Civic Intelligence

Eastern Massachusetts District Board Iabbo 27

EIN 04-3263555 • 501(c)6 • Boston, MA

Profile

Promote youth basketball by providing referees for youth contests. Educate member referees.

P O Box 52140Boston, MA 02205
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.02x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

52nd percentile

1.7%

Higher net margin than 52% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

78th percentile

$3,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

57th percentile

2.3%

Faster asset growth than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

-5.2%

Faster revenue growth than 42% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$48,797

Up $1,077 (+2.3%) from 2023

Liabilities

Flat

$1,000

Flat from 2023

Net Assets

Up

$47,797

Up $1,077 (+2.3%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin52nd percentile

Revenue

Down

$64,304

Down $3,545 (-5.2%) from 2023

Expenses

Down

$63,227

Down $23,698 (-27%) from 2023

Net Income

Up

$1,077

Up $20,153 (+106%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2021: $65,825Liabilities 2021: $1,000Net Assets 2021: $64,8252021Assets 2022: $66,796Liabilities 2022: $1,000Net Assets 2022: $65,7962022Assets 2023: $47,720Liabilities 2023: $1,000Net Assets 2023: $46,7202023Assets 2024: $48,797Liabilities 2024: $1,000Net Assets 2024: $47,7972024

Highlighted filing

2024

Assets$48,797
Liabilities$1,000
Net Assets$47,797
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2021: $42,285Expenses 2021: $35,191Net Income 2021: $7,0942021Revenue 2022: $66,500Expenses 2022: $65,529Net Income 2022: $9712022Revenue 2023: $67,849Expenses 2023: $86,925Net Income 2023: -$19,0762023Revenue 2024: $64,304Expenses 2024: $63,227Net Income 2024: $1,0772024

Highlighted filing

2024

Revenue$64,304
Expenses$63,227
Net Income$1,077
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,797
Liabilities
$1,000
Net assets
$47,797
Revenue
$64,304
Expenses
$63,227
Net income
$1,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$48.8$1.00$47.8$64.3$63.2$1.08
2023Detailed filing. Detailed filing data is available for this year.$47.7$1.00$46.7$67.8$86.9$19.1
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$66.8$1.00$65.8$66.5$65.5$0.97
2021Detailed filing. Detailed filing data is available for this year.$65.8$1.00$64.8$42.3$35.2$7.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Oct 22, 2024
Return Version
2023v5.0
Gross Receipts
$84,923
Mission and Program Overview

Mission

Promote youth basketball by providing referees for youth contests. Educate member referees.

Program Services

DescriptionGrantsExpenses
The Eastern Massachusetts District Board IAABO 27 promotes the common interest of High School & Youth Basketball Officials. The organization provides education, training, development and instruction. There are meetings held each year to conduct evaluations of officials, continuing education and rule changes.--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James GradySecretary TreasurerPT$3,000-$3,000
Chris DevlinAssistant TreasurerPT$1,500-$1,500
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$16,090$16,090$546$15,544
Total Events$16,090$16,090$20,618$-4,528
Political and Lobbying Activity
In-house lobbying only
Yes
Filing and Contact Details

Filer

Filer Name
Eastern Massachusetts District Board IABBO 27
EIN
04-3263555
Phone
6179229588
Address
P O Box 52140, Boston, MA 02205

Signing Officer

Name
Jim Grady
Title
Treasurer
Phone
6179229558
Signed
2024-10-22
Discuss with paid preparer
No

Preparer

Firm
Stephen Reale
Address
157 Leonard Street, Acushnet, MA 02743
Preparer
Stephen Reale
Phone
5087637581
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“Support provided to 1 donee- Officials vs. Cancer”

Form 990-EZ, Part I, Line 16

“Description;Amount^Convention;5681|Banquet;6690|Insurance;1904|Other Official Related Expenses;1672|Reinstatements;260|Web Expenses;995|Basketball Tourney Expenses;16387^Total;33589^”

Form 990-EZ, Part II, Line 26

“Comcast Loan”

Raw XML Appendix146 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt020070
IRS990EZ/BooksInCareOfDetail/PersonNm0Jim Grady
IRS990EZ/BooksInCareOfDetail/PhoneNum06179229558
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O Box 52140
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Boston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002205
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt047720
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt048797
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt01077
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0800
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt047720
IRS990EZ/Form990TotalAssetsGrp/EOYAmt048797
IRS990EZ/FundraisingGrossIncomeAmt017900
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt02000
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt084923
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt050933
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt046720
IRS990EZ/NetAssetsOrFundBalancesEOYAmt047797
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt046720
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt047797
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt13000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Chris Devlin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1James Grady
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Assistant Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt033589
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Promote youth basketball by providing referees for youth contests. Educate member referees.
IRS990EZ/PrintingPublicationsPostageAmt0268
IRS990EZ/ProgramServiceRevenueAmt016090
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Eastern Massachusetts District Board IAABO 27 promotes the common interest of High School & Youth Basketball Officials. The organization provides education, training, development and instruction. There are meetings held each year to conduct evaluations of officials, continuing education and rule changes.
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt06500
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt020619
IRS990EZ/SpecialEventsNetIncomeLossAmt0-2719
IRS990EZ/SubjectToProxyTaxInd01
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01000
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt063227
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt064304
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01200
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020618
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05308
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05308
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016090
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-4528
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04200
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04200
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0546
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0546
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt09364
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt09364
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Support provided to 1 donee- Officials vs. Cancer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Convention;5681|Banquet;6690|Insurance;1904|Other Official Related Expenses;1672|Reinstatements;260|Web Expenses;995|Basketball Tourney Expenses;16387^Total;33589^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Comcast Loan
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd00
ReturnHeader/BusinessOfficerGrp/PersonNm0Jim Grady
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06179229558
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Eastern Massachusetts District Board IABBO 27
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0043263555
ReturnHeader/Filer/PhoneNum06179229588
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 52140
ReturnHeader/Filer/USAddress/CityNm0Boston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002205
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stephen Reale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0157 Leonard Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Acushnet
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002743
ReturnHeader/PreparerPersonGrp/PhoneNum05087637581
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen Reale
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-16T11:25:41-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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