Civic Intelligence

Spartan Youth Basketball Association

EIN 68-0618592 • 501(c)3 • Fargo, ND

RevokedPub. 78 Eligible990-N CoverageNTEE N62

Profile

To provide youth basketball programs to all youth in the fargo/moorhead area regardless of their economic status.

Revocation date: May 15, 2014

PO Box 2392Fargo, ND 58108

n/A

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 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2018

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

NTEE N62 • <$500k nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

NTEE N62 • <$500k nonprofits • Source year 2018

Asset Growth

82nd percentile

46%

Faster asset growth than 82% of similar nonprofits.

NTEE N62 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

106%

Faster revenue growth than 90% of similar nonprofits.

NTEE N62 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$37,929

Up $11,952 (+46%) from 2017

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$37,929

Up $11,952 (+46%) from 2017

Operations
Liabilities / RevenueScore unavailableNet Margin63rd percentile

Revenue

Up

$101,334

Up $52,136 (+106%) from 2017

Expenses

Up

$89,382

Up $36,429 (+69%) from 2017

Net Income

Up

$11,952

Up $15,707 (+418%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$40K$30K$20K$10K$0Assets 2015: $31,713Net Assets 2015: $31,7132015Assets 2016: $29,732Net Assets 2016: $29,7322016Assets 2017: $25,977Net Assets 2017: $25,9772017Assets 2018: $37,929Net Assets 2018: $37,9292018

Highlighted filing

2018

Assets$37,929
Liabilities-
Net Assets$37,929
Open 2018 Filing

Operations Trend

Revenue Growth90th percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $53,015Expenses 2015: $39,922Net Income 2015: $13,0932015Revenue 2016: $93,532Expenses 2016: $95,513Net Income 2016: -$1,9812016Revenue 2017: $49,198Expenses 2017: $52,953Net Income 2017: -$3,7552017Revenue 2018: $101,334Expenses 2018: $89,382Net Income 2018: $11,9522018

Highlighted filing

2018

Revenue$101,334
Expenses$89,382
Net Income$11,952
Open 2018 Filing

Filings

Most recent year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,929
Liabilities
-
Net assets
$37,929
Revenue
$101,334
Expenses
$89,382
Net income
$11,952
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.38$1.01$0.89$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.26$0.49$0.53$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.30$0.94$0.96$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.53$0.40$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 20, 2019
Return Version
2018v3.1
Gross Receipts
$101,334
Mission and Program Overview

Mission

To provide youth basketball programs to all youth in the fargo/moorhead area regardless of their economic status.

Program Services

DescriptionGrantsExpenses
TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.-$83,550
TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.-$5,832
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOBY R KOMMERSigner-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$76,700$76,700-$76,700
Total Events$76,700$76,700-$76,700
Filing and Contact Details

Filer

Filer Name
Spartan Youth Basketball Assoc
EIN
68-0618592
Address
PO BOX 2392, FARGO, ND 58108

Signing Officer

Name
Toby R Kommer
Title
Signer
Signed
2019-06-20
Discuss with paid preparer
Yes

Preparer

Firm
Haga Kommer Ltd
Address
3811 LOCKPORT ST SUITE 2, BISMARCK, ND 58503-0801
Preparer
Toby Kommer
Phone
7012224100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses supplies 5,832 total 5,832”

Form 990-ez, Part III

“To provide youth basketball programs to all youth in the fargo/moorhead area regardless of their economic status.”

Form 990-ez, Part III, Line 31

“To provide youth basketball programs to all youth in the fargo/moorhead area regardless of their economic status.”

Raw XML Appendix133 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/PhoneNum07013716512
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2392
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FARGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd058108
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025977
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037929
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011952
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05066
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/FundraisingGrossIncomeAmt076700
IRS990EZ/GrossReceiptsAmt0101334
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt024634
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025977
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037929
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025977
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037929
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOBY R KOMMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SIGNER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt05832
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt083550
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt15832
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt076700
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt089382
IRS990EZ/TotalProgramServiceExpensesAmt089382
IRS990EZ/TotalRevenueAmt0101334
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt030200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt061560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0101334
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt049198
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0235519
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0297079
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0101334
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt049198
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt093532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt053015
IRS990ScheduleA/Total509Grp/TotalAmt0297079
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0101334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt049198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt093532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt053015
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0297079
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt076700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt076700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt076700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt076700
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt076700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SUPPLIES 5,832 TOTAL 5,832
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PROVIDE YOUTH BASKETBALL PROGRAMS TO ALL YOUTH IN THE FARGO/MOORHEAD AREA REGARDLESS OF THEIR ECONOMIC STATUS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOBY R KOMMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SIGNER
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPARTAN YOUTH BASKETBALL ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0680618592
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2392
ReturnHeader/Filer/USAddress/CityNm0FARGO
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
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ReturnHeader/FilingSecurityInformation/IPDt02019-06-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:28:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204028013
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03811 LOCKPORT ST SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BISMARCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0585030801
ReturnHeader/PreparerPersonGrp/PhoneNum07012224100
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TOBY KOMMER
ReturnHeader/ReturnTs02019-06-27T08:28:08-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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