BRAINERD BASKETBALL ASSOCIATION (EIN 263198974) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

NICK OTTERSON

Phone

2188518368

Tax Period

2024-07-01 to 2025-06-30

BRAINERD BASKETBALL ASSOCIATION, founded in 2008, is a small nonprofit in the Recreation & Sports sector that reported $193K in total revenue in fiscal year 2024. Revenue surged 54% from the prior year, signaling strong growth momentum. The organization ran a surplus of $42K, a strong 22% operating margin.

Mission

TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $194,193

Investment Income $0

Other Revenue $-1,475

TOTAL REVENUE $192,718

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $147,440

Other Expenses $151,005

TOTAL EXPENSES $151,005

Year-over-Year Comparison

	2024	2023	Change
Revenue	$192,718	$125,308	+0.5%
Expenses	$151,005	$121,372	+0.2%
Net Income	$41,713	$3,936	+9.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICK OTTERSON	PRESIDENT	8.00	Officer Director	$0	$0	$0
MATT SCHMIDT	SECRETARY	4.00	Officer Director	$0	$0	$0
DARREN LARSON	TREASURER	2.00	Officer	$0	$0	$0
ELLEN THOMES	PROGRAM DIRE	20.00	Officer	$0	$0	$0
TROY NELSON	EX-OFFICIO M	2.00	Director	$0	$0	$0
CHARLIE SCHOECK	EX-OFFICIO M	2.00	Director	$0	$0	$0
ALEX KUNESH	DIRECTOR	2.00	Director	$0	$0	$0
GEORGE WASHINGTON	DIRECTOR	2.00	Director	$0	$0	$0
BRYAN FOSS	DIRECTOR	2.00	Director	$0	$0	$0
JESS ERICKSON	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT HUBERT	DIRECTOR	2.00	Director	$0	$0	$0
JUSTIN HEITKAMP	DIRECTOR	2.00	Director	$0	$0	$0
SETH SAZAMA	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$192,718	$151,005	$70,537	$41,713

BRAINERD BASKETBALL ASSOCIATION