Civic Intelligence

Valley Stars Basketball Academy

EIN 81-4337724 • 501(c)3 • Encino, CA

Profile

Youth basketball league

PO Box 16913Encino, CA 91416
Siviq Scores

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

Liabilities / Assets

98th percentile

7.55x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.19x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-6.6%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$85,250

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 29.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

18th percentile

-57%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

40%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$7,084

Down $9,476 (-57%) from 2023

Liabilities

Up

$53,498

Up $5,444 (+11%) from 2023

Net Assets

Down

-$46,414

Down $14,920 (-47%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin34th percentile

Revenue

Up

$287,832

Up $82,143 (+40%) from 2023

Expenses

Up

$306,788

Up $107,977 (+54%) from 2023

Net Income

Down

-$18,956

Down $25,834 (-376%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$100K$50K$0-$50KAssets 2019: $9,176Liabilities 2019: $4,125Net Assets 2019: $5,0512019Assets 2020: $33,082Liabilities 2020: $51,274Net Assets 2020: -$18,1922020Assets 2021: $20,217Liabilities 2021: $52,391Net Assets 2021: -$32,1742021Assets 2022: $10,726Liabilities 2022: $49,097Net Assets 2022: -$38,3712022Assets 2023: $16,560Liabilities 2023: $48,054Net Assets 2023: -$31,4942023Assets 2024: $7,084Liabilities 2024: $53,498Net Assets 2024: -$46,4142024

Highlighted filing

2024

Assets$7,084
Liabilities$53,498
Net Assets-$46,414
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2019: $103,704Expenses 2019: $98,393Net Income 2019: $5,3112019Revenue 2020: $28,948Expenses 2020: $52,446Net Income 2020: -$23,4982020Revenue 2021: $37,466Expenses 2021: $51,448Net Income 2021: -$13,9822021Revenue 2022: $120,674Expenses 2022: $130,980Net Income 2022: -$10,3062022Revenue 2023: $205,689Expenses 2023: $198,811Net Income 2023: $6,8782023Revenue 2024: $287,832Expenses 2024: $306,788Net Income 2024: -$18,9562024

Highlighted filing

2024

Revenue$287,832
Expenses$306,788
Net Income-$18,956
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,084
Liabilities
$53,498
Net assets
-$46,414
Revenue
$287,832
Expenses
$306,788
Net income
-$18,956
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.53$0.46$2.88$3.07$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.48$0.31$2.06$1.99$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.49$0.38$1.21$1.31$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.52$0.32$0.37$0.51$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.51$0.18$0.29$0.52$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.04$0.05$1.04$0.98$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$287,832
Mission and Program Overview

Mission

Youth basketball league

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$16,560$6,823▼ $9,737
Loans From Officers Directors$3,476$4,035▲ $559
Accounts Receivable-$261-
Total Assets$16,560$7,084▼ $9,476
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,922$37,109▲ $35,187
Unsecured Notes Loans Payable$42,656$12,354▼ $30,302
Total Liabilities$48,054$53,498▲ $5,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-31,494$-46,414▼ $14,920
Total Net Assets Fund Balance$-31,494$-46,414▼ $14,920
Total Liabilities and Net Assets / Fund Balance$16,560$7,084▼ $9,476
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Keith EsparzaExecutive DirectorFT$85,250$85,250
Shelley EsparzaVice PresdirectorPT$6,050$6,050

Board Members and Trustees

NameTitle
Cesar CalderonPresidentdirector
Heather ThompsonSecretarydirector
Sasha YoussefTreasurerdirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$287,832
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-18,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$169,835
Other Expenses$136,953
Total Fundraising Expense$1,531
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$91,300--$91,300
Other Salaries and Wages$64,896--$64,896
Occupancy$40,180--$40,180
Fees for Services Other$33,518--$33,518
Office Expenses-$14,383-$14,383
Payroll Taxes$13,639--$13,639
All Other Expenses$5,681--$5,681
Other Expenses$4,713--$4,713
Fees for Services Legal-$3,725-$3,725
Advertising-$3,448-$3,448
Insurance-$3,295-$3,295
Travel$1,596--$1,596
Interest--$1,531$1,531
Total Functional Expenses$280,406$24,851$1,531$306,788
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
Loans from Officers, Directors, Trustees, and Key Employees$3,476$4,035▲ $559
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI Line 2

“Shelley Esparza(VP, Director) and Keith Esparza”

Part VI Line 2

“(Executive Director) are related by family.”

Part VI Line 11B

“A copy of this 990 was emailed to all Directors before filing with the IRS.”

Part VI Line 12C

“Conflict of interest policy is reviewed at the annual board meeting.”

Part VI Line 15A or B

“Officer compensation was based on market rates for work done.”

Part VI Line 15A or B

“Officers compensated did not vote on compensation.”

Part VI Line 19

“Governing documents, confilct of interest policy, financial statements are”

Part VI Line 19

“available to the public upon request by email or mail.”

Filing and Contact Details

Filer

Filer Name
Valley Stars Basketball Academy
EIN
81-4337724
In Care Of
% Keith Esparza
Phone
8186946182
Address
PO BOX 16913, Encino, CA 91416

Signing Officer

Name
Keith Esparza
Title
Executive Director
Phone
8186946183
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Esparza
Formed
2016
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
20

Preparer

Firm
Patel & Almeida Pc
Address
20700 Ventura Blvd Suite 235, Woodland Hills, CA 91364
Preparer
Arlo Kurian
Phone
8183801900
Supplemental Narrative

Additional Explanations

Part IX Line 11G

“Referees Total expenses - $33518.00 Program service expenses - $33518.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”

Part XI Line 9

“Unknown adjustment: $4036”

Raw XML Appendix381 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.

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt04035
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KEITH ESPARZA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt04035
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Shelley Esparza(VP, Director) and Keith Esparza
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1(Executive Director) are related by family.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of this 990 was emailed to all Directors before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conflict of interest policy is reviewed at the annual board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Officer compensation was based on market rates for work done.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Officers compensated did not vote on compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents, confilct of interest policy, financial statements are
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7available to the public upon request by email or mail.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Referees Total expenses - $33518.00 Program service expenses - $33518.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Unknown adjustment: $4036
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 15a or b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 15a or b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part XI Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016560
IRS990/TotalAssetsEOYAmt07084
IRS990/TotalAssetsGrp/BOYAmt016560
IRS990/TotalAssetsGrp/EOYAmt07084
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01531
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024851
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0280406
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048054
IRS990/TotalLiabilitiesEOYAmt053498
IRS990/TotalLiabilitiesGrp/BOYAmt048054
IRS990/TotalLiabilitiesGrp/EOYAmt053498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-31494
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-46414
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0280406
IRS990/TotalProgramServiceRevenueAmt0287832
IRS990/TotalReportableCompFromOrgAmt091300
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287832
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287832
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07084
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01596
IRS990/TravelGrp/TotalAmt01596
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt042656
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt012354
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 16913
IRS990/USAddress/CityNm0ENCINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091416
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH ESPARZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08186946183
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY STARS BASKETBALL ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0814337724
ReturnHeader/Filer/InCareOfNm0% Keith Esparza
ReturnHeader/Filer/PhoneNum08186946182
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 16913
ReturnHeader/Filer/USAddress/CityNm0Encino
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091416
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562459234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATEL & ALMEIDA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020700 Ventura Blvd Suite 235
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Woodland Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091364
ReturnHeader/PreparerPersonGrp/PhoneNum08183801900
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARLO KURIAN
ReturnHeader/ReturnTs02025-11-17T16:40:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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