Civic Intelligence

Amateur Athletic Union of the United States Inc

990 • Fiscal year 2023 • EIN 84-2968076

Sep 01, 2022 to Aug 31, 2023 • Filed on Jul 12, 2024

1880 Century Park East 1600Los Angeles, CA 90067

(310) 553-1707

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

33rd percentile

-3.7%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-68%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

16%

Faster revenue growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$9,064

Down $18,963 (-68%) from 2022

Net Assets

Down

$9,064

Down $18,884 (-68%) from 2022

Liabilities

Down

$0

Down $79 (-100%) from 2022

Revenue

Up

$505,635

Up $69,574 (+16%) from 2022

Expenses

Up

$524,519

Up $98,634 (+23%) from 2022

Net Income

Down

-$18,884

Down $29,060 (-286%) from 2022

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2020: $17,717Liabilities 2020: $0Net Assets 2020: $17,7172020Assets 2021: $17,772Liabilities 2021: $0Net Assets 2021: $17,7722021Assets 2022: $28,027Liabilities 2022: $79Net Assets 2022: $27,9482022Assets 2023: $9,064Liabilities 2023: $0Net Assets 2023: $9,0642023

Highlighted filing

2023

Assets$9,064
Liabilities$0
Net Assets$9,064

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2020: $190,000Expenses 2020: $172,283Net Income 2020: $17,7172020Revenue 2021: $361,659Expenses 2021: $361,604Net Income 2021: $552021Revenue 2022: $436,061Expenses 2022: $425,885Net Income 2022: $10,1762022Revenue 2023: $505,635Expenses 2023: $524,519Net Income 2023: -$18,8842023

Highlighted filing

2023

Revenue$505,635
Expenses$524,519
Net Income-$18,884
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 12, 2024
Return Version
2022v5.0
Gross Receipts
$505,635
Mission and Program Overview

Mission

The purpose of the organization is to offer amateur sports programs through a volunteer base for all people; to promote good sportsmanship and good citizenship; to conduct programs that provide for, enhance and strengthen participation and competition for amateur athletes; to work with the other sports organizations to benefit amateur athletes.

BLACK OPS FOUNDATION IS AN AFFILIATED ORGANIZATION WITH THE AMATEUR ATHLETIC UNION OF THE U.S. INC.BLACK OPS IS INCLUDED AS A SUBORDINATE OF THE NATIONAL AAU'S GROUP 501(c)3 TAX

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$20,400$0▼ $20,400
Cash and Non-Interest-Bearing Accounts$7,627$9,064▲ $1,437
Savings and Temporary Cash Investments$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$28,027$9,064▼ $18,963
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$79$0▼ $79
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$79$0▼ $79
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,948$9,064▼ $18,884
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$27,948$9,064▼ $18,884
Total Liabilities and Net Assets / Fund Balance$28,027$9,064▼ $18,963
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carmelo AnthonyDirector
Tracy GageDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$505,635
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$505,635
Change in Net Assets
$-18,884
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$524,519
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
All Other Expenses$453,644--$453,644
Advertising$31,678--$31,678
Other Expenses$9,093$15,141-$9,093
Travel$3,559--$3,559
Office Expenses$3,170$39-$3,209
Fees for Services Legal-$1,356-$1,356
Total Functional Expenses$507,858$16,661$0$524,519
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
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
Yes
Annual disclosure for covered persons
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

A copy of form 990 was e-mailed to each member of the governing body for review and approval.

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

Directors self-disclose and sign an annual statementm, business managers and accountanct reviewd overall transactions for the year.

FORM 990, PART VI, SECTION B, LINE 15B

None of the directors and officers were compensated and therefore a review and approval by independent persons, comparability data and contemporaneous substantiation were not necessary.

Form 990, Part VI, Section A, Line 2

Carmelo anthony is a member of the board of directors and the president of appicant. Mr. Anthony is a professional basketball player and philanthropist.

Filing and Contact Details

Filer

Filer Name
Black Ops
EIN
84-2968076
In Care Of
% GELFANDRENNERT & FELDMANLL
Phone
3105531707
Address
1880 CENTURY PARK EAST 1600, LOS ANGELES, CA 90067

Signing Officer

Name
Carmelo Atnhony
Title
President
Phone
3105531707
Signed
2024-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmelo Atnhony
Formed
2019
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Gelfand Rennert & Feldman LLC
Address
1880 CENTURY PARK EAST SUITE 1600, LOS ANGELES, CA 90067
Preparer
Phu Q Sy
Phone
3105531707
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Black ops is an aau youth basketball organization founded by professional basketball player carmelo anthony. The mission is to organize and manage competitive youth basketball teams that offer its participants the opportunity to become well rounded athletes by learning fundamental basketball stills, sportsmanship, teamwork, discipline, character development and respect.

Form 990 Part IX Line 24 - Other Expenses

Description:rent - gym total expenses:46385 program services:46385

Form 990 Part IX Line 24 - Other Expenses

Description:rent - hotel total expenses:128603 program services:128603

Form 990 Part IX Line 24 - Other Expenses

Description:local trasnportation total expenses:37222 program services:37222

Form 990 Part IX Line 24 - Other Expenses

Description:security total expenses:1344 program services:1344

Form 990 Part IX Line 24 - Other Expenses

Description:fees - consulting total expenses:33000 program services:33000

Form 990 Part IX Line 24 - Other Expenses

Description:fees - tournaments total expenses:3780 program services:3780

Form 990 Part IX Line 24 - Other Expenses

Description:air fares total expenses:186901 program services:186901

Form 990 Part IX Line 24 - Other Expenses

Description:location expense total expenses:16409 program services:16409

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0361659
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0190000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01493355
IRS990ScheduleA/TotalSupportAmt01493355
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS E-MAILED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS SELF-DISCLOSE AND SIGN AN ANNUAL STATEMENTM, BUSINESS MANAGERS AND ACCOUNTANCT REVIEWD OVERALL TRANSACTIONS FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NONE OF THE DIRECTORS AND OFFICERS WERE COMPENSATED AND THEREFORE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION WERE NOT NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CARMELO ANTHONY IS A MEMBER OF THE BOARD OF DIRECTORS AND THE PRESIDENT OF APPICANT. MR. ANTHONY IS A PROFESSIONAL BASKETBALL PLAYER AND PHILANTHROPIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BLACK OPS IS AN AAU YOUTH BASKETBALL ORGANIZATION FOUNDED BY PROFESSIONAL BASKETBALL PLAYER CARMELO ANTHONY. THE MISSION IS TO ORGANIZE AND MANAGE COMPETITIVE YOUTH BASKETBALL TEAMS THAT OFFER ITS PARTICIPANTS THE OPPORTUNITY TO BECOME WELL ROUNDED ATHLETES BY LEARNING FUNDAMENTAL BASKETBALL STILLS, SPORTSMANSHIP, TEAMWORK, DISCIPLINE, CHARACTER DEVELOPMENT AND RESPECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:RENT - GYM TOTAL EXPENSES:46385 PROGRAM SERVICES:46385
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:RENT - HOTEL TOTAL EXPENSES:128603 PROGRAM SERVICES:128603
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:LOCAL TRASNPORTATION TOTAL EXPENSES:37222 PROGRAM SERVICES:37222
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION:SECURITY TOTAL EXPENSES:1344 PROGRAM SERVICES:1344
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DESCRIPTION:FEES - CONSULTING TOTAL EXPENSES:33000 PROGRAM SERVICES:33000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DESCRIPTION:FEES - TOURNAMENTS TOTAL EXPENSES:3780 PROGRAM SERVICES:3780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DESCRIPTION:AIR FARES TOTAL EXPENSES:186901 PROGRAM SERVICES:186901
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12DESCRIPTION:LOCATION EXPENSE TOTAL EXPENSES:16409 PROGRAM SERVICES:16409
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 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12FORM 990 PART IX LINE 24 - OTHER EXPENSES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0999999999
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501(c)(3))
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0los angeles
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt09064
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0505635
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0507858
IRS990/TotalFunctionalExpensesGrp/TotalAmt0524519
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt079
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt079
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027948
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09064
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0507858
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0505635
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028027
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09064
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IRS990/TravelGrp/ProgramServicesAmt03559
IRS990/TravelGrp/TotalAmt03559
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090067
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARMELO ATNHONY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03105531707
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLACK OPS
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0842968076
ReturnHeader/Filer/InCareOfNm0% GELFANDRENNERT & FELDMANLL
ReturnHeader/Filer/PhoneNum03105531707
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GELFAND RENNERT & FELDMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01880 CENTURY PARK EAST SUITE 1600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090067
ReturnHeader/PreparerPersonGrp/PhoneNum03105531707
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Phu Q Sy
ReturnHeader/ReturnTs02024-07-12T18:43:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CARMELO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ATNHONY
ReturnHeader/TaxPeriodBeginDt02022-09-01

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