Benefits$193,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$636,058$74,683-$710,741
Fees for Services Other$422,680$1,624-$424,304
Other Salaries and Wages$106,522$18,798-$125,320
Occupancy$87,612$29,204-$116,816
Payroll Taxes$58,307$10,289-$68,596
Insurance-$53,167-$53,167
Other Expenses$8,575$60,895-$8,575
Fees for Services Accounting$6,496--$6,496
Office Expenses-$5,961-$5,961
Travel-$4,028-$4,028
Depreciation Depletion-$1,652-$1,652
Information Technology-$1,424-$1,424
Advertising$1,000$377-$1,377
Total Functional Expenses$1,931,885$262,102$0$2,193,987
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
All Year Lon$16,601$16,601-$16,601
Total Events$16,601$16,601-$16,601
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kathleen JohnsonTreasurerAccounting Services With Colonial CPA GroipNo$6,496
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$6,094
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
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
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

Officer directors etc family relationship Part VI line 2

Sauyna williams is the wife of marcellus boo williams.

Form 990 governing body review Part VI line 11

Form 990 made available for all officers / directors to review

Governing documents etc available to public Part VI line 19

Annual form 990 made available upon request

Filing and Contact Details

Filer

Filer Name
Boo Williams Summer League Ltd
EIN
54-1441938
In Care Of
% KATHLEEN D JOHNSON
Phone
7576377300
Address
5 CASCADE VIEW COURT, HAMPTON, VA 23666

Signing Officer

Name
Kathleen D Johnson CPA
Title
Treasurer
Phone
7576377300
Signed
2025-11-16
Discuss with paid preparer
No

Organization Details

Formed
1982
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
41

Preparer

Firm
Colonial CPA Group
Address
3526 GEORGE WASH MEM HWY STE A, Yorktown, VA 23693
Preparer
Kathleen Johnson CPA
Phone
7578901234
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Contract labor: $422,680 (program services)

List of other expenses Part IX line 24E

Utilities - 28,155 storage expense - 6,484 bank and cc fees - 30,647 misc - 9,397 commissions and royalties - 2,809 concessions - 144,397 janitorial - 27,839 merchandise - 8,583 miscellaneous - 13,810 taxes (sales, beverage and retail) - 72,083 uniforms - 176,651 utilities - 154,681

General explanation attachment

Form 990, part iii-primary exempt purpose: the boo williams boys and girls summer basketball league is a non-profit organization set up to provide young athletes (ages 10-19) an opportunity to develop their basketball talents and also give them the opportunity to develop educationally and socially. Our league also serves as a role model for younger players. We offer young players the opportunity to learn basketball skills through our team practices and games. Boo williams summer league ltd. Administers a basketball league consisting of more than 140 aau and summer league teams with more than 2500 participants between the ages of 9 and 19. Participants competed in more than 1000 league games locally and in various tournaments at form 990, part iii-primary exempt purpose (continued): travel costs, food and lodging are also provided. While participating in the athletic program the league participants were exposed to and required to participate concurrently in the leagues academic, drug awareness, and community involvement programs. The league provided authorities in education, drug awareness, and community involvement to conduct sessions with participants and to stimulate group involvement in accomplishment of league objectives. Emphasis was placed on educational programs to help students learn basic study skills, strategies and also scholastic aptitude test preparation. Our biggest asset is the interaction between schools, neighborhoods, cities and individuals. Form 990, part iii-primary exempt purpose (continued): the most positive thing about our league is the diversity of people that we touch. These young men and women come from an area within a radius of over 100 miles, representing all ethnic groups. They get to mingle and meet players from other areas and form lasting friendships. With this understanding, they realize that while we are all not alike, we can get along on and off the court. The league provided information, study seminars and guest speakers to encourage strong academic achievement. For more advanced players our program makes sure they have their information in the ncaa clearing house. Contributor

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SAUYNA WILLIAMS IS THE WIFE OF MARCELLUS BOO WILLIAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 MADE AVAILABLE FOR ALL OFFICERS / DIRECTORS TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL FORM 990 MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR: $422,680 (PROGRAM SERVICES)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES - 28,155 STORAGE EXPENSE - 6,484 BANK AND CC FEES - 30,647 MISC - 9,397 COMMISSIONS AND ROYALTIES - 2,809 CONCESSIONS - 144,397 JANITORIAL - 27,839 MERCHANDISE - 8,583 MISCELLANEOUS - 13,810 TAXES (SALES, BEVERAGE AND RETAIL) - 72,083 UNIFORMS - 176,651 UTILITIES - 154,681
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART III-PRIMARY EXEMPT PURPOSE: THE BOO WILLIAMS BOYS AND GIRLS SUMMER BASKETBALL LEAGUE IS A NON-PROFIT ORGANIZATION SET UP TO PROVIDE YOUNG ATHLETES (AGES 10-19) AN OPPORTUNITY TO DEVELOP THEIR BASKETBALL TALENTS AND ALSO GIVE THEM THE OPPORTUNITY TO DEVELOP EDUCATIONALLY AND SOCIALLY. OUR LEAGUE ALSO SERVES AS A ROLE MODEL FOR YOUNGER PLAYERS. WE OFFER YOUNG PLAYERS THE OPPORTUNITY TO LEARN BASKETBALL SKILLS THROUGH OUR TEAM PRACTICES AND GAMES. BOO WILLIAMS SUMMER LEAGUE LTD. ADMINISTERS A BASKETBALL LEAGUE CONSISTING OF MORE THAN 140 AAU AND SUMMER LEAGUE TEAMS WITH MORE THAN 2500 PARTICIPANTS BETWEEN THE AGES OF 9 AND 19. PARTICIPANTS COMPETED IN MORE THAN 1000 LEAGUE GAMES LOCALLY AND IN VARIOUS TOURNAMENTS AT FORM 990, PART III-PRIMARY EXEMPT PURPOSE (CONTINUED): TRAVEL COSTS, FOOD AND LODGING ARE ALSO PROVIDED. WHILE PARTICIPATING IN THE ATHLETIC PROGRAM THE LEAGUE PARTICIPANTS WERE EXPOSED TO AND REQUIRED TO PARTICIPATE CONCURRENTLY IN THE LEAGUES ACADEMIC, DRUG AWARENESS, AND COMMUNITY INVOLVEMENT PROGRAMS. THE LEAGUE PROVIDED AUTHORITIES IN EDUCATION, DRUG AWARENESS, AND COMMUNITY INVOLVEMENT TO CONDUCT SESSIONS WITH PARTICIPANTS AND TO STIMULATE GROUP INVOLVEMENT IN ACCOMPLISHMENT OF LEAGUE OBJECTIVES. EMPHASIS WAS PLACED ON EDUCATIONAL PROGRAMS TO HELP STUDENTS LEARN BASIC STUDY SKILLS, STRATEGIES AND ALSO SCHOLASTIC APTITUDE TEST PREPARATION. OUR BIGGEST ASSET IS THE INTERACTION BETWEEN SCHOOLS, NEIGHBORHOODS, CITIES AND INDIVIDUALS. FORM 990, PART III-PRIMARY EXEMPT PURPOSE (CONTINUED): THE MOST POSITIVE THING ABOUT OUR LEAGUE IS THE DIVERSITY OF PEOPLE THAT WE TOUCH. THESE YOUNG MEN AND WOMEN COME FROM AN AREA WITHIN A RADIUS OF OVER 100 MILES, REPRESENTING ALL ETHNIC GROUPS. THEY GET TO MINGLE AND MEET PLAYERS FROM OTHER AREAS AND FORM LASTING FRIENDSHIPS. WITH THIS UNDERSTANDING, THEY REALIZE THAT WHILE WE ARE ALL NOT ALIKE, WE CAN GET ALONG ON AND OFF THE COURT. THE LEAGUE PROVIDED INFORMATION, STUDY SEMINARS AND GUEST SPEAKERS TO ENCOURAGE STRONG ACADEMIC ACHIEVEMENT. FOR MORE ADVANCED PLAYERS OUR PROGRAM MAKES SURE THEY HAVE THEIR INFORMATION IN THE NCAA CLEARING HOUSE. CONTRIBUTOR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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