Civic Intelligence

Ponchatoula Basketball Association

EIN 81-3301765 • 501(c)3 • Ponchatoula, LA

Profile

Provide a youth basketball league for boys and girls.

19030 Ponchatoula Park DrPonchatoula, LA 70454

ponchatoula youth basketball.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

87th percentile

54%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

28%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$36,302

Up $12,795 (+54%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$36,302

Up $12,795 (+54%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin69th percentile

Revenue

Up

$89,754

Up $19,444 (+28%) from 2022

Expenses

Up

$76,959

Up $11,768 (+18%) from 2022

Net Income

Up

$12,795

Up $7,676 (+150%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$60K$40K$20K$0Assets 2017: $24,266Liabilities 2017: $0Net Assets 2017: $24,2662017Assets 2018: $49,415Liabilities 2018: $0Net Assets 2018: $49,4152018Assets 2019: $45,524Liabilities 2019: $0Net Assets 2019: $45,5242019Assets 2020: $23,912Liabilities 2020: $0Net Assets 2020: $23,9122020Assets 2021: $18,387Liabilities 2021: $0Net Assets 2021: $18,3872021Assets 2022: $23,507Liabilities 2022: $0Net Assets 2022: $23,5072022Assets 2023: $36,302Liabilities 2023: $0Net Assets 2023: $36,3022023

Highlighted filing

2023

Assets$36,302
Liabilities$0
Net Assets$36,302
Open 2023 Filing

Operations Trend

Revenue Growth76th percentile

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

$100K$50K$0-$50KRevenue 2017: $99,491Expenses 2017: $75,584Net Income 2017: $23,9072017Revenue 2018: $75,106Expenses 2018: $49,957Net Income 2018: $25,1492018Revenue 2019: $68,111Expenses 2019: $72,002Net Income 2019: -$3,8912019Revenue 2020: $20,946Expenses 2020: $42,558Net Income 2020: -$21,6122020Revenue 2021: $0Expenses 2021: $5,525Net Income 2021: -$5,5252021Revenue 2022: $70,310Expenses 2022: $65,191Net Income 2022: $5,1192022Revenue 2023: $89,754Expenses 2023: $76,959Net Income 2023: $12,7952023

Highlighted filing

2023

Revenue$89,754
Expenses$76,959
Net Income$12,795
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$36,302
Liabilities
$0
Net assets
$36,302
Revenue
$89,754
Expenses
$76,959
Net income
$12,795
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$36.3$0.00$36.3$89.8$77.0$12.8
2022Detailed filing. Detailed filing data is available for this year.$23.5$0.00$23.5$70.3$65.2$5.12
2021Detailed filing. Detailed filing data is available for this year.$18.4$0.00$18.4$0.00$5.53$5.53
2020Detailed filing. Detailed filing data is available for this year.$23.9$0.00$23.9$20.9$42.6$21.6
2019Detailed filing. Detailed filing data is available for this year.$45.5$0.00$45.5$68.1$72.0$3.89
2018Detailed filing. Detailed filing data is available for this year.$49.4$0.00$49.4$75.1$50.0$25.1
2017Detailed filing. Detailed filing data is available for this year.$24.3$0.00$24.3$99.5$75.6$23.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 21, 2024
Return Version
2023v5.0
Gross Receipts
$104,824
Mission and Program Overview

Mission

The primary objective is to provide wholesome and clean fund for boys and girls through youth basketball.

Provide a youth basketball league for boys and girls.

Program Services

DescriptionGrantsExpenses
PROVIDED A RECREATION BASKETBALL LEAGUE FOR BOYS AND GIRLS.-$76,959
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARLESE ARMSTRONGDirector-$0--
DREW PALMERDirector-$0--
JONATHAN BICKFORDDirector-$0--
GARY ROUSSELSecretary-$0--
SHEKA QUINNDirector-$0--
Filing and Contact Details

Filer

Filer Name
Ponchatoula Basketball Association
EIN
81-3301765
Phone
9853707273
Address
19030 PONCHATOULA PARK DR, PONCHATOULA, LA 70454

Signing Officer

Name
Cathy Ivey Baker
Title
Treasurer
Phone
9853707273
Signed
2024-06-21
Discuss with paid preparer
Yes

Preparer

Firm
Hebert Johnson and Associates Inc
Address
18435 HIGHWAY 22, PONCHATOULA, LA 70454
Preparer
Charles Hebert
Phone
9853865740
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office exp. 88 insurance 4,339 balls and other supplies 18,378 fees & subscriptions 77 meals & ent. 2,044 referees 22,705 taxes and licenses 15 security 3,450 uniforms 10,152 sales tax 1,802 trophies & medals 2,502 table workers 2,476 clinic 250 concession workers 7,981 total 76,259”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 7,200 3,537 miscellaneous equipment 8,895 0 total 16,095 3,537”

Raw XML Appendix131 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CATHERINE IVEY
IRS990EZ/BooksInCareOfDetail/PhoneNum09853707273
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt019030 PONCHATOULA PARK DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PONCHATOULA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd070454
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07412
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032765
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt015070
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012795
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0700
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023507
IRS990EZ/Form990TotalAssetsGrp/EOYAmt036302
IRS990EZ/GrossProfitLossSlsOfInvntryAmt02028
IRS990EZ/GrossReceiptsAmt0104824
IRS990EZ/GrossSalesOfInventoryAmt017098
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt023507
IRS990EZ/NetAssetsOrFundBalancesEOYAmt036302
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt023507
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt036302
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARLESE ARMSTRONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DREW PALMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JONATHAN BICKFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GARY ROUSSEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SHEKA QUINN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016095
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03537
IRS990EZ/OtherExpensesTotalAmt076259
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE A YOUTH BASKETBALL LEAGUE FOR BOYS AND GIRLS.
IRS990EZ/ProgramServiceRevenueAmt087726
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED A RECREATION BASKETBALL LEAGUE FOR BOYS AND GIRLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt076959
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076959
IRS990EZ/TotalProgramServiceExpensesAmt076959
IRS990EZ/TotalRevenueAmt089754
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0PONCHATOULA YOUTH BASKETBALL.COM
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CONCESSION SALES NET 8,056 DOOR SALES 36,396 REGISTRATION FEES 42,400
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0925
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0222747
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt019666
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt067186
IRS990ScheduleA/OtherIncome170Grp/TotalAmt086852
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.01050
IRS990ScheduleA/PublicSupportPY170Pct00.03210
IRS990ScheduleA/PublicSupportTotal170Amt0925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0925
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0925
IRS990ScheduleA/TotalSupportAmt087777
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXP. 88 INSURANCE 4,339 BALLS AND OTHER SUPPLIES 18,378 FEES & SUBSCRIPTIONS 77 MEALS & ENT. 2,044 REFEREES 22,705 TAXES AND LICENSES 15 SECURITY 3,450 UNIFORMS 10,152 SALES TAX 1,802 TROPHIES & MEDALS 2,502 TABLE WORKERS 2,476 CLINIC 250 CONCESSION WORKERS 7,981 TOTAL 76,259
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 7,200 3,537 MISCELLANEOUS EQUIPMENT 8,895 0 TOTAL 16,095 3,537
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY IVEY BAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09853707273
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PONCHATOULA BASKETBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PONC
ReturnHeader/Filer/EIN0813301765
ReturnHeader/Filer/PhoneNum09853707273
ReturnHeader/Filer/USAddress/AddressLine1Txt019030 PONCHATOULA PARK DR
ReturnHeader/Filer/USAddress/CityNm0PONCHATOULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070454
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363467324
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEBERT JOHNSON AND ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018435 HIGHWAY 22
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PONCHATOULA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070454
ReturnHeader/PreparerPersonGrp/PhoneNum09853865740
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES HEBERT
ReturnHeader/ReturnTs02024-07-10T17:32:47-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CATHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BAKER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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