Passes our checks

4city Community Sports Leagues

EIN 85-1312264 · Los Altos Hls, CA

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

What it says it does

Provide youth basketball activities for children aged 5-18 in local community

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

Fair: 65 out of 100. Higher than 28% of charities in its peer group (recreation and sports, $250k to $1m).

Reserves
20 of 35
Spendable reserves would cover 3.3 months of spending.
Debt
16 of 20
It owes 18% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 5% of income.
Income trend
10 of 15
Income fell 2% on the year before.
Spending floor
15 of 15
95% of spending went to programs and raising each dollar of donations cost 0 cents.

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

Weak: 38 out of 100. Higher than 13% of charities in its peer group (recreation and sports, $250k to $1m).

Independent board
5 of 25
0 of 4 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.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
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

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

Programs described in its return (4)

$239,882 spent. Ran Winter basketball leagues for 3rd-8th grade players (Divisional / Allstars)
$39,054 spent. Ran Fall, Winter and Spring Rookie Clinics for our youngest members (pre-K - 2nd grade)
$196,492 spent. Ran our Fall and Spring "Club" basketball program for 3rd - 8th graders
$111,600 spent. Ran a summer Blacktop (outdoor) basketball program. Ran out first set of summer camps. Started a small group basketball skills training program run by professional coaches

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

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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2021.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 21, 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.