YBL BASKETBALL INC (EIN 454755387) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

SHIH YAO CHANG

Phone

3479741001

Tax Period

2024-03-01 to 2025-02-28

YBL BASKETBALL INC, founded in 2012, is a small nonprofit in the Recreation & Sports sector that reported $494K in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $556K exceeded revenue, resulting in a 13% operating deficit.

Mission

Promote health and fitness for youth in the local community by providing a safe and structure environment for youth to learn the fundamentals of basketball and importance of health, fitness, and teamwork.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $518,686

Program Service Revenue $0

Investment Income $-24,676

Other Revenue $0

TOTAL REVENUE $494,010

Expense Breakdown

Grants Paid $0

Salaries & Benefits $410,942

Fundraising Expenses $0

Program Expenses $397,154

Other Expenses $145,089

TOTAL EXPENSES $556,031

Year-over-Year Comparison

	2024	2023	Change
Revenue	$494,010	$561,132	-0.1%
Expenses	$556,031	$389,164	+0.4%
Net Income	$-62,021	$171,968	-1.4%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$115,000

Total Directors

$115,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHIH YAO CHANG	President	40.00	Officer Director	$115,000	$0	$115,000
Shihseng Chang	Treasurer	1.00	Officer Director	$0	$0	$0
Benny Moi	Secretary	1.00	Officer 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	$494,010	$556,031	$379,831	$-62,021
2024	$561,132	$389,164	$352,360	$171,968
2023	$400,937	$304,835	$181,197	$96,102
2022	$207,948	$146,350	$93,021	$61,598
2020	$353,520	$294,078	$119,237	$59,442
2019	$317,109	$380,158	$60,863	$-63,049
2018	$274,730	$231,441	$102,092	$43,289

YBL BASKETBALL INC