Civic Intelligence

Precision Basketball

EIN 87-2060064 • 501(c)3 • Los Angeles, CA

NTEE N62

Profile

To nbsp;provide nbsp;youth nbsp;with nbsp;the nbsp;opportunity nbsp;to nbsp;learn nbsp;a nbsp;sport nbsp;develop nbsp;motor nbsp;skills nbsp;socialize nbsp;become nbsp;educated nbsp;around nbsp;mental nbsp;health nbsp;health nbsp;and nbsp;physical nbsp;fitness

1320 North Ave 56Los Angeles, CA 90042

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$185,000

Down $12,961 (-6.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$185,000

Down $12,961 (-6.5%) from 2023

Operations

Revenue

Down

$252,017

Down $30,605 (-11%) from 2023

Expenses

Up

$264,978

Up $57,119 (+27%) from 2023

Net Income

Down

-$12,961

Down $87,724 (-117%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $197,961Liabilities 2023: $0Net Assets 2023: $197,9612023Assets 2024: $185,000Liabilities 2024: $0Net Assets 2024: $185,0002024

Highlighted filing

2024

Assets$185,000
Liabilities$0
Net Assets$185,000
Open 2024 Filing

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2022: $240,069Expenses 2022: $163,060Net Income 2022: $77,0092022Revenue 2023: $282,622Expenses 2023: $207,859Net Income 2023: $74,7632023Revenue 2024: $252,017Expenses 2024: $264,978Net Income 2024: -$12,9612024

Highlighted filing

2024

Revenue$252,017
Expenses$264,978
Net Income-$12,961
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$185,000
Liabilities
$0
Net assets
$185,000
Revenue
$252,017
Expenses
$264,978
Net income
-$12,961
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$2.52$2.65$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$2.83$2.08$0.75
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.40$1.63$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 2, 2025
Return Version
2024v5.1
Gross Receipts
$252,017
Mission and Program Overview

Mission

To nbsp;provide nbsp;youth nbsp;with nbsp;the nbsp;opportunity nbsp;to nbsp;learn nbsp;a nbsp;sport nbsp;develop nbsp;motor nbsp;skills nbsp;socialize nbsp;become nbsp;educated nbsp;around nbsp;mental nbsp;health nbsp;health nbsp;and nbsp;physical nbsp;fitness

Sports, behavior and mental health development and health education

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$178,823$185,000▲ $6,177
Rtn Earn Endowment Incm Other Fnds$197,961$185,000▼ $12,961
Cash and Non-Interest-Bearing Accounts$19,138--
Total Assets$197,961$185,000▼ $12,961
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$197,961$185,000▼ $12,961
Total Liabilities and Net Assets / Fund Balance$197,961$185,000▼ $12,961
Compensation and Service Providers

Board Members and Trustees

NameTitle
Danilo RiosChief Executive Officer
MANUEL RIOS JrChief Financial Officer
Manuel RiosSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$252,017
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-12,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,892
Salaries, Compensation, and Employee Benefits$30,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$234,892--$234,892
Current Officers, Directors, Trustees, and Key Employees$30,086--$30,086
Total Functional Expenses$264,978$0$0$264,978
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
Governance and Compliance

Governance Checklist

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

Officer directors etc family relationship Part VI line 2

“Manuel rios, secretary i sthe father of manuel rios jr, chief financial officer and danilorios, chief executive officer. Manuel rios jr and danilo rios are siblings”

Members or stockholder classes and rights Part VI line 6

“Danilo rios, chief executive officer 1320 north ave 56 los angeles, ca 90042manuel rios, secretary 1320 north ave 56 los angeles, ca 90042manuel rios jr, chief financial officer 1320 north ave 56 los angeles, ca 90042”

Form 990 governing body review Part VI line 11

“990 given personally to each member and or executive officer. They earch review the 990 a phone or in person meeting is set to discuss the 990, ask questions, and clarify concerns.the 990 is approved by a majority vote”

Other officer or key employee compensation Part VI line 15B

“Agreed by the majority and voted for approval”

Governing documents etc available to public Part VI line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Precision Basketball
EIN
87-2060064
In Care Of
% DANILO RIOS
Phone
3233769225
Address
1320 NORTH AVE 56, Los Angeles, CA 90042

Signing Officer

Name
Danilo Rios
Title
Executive Director
Phone
3233769225
Signed
2025-04-02
Discuss with paid preparer
Yes

Organization Details

Formed
2021
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Mvalle Tax Service
Address
5159 12 YORK BLVD, Los Angeles, CA 90042
Preparer
Monica Valle
Phone
3233849896
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

“No source of income related to this type”

Part III response or note to any other line in Part III

“Develop motor skills and socialize. Become educated around mental health. Promote health develop motor skills and socialize. Become educated around mental health, promote health and physical fitness”

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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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