VALLEY STARS BASKETBALL ACADEMY (EIN 814337724) - 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

2016

Legal Domicile

Principal Officer

KEITH ESPARZA

Phone

8186946182

Tax Period

2023-01-01 to 2023-12-31

VALLEY STARS BASKETBALL ACADEMY, founded in 2016, is a small nonprofit in the Recreation & Sports sector that reported $206K in total revenue in fiscal year 2023. Revenue surged 70% from the prior year, signaling strong growth momentum. Expenses of $199K left a modest 3% surplus.

Mission

Youth basketball league

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $204,798

Investment Income $1

Other Revenue $890

TOTAL REVENUE $205,689

Expense Breakdown

Grants Paid $0

Salaries & Benefits $88,275

Fundraising Expenses $0

Program Expenses $188,264

Other Expenses $110,536

TOTAL EXPENSES $198,811

Year-over-Year Comparison

	2023	2022	Change
Revenue	$205,689	$120,674	+0.7%
Expenses	$198,811	$130,980	+0.5%
Net Income	$6,878	$-10,306	-1.7%

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

N/A

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

$62,925

Total Directors

$9,925

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CESAR CALDERON	PRESIDENTDIRECTOR	40.00	Officer Director	$0	$0	$0
SHELLEY ESPARZA	VICE PRESDIRECTOR	20.00	Officer Director	$9,925	$0	$9,925
HEATHER THOMPSON	SECRETARYDIRECTOR	20.00	Officer Director	$0	$0	$0
SASSAN HEYDARI	TREASURERDIRECTOR	20.00	Officer Director	$0	$0	$0
KEITH ESPARZA	Executive Director	40.00	Officer	$53,000	$0	$53,000

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
2024	No data	No data	No data	No data
2023	$205,689	$198,811	$16,560	$6,878
2022	$120,674	$130,980	$10,726	$-10,306
2021	$37,466	$51,448	$20,217	$-13,982
2020	$28,948	$52,446	$33,082	$-23,498

VALLEY STARS BASKETBALL ACADEMY