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Delano Basketball Association

EIN 83-1423748 · Delano, MN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood83 out of 100GovernanceFair62 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

DELANO BASKETBALL ASSOCIATION PROMOTES & FUNDS GIRLS & BOYS BASKETBALL INSTRUCTION, TRAINING & THE PHYSICAL & MENTAL DEVELOPMENT OF YOUTH, AGES 18 & UNDER, THROUGH THE FORMATION & FUNDING OF 27 BASKETBALL TEAMS WITH 293 PARTICIPANTS.

Income
$169,139
Spending
$152,076
Spent on programs
98%
Reserves
7.9 months of spending
Largest source of income
fees for its services, 62%
Employees
0
Volunteers
209

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 83 out of 100. Higher than 62% of charities in its peer group (recreation and sports, under $250k).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.9 months of spending.

  • Debt

    10 of 20

    It owes 31% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 10% of income.

  • Income trend

    15 of 15

    Income rose 19% on the year before.

  • Spending floor

    15 of 15

    98% of spending went to programs.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 62 out of 100. Higher than 57% of charities in its peer group (recreation and sports, under $250k).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $72,676 spent. YOUTH PROGRAMS - THE GIRLS & BOYS YOUTH PROGRAMS, GRADE 1ST - 8TH, PROMOTES, ORGANIZES & FUNDS THE FORMATION OF AGE BASED BASKETBALL TEAMS. THERE WERE 19 TEAMS GRADES 5-8 WITH 107 PLAYERS THAT PRACTICED IN FACILITIES IN DELANO, MN & PLAYED IN NUMBEROUS TOURNAMENTS IN THE SURROUNDING AREA. BASKETBALL CAMPS WERE HELD FOR STUDENTS IN GRADES 1-4 WITH 123 PARTICIPATES. THE ASSOCIATIONS YOUTH PROGRAM HOSTED 2 YOUTH BASKETBALL TOURNAMENTS IN DELANO, MN WHICH WERE OPEN TO ALL AREA TEAMS AS A FUNDRAISING ACTIVITY TO REDUCE THE FEES CHARGED TO THE PARTICIPANTS & PROVIDE SCHOLARSHIPS FOR THOSE WHO CAN NOT AFFORD THE FEES TO PARTICIPATE. PARENTS OF THE YOUTH PARTICIPANTS VOLUNTEER TO RUN THE TOURNAMENTS.
  2. $76,947 spent. HIGH SCHOOL PROGRAMS - THE HIGH SCHOOL PROGRAMS, GRADE 9-12, ASSISTED IN RAISING FUNDS FOR THE 8 DELANO HIGH SCHOOL GIRLS & BOYS TEAMS WITH 63 PLAYERS. THE FUNDS WERE USED FOR UNIFORMS, WARM UP SHIRTS, ADDITIONAL EQUIPMENT, SUPPLIES, PRESEASON & SUMMER TOURNAMENTS & TRAINING COSTS, COACHES SALARIES & OTHER RELATED PROGRAM COSTS NOT COVERED BY THE HIGH SCHOOL. THE FUNDS WERE RAISED BY HOSTING A YOUTH BASKETBALL TOURNAMENT AND 3 ON 3 BASKETBALL LEAGUE AT THE DELANO, MN FACILITIES. PARTICIPANTS & THEIR FAMILIES VOLUNTEER TO RUN THE TOURNAMENTS & PROGRAMS.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.