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Rochester Community Youth Basketball Association Inc

EIN 90-0212170 · Rochester, MN

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$272,250
Spending
$251,643
Spent on programs
90%
Reserves
14.6 months of spending
Largest source of income
fees for its services, 84%
Employees
0
Volunteers
240

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

Financial health

Strong: 100 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 14.6 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 8% of income.

  • Income trend

    15 of 15

    Income rose 3% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

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

Governance

Fair: 59 out of 100.

  • Independent board

    25 of 25

    14 of 14 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 May 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 (1)
  1. $226,643 spent. 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.

Source: Form 990 for the year ending May 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 May 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 September 1979.

    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.