Civic Intelligence

Amateur Athletic Union of the United States Inc.

EIN 82-3390651 • 501(c)3 • Sparks, NV

Pub. 78 Eligible

Profile

Teaching boys and girls how to play fundamental, tough, and aggressive basketball. Our long term objective is to develop players who are capable of excelling at the high school level and possibly beyond.

1199 Sticklebract DrSparks, NV 89441

ssbacougars.leagueapps.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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

70th percentile

16%

Higher net margin than 70% 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

89th percentile

67%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

51st percentile

-1.7%

Faster revenue growth than 51% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$32,438

Up $13,024 (+67%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$32,438

Up $13,024 (+67%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin70th percentile

Revenue

Down

$83,719

Down $1,475 (-1.7%) from 2023

Expenses

Down

$70,695

Down $17,839 (-20%) from 2023

Net Income

Up

$13,024

Up $16,364 (+490%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$40K$30K$20K$10K$0Assets 2018: $7,926Liabilities 2018: $0Net Assets 2018: $7,9262018Assets 2019: $10,611Liabilities 2019: $0Net Assets 2019: $10,6112019Assets 2020: $11,243Liabilities 2020: $0Net Assets 2020: $11,2432020Assets 2021: $19,164Net Assets 2021: $19,1642021Assets 2022: $22,754Liabilities 2022: $0Net Assets 2022: $22,7542022Assets 2023: $19,414Liabilities 2023: $0Net Assets 2023: $19,4142023Assets 2024: $32,438Liabilities 2024: $0Net Assets 2024: $32,4382024

Highlighted filing

2024

Assets$32,438
Liabilities$0
Net Assets$32,438
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$150K$100K$50K$0-$50KRevenue 2018: $62,786Expenses 2018: $54,860Net Income 2018: $7,9262018Revenue 2019: $124,158Expenses 2019: $117,932Net Income 2019: $6,2262019Revenue 2020: $56,241Expenses 2020: $55,609Net Income 2020: $6322020Revenue 2021: $59,878Expenses 2021: $51,957Net Income 2021: $7,9212021Revenue 2022: $83,969Expenses 2022: $80,379Net Income 2022: $3,5902022Revenue 2023: $85,194Expenses 2023: $88,534Net Income 2023: -$3,3402023Revenue 2024: $83,719Expenses 2024: $70,695Net Income 2024: $13,0242024

Highlighted filing

2024

Revenue$83,719
Expenses$70,695
Net Income$13,024
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$32,438
Liabilities
$0
Net assets
$32,438
Revenue
$83,719
Expenses
$70,695
Net income
$13,024
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.84$0.71$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.85$0.89$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.84$0.80$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.60$0.52$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.56$0.56$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.24$1.18$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.63$0.55$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 31, 2025
Return Version
2024v5.2
Gross Receipts
$83,719
Mission and Program Overview

Mission

Teaching boys and girls how to play fundamental, tough, and aggressive basketball. Our long term objective is to develop players who are capable of excelling at the high school level and possibly beyond.

Teaching boys and girls the fundamentals

Program Services

DescriptionGrantsExpenses
To hold Competitive Tournaments for Players to Demonstrate Their Skills gained from camps. Expenses Cover the costs of officials and tournament fees.-$0
To provide conditioning camps to improve the basketball skills of players. Expenses include uniforms.-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kyle J CerfoglioDirector-$0--
Kyle B PenneyPresident-$0--
Amber CerfoglioTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Spanish Springs Cougars Basketball SSBA
EIN
82-3390651
In Care Of
% Kyle J Cerfoglio
Address
1199 Sticklebract Dr, Sparks, NV 89441

Signing Officer

Name
Kyle J Cerfoglio
Title
Director
Phone
7758429141
Signed
2025-08-31
Discuss with paid preparer
Yes

Preparer

Firm
TLC Financial
Address
1000 Bible Way Ste 37, Reno, NV 89502
Preparer
Karen J Shire-godfrey
Phone
7753488261
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountFundraising Expenses 8,974Misc./Gear/Software/Supplies,Websit 47,758Donation Expenses 3,135”

Description of other assets Part II line 24

“Category Beginning of Year End of YearPhysical Assets 3,608 893”

Raw XML Appendix149 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0Kyle B Penney
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0Travel Expenses for Idaho Select Basketball Tournaments.
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Kyle Certfoglio
IRS990EZ/BooksInCareOfDetail/PhoneNum07758429141
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01199 Sticklebract Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sparks
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd089441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015806
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031545
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt083719
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013024
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07687
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019414
IRS990EZ/Form990TotalAssetsGrp/EOYAmt032438
IRS990EZ/GrossReceiptsAmt083719
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019414
IRS990EZ/NetAssetsOrFundBalancesEOYAmt032438
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019414
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt032438
IRS990EZ/OccupancyRentUtltsAndMaintAmt03141
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kyle J Cerfoglio
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kyle B Penney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Amber Cerfoglio
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03608
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0893
IRS990EZ/OtherExpensesTotalAmt059867
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Teaching boys and girls the fundamentals
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To hold Competitive Tournaments for Players to Demonstrate Their Skills gained from camps. Expenses Cover the costs of officials and tournament fees.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1To provide conditioning camps to improve the basketball skills of players. Expenses include uniforms.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt070695
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt083719
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://SSBACOUGARS.LEAGUEAPPS.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt083719
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt083969
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt083969
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02625
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0254282
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt060239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt060239
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0314521
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt083719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt083969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt083969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt062864
IRS990ScheduleA/Total509Grp/TotalAmt0314521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt083719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt083969
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt083969
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt062864
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0314521
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountFundraising Expenses 8,974Misc./Gear/Software/Supplies,Websit 47,758Donation Expenses 3,135
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearPhysical Assets 3,608 893
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE J CERFOGLIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07758429141
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spanish Springs Cougars Basketball SSBA
ReturnHeader/Filer/BusinessNameControlTxt0SPAN
ReturnHeader/Filer/EIN0823390651
ReturnHeader/Filer/InCareOfNm0% Kyle J Cerfoglio
ReturnHeader/Filer/USAddress/AddressLine1Txt01199 Sticklebract Dr
ReturnHeader/Filer/USAddress/CityNm0Sparks
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089441
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831421743
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TLC Financial
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 Bible Way Ste 37
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Reno
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089502
ReturnHeader/PreparerPersonGrp/PhoneNum07753488261
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN J SHIRE-GODFREY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-31T15:06:47-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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