Civic Intelligence

Rain Basketball

990 • Fiscal year 2023 • EIN 83-1516549

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization ProfileN/A
2989 S Zeno CTAurora, CO 80013

(714) 483-8252

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

3.80x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$34,167

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

3rd percentile

-37%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

44%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$10,036

Down $5,784 (-37%) from 2022

Net Assets

Down

-$28,096

Down $20,388 (-265%) from 2022

Liabilities

Up

$38,132

Up $14,604 (+62%) from 2022

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin36th percentile

Revenue

Up

$1,293,934

Up $396,243 (+44%) from 2022

Expenses

Up

$1,314,322

Up $432,655 (+49%) from 2022

Net Income

Down

-$20,388

Down $36,412 (-227%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2018: $16,748Liabilities 2018: $0Net Assets 2018: $16,7482018Assets 2019: $2,425Liabilities 2019: $0Net Assets 2019: $2,4252019Assets 2020: $7,484Liabilities 2020: $25,000Net Assets 2020: -$17,5162020Assets 2021: $6,975Liabilities 2021: $30,707Net Assets 2021: -$23,7322021Assets 2022: $15,820Liabilities 2022: $23,528Net Assets 2022: -$7,7082022Assets 2023: $10,036Liabilities 2023: $38,132Net Assets 2023: -$28,0962023Assets 2024: $11,135Liabilities 2024: $54,638Net Assets 2024: -$43,5032024

Highlighted filing

2023

Assets$10,036
Liabilities$38,132
Net Assets-$28,096
Open 2023 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2018: $123,468Expenses 2018: $106,720Net Income 2018: $16,7482018Revenue 2019: $279,175Expenses 2019: $293,498Net Income 2019: -$14,3232019Revenue 2020: $149,718Expenses 2020: $169,659Net Income 2020: -$19,9412020Revenue 2021: $336,733Expenses 2021: $342,949Net Income 2021: -$6,2162021Revenue 2022: $897,691Expenses 2022: $881,667Net Income 2022: $16,0242022Revenue 2023: $1,293,934Expenses 2023: $1,314,322Net Income 2023: -$20,3882023Revenue 2024: $1,420,167Expenses 2024: $1,435,574Net Income 2024: -$15,4072024

Highlighted filing

2023

Revenue$1,293,934
Expenses$1,314,322
Net Income-$20,388
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,293,934
Mission and Program Overview

Mission

To provide a positive and fun environment for young basketball players to develop and further advance their basketball skills.

Rain basketball connects players, parents, and coaches through it's unique youth basketball training curriculum. The training consists of in-depth advice from coaches that focus on creating a positive and fun environment for young basketball players. Flexibility in the program caters to beginners as well as advanced athletes by allowing instructors to focus on each athlete to promote growth and success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$7,588$7,588→ $0
Cash and Non-Interest-Bearing Accounts$8,232$2,448▼ $5,784
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$15,820$10,036▼ $5,784
Other Assets Total-$0-
Liabilities
Other Liabilities$23,528$38,132▲ $14,604
Total Liabilities$23,528$38,132▲ $14,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-7,708$-28,096▼ $20,388
Total Net Assets Fund Balance$-7,708$-28,096▼ $20,388
Total Liabilities and Net Assets / Fund Balance$15,820$10,036▼ $5,784
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chris GuildVice PresidentFT$34,167$34,167
Stephen BesedaPresident & CEOFT$32,500$32,500
Jason SimonDirectorFT$21,876$21,876

Board Members and Trustees

NameTitle
Tara BesedaDirector
Santiago RydelskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,293,934
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-20,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,100,151
Salaries, Compensation, and Employee Benefits$214,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,940--$109,940
Other Expenses$92,675--$92,675
Current Officers, Directors, Trustees, and Key Employees$88,543--$88,543
All Other Expenses$75,135--$75,135
Travel$57,670--$57,670
Office Expenses$30,203--$30,203
Advertising$27,578--$27,578
Payroll Taxes$15,688--$15,688
Interest$7,374--$7,374
Fees for Services Accounting$6,756--$6,756
Fees for Services Legal$4,000--$4,000
Insurance$3,542--$3,542
Fees for Services Management$2,294--$2,294
Total Functional Expenses$1,314,322$0$0$1,314,322
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$21,882
Sba Loan$16,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section B, Line 12C

“Upon periodic review by the board members.”

Form 990, Part VI, Section B, Line 15A

“The compensation amount is presented to the board members and compared to others who hold similar positions within and outside of the organization.”

Form 990, Part VI, Section B, Line 15B

“The compensation amount is compared to others holding similar positions within and outside of the organization.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Rain Basketball
EIN
83-1516549
Phone
7144838252
Address
2989 S ZENO CT, AURORA, CO 80013

Signing Officer

Name
Stephen Beseda
Title
President
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Beseda
Formed
2018
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Baroldi Gundersen Llp
Address
27442 PORTOLA PKWY STE 155, FOOTHILL RANCH, CA 92610
Preparer
Vincent C Baroldi
Phone
9494729432
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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0336733
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0111546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0279175
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02919079
IRS990ScheduleA/TotalSupportAmt02919079
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021882
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SBA LOAN
IRS990ScheduleD/TotalLiabilityAmt038132
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON PERIODIC REVIEW BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION AMOUNT IS PRESENTED TO THE BOARD MEMBERS AND COMPARED TO OTHERS WHO HOLD SIMILAR POSITIONS WITHIN AND OUTSIDE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION AMOUNT IS COMPARED TO OTHERS HOLDING SIMILAR POSITIONS WITHIN AND OUTSIDE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01314322
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IRS990/TotalLiabilitiesGrp/EOYAmt038132
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IRS990/TotalProgramServiceRevenueAmt01293934
IRS990/TotalReportableCompFromOrgAmt088543
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01293934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01293934
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010036
IRS990/TravelGrp/ProgramServicesAmt057670
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/CityNm0AURORA
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IRS990/USAddress/ZIPCd080013
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IRS990/VotingMembersIndependentCnt00
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN BESEDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RAIN BASKETBALL
ReturnHeader/Filer/BusinessNameControlTxt0RAIN
ReturnHeader/Filer/EIN0831516549
ReturnHeader/Filer/PhoneNum07144838252
ReturnHeader/Filer/USAddress/AddressLine1Txt02989 S ZENO CT
ReturnHeader/Filer/USAddress/CityNm0AURORA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0824308881
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAROLDI GUNDERSEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt027442 PORTOLA PKWY STE 155
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOOTHILL RANCH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092610
ReturnHeader/PreparerPersonGrp/PhoneNum09494729432
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VINCENT C BAROLDI
ReturnHeader/ReturnTs02024-11-15T14:51:40-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$10,036
Liabilities
$38,132
Net assets
-$28,096
Revenue
$1,293,934
Expenses
$1,314,322
Net income
-$20,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.05$0.04$1.42$1.44$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.04$0.03$1.29$1.31$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.01$0.90$0.88$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$0.34$0.34$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$0.15$0.17$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.28$0.29$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.12$0.11$0.02