Civic Intelligence

Iowa United Basketball

EIN 93-3389190 • 501(c)3 • Des Moines, IA

Profile

To promote youth basketball, including participating in amateur athletic union (aau) youth basketball programs; 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 strenghten participation and competition for amateur athletes; to work wtih other sports organizations to benefit amateur athletes.

4020 Gannett AveDes Moines, IA 50321-2951

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

100th percentile

964%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$107,865

Higher top officer pay than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $2,880,252 (-100%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$0

Down $2,880,252 (-100%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$78,038

Down $3,878,538 (-102%) from 2024

Expenses

Down

$674,383

Down $245,865 (-27%) from 2024

Net Income

Down

-$752,421

Down $3,632,673 (-126%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2024: $2,880,252Liabilities 2024: $0Net Assets 2024: $2,880,2522024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$2.0M$0-$2.0MRevenue 2024: $3,800,500Expenses 2024: $920,248Net Income 2024: $2,880,2522024Revenue 2025: -$78,038Expenses 2025: $674,383Net Income 2025: -$752,4212025

Highlighted filing

2025

Revenue-$78,038
Expenses$674,383
Net Income-$752,421
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
-$78,038
Expenses
$674,383
Net income
-$752,421
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.08$0.67$0.75
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$3.80$0.92$2.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$1,274,480
Mission and Program Overview

Mission

To promote youth basketball, including participating in amateur athletic union (aau) youth basketball programs; 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 strenghten participation and competition for amateur athletes; to work wtih other sports organizations to benefit amateur athletes.

Providing opportunities for youth to learn, grow and excel in a postive environment, emphasizing teamwork, intergrity and person accountability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,880,252$0▼ $2,880,252
Land, Buildings, and Equipment, Net$2,866,682$0▼ $2,866,682
Cash and Non-Interest-Bearing Accounts$13,570$0▼ $13,570
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-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,880,252$0▼ $2,880,252
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,880,252$0▼ $2,880,252
Total Liabilities and Net Assets / Fund Balance$2,880,252$0▼ $2,880,252
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleBaseTotal
Shane HennenDirector/vice Pres$107,865$107,865
Connor LuginbillDirector/vice Pres$45,000$45,000
Adam EmmeneckerDirector/vice Pres$40,000$40,000

Board Members and Trustees

NameTitle
Mark ScharnbergDirector/pres/sec/treas
Jana ScharnbergDirector/vice Pres
Kirk KookenDirector/vice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$559,000
Program Service Revenue
$0
Investment Income
$-637,038
Other Revenue
$0
All Other Contributions
$559,000
Change in Net Assets
$-752,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$674,383
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
Occupancy$394,186--$394,186
Depreciation Depletion$202,408--$202,408
Fees for Services Other$75,345--$75,345
Fees for Services Accounting-$2,284-$2,284
Information Technology-$150-$150
Other Expenses$10--$10
Total Functional Expenses$671,949$2,434$0$674,383
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-MARK SCHARNBERG IA UNITED BASKETBALL PRES.; SCHARNBERG HOLDING CO. OWNEREQUIP. SALEIOWA UNITED BASKETBALL SOLD EQUIPMENT TO SCHARNBERG HOLDING COMPANY ON 8/26/2025. MARK SCHARNBERG HAS EFFECTIVE OWNERSHIP OF 100% IN SCHARNBERG HOLDING COMPANY THROUGH FAMILY ATTRIBUTION. THE EQUIPMENT WAS SOLD AT FAIR MARKET VALUE AS DETERMINED BY DISINTERESTED OUTSIDE PARTIES. THE TRANSACTION WAS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO THE SALE.No$715,480
-MARK SCHARNBERG IA UNITED BASKETBALL PRES.; SCHARNBERG HOLDING CO. OWNERRentrent Was Paid to Scharnberg Holding Company for Use of Space for Basketball Programs.No$394,186

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Mark scharnberg and jana scharnberg have a family relationship.”

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

“A draft of the 990 is provided to the board for review prior to filing.”

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

“On an annual basis, each member of the board of directors is required to sign a statement that he or she has received a copy of the conflict of interest policy, has read and understood it, has agreed to comply with the policy, has disclosed all potential conflicts of interest, if any, and has agreed to maintain confidentiality with regard to the organization's activities. If a conflict exists, the director abstains from voting, which is documented in the minutes.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Iowa United Basketball
EIN
93-3389190
Phone
5153697902
Address
4020 GANNETT AVE, DES MOINES, IA 50321-2951

Signing Officer

Name
Mark Scharnberg
Title
President
Phone
5153697902
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Scharnberg
Formed
2023
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
6

Preparer

Firm
Rsm US Llp
Address
400 LOCUST STREET SUITE 640, DES MOINES, IA 50309-2354
Preparer
Kathy Fairchild
Phone
5155586600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“The organization's tax exempt status ended as of august 31, 2025. The programs of the entity continue to be operated as a for-profit entity.”

Form 990, Part IX, Line 11G

“Consulting-performance training: program service expenses 35,345. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,345. Trainers and coaches: program service expenses 40,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,000.”

FORM 990, PART XI, LINE 9:

“Termination of tax exempt status as of 8/31/25 -2,127,831.”

Raw XML Appendix368 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1394186
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EQUIP. SALEIOWA UNITED BASKETBALL SOLD EQUIPMENT TO SCHARNBERG HOLDING COMPANY ON 8/26/2025. MARK SCHARNBERG HAS EFFECTIVE OWNERSHIP OF 100% IN SCHARNBERG HOLDING COMPANY THROUGH FAMILY ATTRIBUTION. THE EQUIPMENT WAS SOLD AT FAIR MARKET VALUE AS DETERMINED BY DISINTERESTED OUTSIDE PARTIES. THE TRANSACTION WAS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO THE SALE.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENTRENT WAS PAID TO SCHARNBERG HOLDING COMPANY FOR USE OF SPACE FOR BASKETBALL PROGRAMS.
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0EQUIPMENT
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SCHARNBERG HOLDING COMPANY
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02025-08-26
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0832985842
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0715480
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0S CORPORATION
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0FAIR MARKET VALUE OF THE USED EQUIPMENT WAS DETERMINED BY DISINTERESTED OUTSIDE PARTIES THROUGH INQUIRIES MADE BY THE ORGANIZATION.
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt04020 GANNETT AVE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0DES MOINES
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0IA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd050321
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind01
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: MARK SCHARNBERG
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: MARK SCHARNBERG IS AN OFFICER OF IOWA UNITED BASKETBALL. DURING THE FISCAL YEAR, EQUIPMENT WAS SOLD TO SCHARNBERG HOLDING COMPANY. MARK SCHARNBERG HAS CONTROL OF SCHARNBERG HOLDING COMPANY THROUGH FAMILY ATTRIBUTION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TAX EXEMPT STATUS ENDED AS OF AUGUST 31, 2025. THE PROGRAMS OF THE ENTITY CONTINUE TO BE OPERATED AS A FOR-PROFIT ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MARK SCHARNBERG AND JANA SCHARNBERG HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ON AN ANNUAL BASIS, EACH MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO SIGN A STATEMENT THAT HE OR SHE HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD IT, HAS AGREED TO COMPLY WITH THE POLICY, HAS DISCLOSED ALL POTENTIAL CONFLICTS OF INTEREST, IF ANY, AND HAS AGREED TO MAINTAIN CONFIDENTIALITY WITH REGARD TO THE ORGANIZATION'S ACTIVITIES. IF A CONFLICT EXISTS, THE DIRECTOR ABSTAINS FROM VOTING, WHICH IS DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING-PERFORMANCE TRAINING: PROGRAM SERVICE EXPENSES 35,345. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,345. TRAINERS AND COACHES: PROGRAM SERVICE EXPENSES 40,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TERMINATION OF TAX EXEMPT STATUS AS OF 8/31/25 -2,127,831.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02880252
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt02880252
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0559000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0671949
IRS990/TotalFunctionalExpensesGrp/TotalAmt0674383
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02880252
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0671949
IRS990/TotalReportableCompFromOrgAmt0192865
IRS990/TotalRevenueGrp/ExclusionAmt0-637038
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-78038
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02880252
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04020 GANNETT AVE
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd0503212951
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK SCHARNBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05153697902
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA UNITED BASKETBALL
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0933389190
ReturnHeader/Filer/PhoneNum05153697902
ReturnHeader/Filer/USAddress/AddressLine1Txt04020 GANNETT AVE
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd0503212951
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420714325
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RSM US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 LOCUST STREET SUITE 640
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0503092354
ReturnHeader/PreparerPersonGrp/PhoneNum05155586600
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHY FAIRCHILD
ReturnHeader/ReturnTs02026-02-02T11:53:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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