Civic Intelligence

East Basketball Association Inc

EIN 83-3573528 • 501(c)3 • Duluth, MN

Profile

To promote development of skill and character through competition and fostering an atmosphere of cooperation teaching lifetime leadership strategies demonstrating sportsmanship and respect and creating community and relationships on and off the basketball court.

PO Box 3332Duluth, MN 55804

www.dulutheastbasketball.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 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

15th percentile

-49%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-78%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$33,621

Down $4,162 (-11%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$33,621

Down $4,162 (-11%) from 2024

Revenue

Down

$23,509

Down $82,778 (-78%) from 2024

Expenses

Down

$34,947

Down $64,658 (-65%) from 2024

Net Income

Down

-$11,438

Down $18,120 (-271%) from 2024

Trend Graphs

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2022: $25,685Liabilities 2022: $0Net Assets 2022: $25,6852022Assets 2023: $28,265Liabilities 2023: $0Net Assets 2023: $28,2652023Assets 2024: $37,783Liabilities 2024: $0Net Assets 2024: $37,7832024Assets 2025: $33,621Liabilities 2025: $0Net Assets 2025: $33,6212025

Highlighted filing

2025

Assets$33,621
Liabilities$0
Net Assets$33,621

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2022: $92,959Expenses 2022: $91,987Net Income 2022: $9722022Revenue 2023: $104,680Expenses 2023: $102,100Net Income 2023: $2,5802023Revenue 2024: $106,287Expenses 2024: $99,605Net Income 2024: $6,6822024Revenue 2025: $23,509Expenses 2025: $34,947Net Income 2025: -$11,4382025

Highlighted filing

2025

Revenue$23,509
Expenses$34,947
Net Income-$11,438

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Sep 16, 2025
Return Version
2024v5.1
Gross Receipts
$23,509
Mission and Program Overview

Mission

EastBasketballAssociationIncEBAisavolunteerorganizationthatprovidesapositive,affordable,funenvironmentforboystodevelopbasketballskillsandpromoteteamwork.Coachesandothervolunteersemphasizeprincipalsofsportsmanship,honesty,respectandcommunity.EBAservesboysage9-18whoplantoattendDuluthEastHighSchoolinDuluthMN.

To promote development of skill and character through competition and fostering an atmosphere of cooperation teaching lifetime leadership strategies demonstrating sportsmanship and respect and creating community and relationships on and off the basketball court.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$45,059$33,621▼ $11,438
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$45,059$33,621▼ $11,438
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$45,059$33,621▼ $11,438
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$45,059$33,621▼ $11,438
Total Liabilities and Net Assets / Fund Balance$45,059$33,621▼ $11,438
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph SchingenPresident
Annita WinkelsAt Large
Zachary DuketSecretary
Jay SykesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$23,094
Investment Income
$0
Other Revenue
$415
All Other Contributions
$0
Change in Net Assets
$-11,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$3,294$0$0$3,294
Office Expenses$331$0$0$331
Occupancy$329$0$0$329
Total Functional Expenses$34,947$0$0$34,947
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$415
Fundraising Direct Expenses$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

Organization typically files a 990-EZ but is filing a 990 for the change in accounting period. Drafts of the 990 have been provided to all voting members and walkthrough of the ties outs to the financial statements have been provided. Filing was prepared by a CPA.

Part VI, Line 19

Organization typically files a 990-EZ and is only filing the 990 due to a change in accounting period. These documents are available upon request from the public.

Filing and Contact Details

Filer

Filer Name
East Basketball Association Inc
EIN
83-3573528
Phone
2184287625
Address
PO Box 3332, DULUTH, MN 55804

Signing Officer

Name
Jay Sykes
Title
Treasurer
Signed
2025-09-16

Organization Details

Formed
2019
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
140
Supplemental Narrative

Additional Explanations

Header Item A

| Explanation:| Item A on page 1 of Form 990 should read: "For the 2025 calendar year or tax year beginning 05 01 2025 and ending 07 31 2025." The Tax 990 software has a limitation with the 2024 form that does not allow the user to select a 2025 short period as an input and the 2025 return is not available yet. Additionally Form 990 is required to be filed electronically and therefore was submitted with the incorrect beginning date due to the software limitations noted. The taxpayer qualifies for the 990-EZ for its regular annual returns but is filing a short period return using Form 990 as required in order to change the accounting period to end on July 31. This change in accounting period meets the requirements of Revenue procedure 85-58 and was approved by its Board of Directors. The new accounting period will now end annually on July 31 and the taxpayer expects to meet the requirements to file the 990-EZ for subsequent annual filings.

Header Item B

| Explanation:| CHANGE IN ACCOUNTING PERIOD - This form is being filed as a short period return May 1 2025 to July 31 2025 to change the accounting period for East Basketball Association Inc.

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IRS990/OccupancyGrp/ProgramServicesAmt0329
IRS990/OccupancyGrp/TotalAmt0329
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0331
IRS990/OfficeExpensesGrp/TotalAmt0331
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Coaches, officials and trainers
IRS990/OtherExpensesGrp/Desc1program operating costs
IRS990/OtherExpensesGrp/Desc2Leagues, camps and associated travel
IRS990/OtherExpensesGrp/Desc3Uniforms & gear
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt016577
IRS990/OtherExpensesGrp/ProgramServicesAmt11393
IRS990/OtherExpensesGrp/ProgramServicesAmt213023
IRS990/OtherExpensesGrp/ProgramServicesAmt33294
IRS990/OtherExpensesGrp/TotalAmt016577
IRS990/OtherExpensesGrp/TotalAmt11393
IRS990/OtherExpensesGrp/TotalAmt213023
IRS990/OtherExpensesGrp/TotalAmt33294
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Joseph Schingen
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/Desc0Registrations camps and tournaments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023094
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023094
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Summer Jam summer high school basketball tournament
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05063
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06203
IRS990/ProgSrvcAccomActy3Grp/Desc0Youth spring summer tournaments and camps

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