ROCHESTER COMMUNITY YOUTH BASKETBA… - Form 990 Financial Data

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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

1983

Legal Domicile

Principal Officer

DON BORCHERDING

Phone

5072804701

Tax Period

2024-06-01 to 2025-05-31

ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC, founded in 1983, is a small nonprofit that reported $272K in total revenue in fiscal year 2024. Expenses of $252K left a modest 8% surplus.

Mission

ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION (RCYBA) IS A VOLUNTEER BASED NON-PROFIT SPORTS ASSOCIATION ESTABLISHED TO PROVIDE A FUN, FAIR AND SAFE BASKETBALL ENVIRONMENT. RCYBA'S FOCUS IS TO ADVANCE YOUTH BASKETBALL IN THE CITY OF ROCHESTER THROUGH THE TEACHING OF BASKETBALL FUNDAMENTALS AND SKILLS DEVELOPMENT. PARTICIPATION IN RCYBA PROGRAMS WILL ALSO FOSTER RESPECT FOR OTHERS, BUILD SELF-CONFIDENCE, DEVELOP LEADERSHIP, AND PROMOTE TEAMWORK IN ROCHESTER STUDENT ATHLETES.

Program Service Accomplishments

Program 1

Expenses: $226,643 Revenue: $228,068

WE PROVIDE AN OPPORTUNITY FOR BOYS AND GIRLS FROM KINDERGARTEN THROUGH THE 8TH GRADE TO LEARN THE FUNDAMENTALS OF THE GAME OF BASKETBALL INCLUDING TEAMWORK, DISCIPLINE, SPORTSMANSHIP AND COMPETITION. WE HAVE A DEVELOPMENT CAMP ON 6 SUNDAY AFTERNOONS FOR KINDERGARTEN THROUGH 2ND GRADE WHICH IS TAUGHT BY THE LOCAL HIGH SCHOOL PLAYERS. WE HAVE AN IN-HOUSE LEAGUE OF TEAMS FROM 8 TO 10 PLAYERS FOR 3RD THROUGH 6TH GRADE WHO PRACTICE ONCE A WEEK AND PLAY 2 GAMES ON SATURDAYS IN NOVEMBER AND DECEMBER. WE ALSO HAVE TRAVELING TEAMS FOR 4TH THROUGH 8TH GRADE WHO PRACTICE TWICE A WEEK AND PLAY IN 10 TOURNAMENTS ENDING WITH THE MYAS STATE TOURNAMENT THE FIRST WEEKEND IN MARCH. LAST YEAR WE HAD 663 PLAYERS AND PROVIDED PARTIAL SCHOLARSHIPS FOR 68 PLAYERS WHO COULD NOT AFFORD THE ENTIRE COST OF THE PROGRAM. A PORTION OF OUR FEES AND SCHOLARSHIPS ARE FUNDED BY OUR ANNUAL RCYBA TOURNAMENT. OUR PROGRAM IS RUN BY A VOLUNTEER BOARD REPRESENTING ALL 3 ROCHESTER PUBLIC SCHOOLS.

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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 $33,529

Program Service Revenue $228,068

Investment Income $10,653

Other Revenue $0

TOTAL REVENUE $272,250

Expense Breakdown

Grants Paid $14,365

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $226,643

Other Expenses $237,278

TOTAL EXPENSES $251,643

Year-over-Year Comparison

	2024	2023	Change
Revenue	$272,250	$264,185	+0.0%
Expenses	$251,643	$241,811	+0.0%
Net Income	$20,607	$22,374	-0.1%

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

240

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
GENEVA DETERS	DIRECTOR	1.00	Director	$0	$0	$0
KARI SWANCUTT	DIRECTOR	1.00	Director	$0	$0	$0
BILL NYSTROM	DIRECTOR	1.00	Director	$0	$0	$0
JOHN MILLS	DIRECTOR	1.00	Director	$0	$0	$0
HANS SWIGGUM	DIRECTOR	1.00	Director	$0	$0	$0
JARED MCGILL	DIRECTOR	1.00	Director	$0	$0	$0
BRYON ZEONE	DIRECTOR	1.00	Director	$0	$0	$0
GREGORY BONE	PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL GYARMATY	SECRETARY	1.00	Officer Director	$0	$0	$0
DONALD BORCHERDING	TREASURER	1.00	Officer Director	$0	$0	$0
NATE MCLAUGHLIN	VICE PRESIDENT OF OPERATIO	1.00	Officer Director	$0	$0	$0
DERICK BEHRENDS	DIRECTOR	1.00	Director	$0	$0	$0
JOEL GRANBERG	DIRECTOR	1.00	Director	$0	$0	$0
JON OSTERLUND	DIRECTOR	1.00	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	$272,250	$251,643	$306,395	$20,607
2024	$264,185	$241,811	$289,370	$22,374
2023	$255,038	$231,518	$268,269	$23,520
2022	$256,656	$221,063	$247,178	$35,593
2021	$167,011	$223,845	$224,525	$-56,834
2020	$281,036	$282,140	$279,938	$-1,104
2019	$263,803	$239,787	$311,062	$24,016
2018	$252,123	$231,597	$256,826	$20,526

ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC