Civic Intelligence

Contra Costa Basketball Officials Association Inc

EIN 06-1819749 • 501(c)7 • Martinez, CA

Profile

High school basketball officiating 5 leagues and 49 schools.

PO Box 1761Martinez, CA 94553

www.cboa.net

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

34th percentile

-3.1%

Higher net margin than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

33rd percentile

-6.6%

Faster asset growth than 33% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-6.1%

Faster revenue growth than 36% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$6,371

Down $450 (-6.6%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$6,371

Down $450 (-6.6%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin34th percentile

Revenue

Down

$14,571

Down $939 (-6.1%) from 2024

Expenses

Up

$15,021

Up $2,516 (+20%) from 2024

Net Income

Down

-$450

Down $3,455 (-115%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$15K$10K$5.0K$0Assets 2012: $12,208Liabilities 2012: $0Net Assets 2012: $12,2082012Assets 2013: $11,916Liabilities 2013: $0Net Assets 2013: $11,9162013Assets 2014: $7,298Liabilities 2014: $0Net Assets 2014: $7,2982014Assets 2015: $6,621Liabilities 2015: $0Net Assets 2015: $6,6212015Assets 2016: $6,761Liabilities 2016: $0Net Assets 2016: $6,7612016Assets 2017: $7,554Liabilities 2017: $0Net Assets 2017: $7,5542017Assets 2018: $6,994Liabilities 2018: $0Net Assets 2018: $6,9942018Assets 2019: $6,850Liabilities 2019: $0Net Assets 2019: $6,8502019Assets 2020: $9,219Liabilities 2020: $0Net Assets 2020: $9,2192020Assets 2021: $8,100Liabilities 2021: $0Net Assets 2021: $8,1002021Assets 2022: $5,259Liabilities 2022: $0Net Assets 2022: $5,2592022Assets 2023: $3,816Net Assets 2023: $3,8162023Assets 2024: $6,821Net Assets 2024: $6,8212024Assets 2025: $6,371Net Assets 2025: $6,3712025

Highlighted filing

2025

Assets$6,371
Liabilities-
Net Assets$6,371
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$30K$20K$10K$0-$10KExpenses 2012: $11,7072012Expenses 2013: $15,9452013Revenue 2014: $17,511Expenses 2014: $22,129Net Income 2014: -$4,6182014Revenue 2015: $16,234Expenses 2015: $16,911Net Income 2015: -$6772015Revenue 2016: $16,333Expenses 2016: $16,193Net Income 2016: $1402016Revenue 2017: $16,785Expenses 2017: $15,992Net Income 2017: $7932017Revenue 2018: $16,515Expenses 2018: $17,075Net Income 2018: -$5602018Revenue 2019: $16,194Expenses 2019: $16,338Net Income 2019: -$1442019Revenue 2020: $16,039Expenses 2020: $13,670Net Income 2020: $2,3692020Revenue 2021: $5,936Expenses 2021: $7,055Net Income 2021: -$1,1192021Revenue 2022: $11,514Expenses 2022: $14,355Net Income 2022: -$2,8412022Revenue 2023: $13,821Expenses 2023: $15,264Net Income 2023: -$1,4432023Revenue 2024: $15,510Expenses 2024: $12,505Net Income 2024: $3,0052024Revenue 2025: $14,571Expenses 2025: $15,021Net Income 2025: -$4502025

Highlighted filing

2025

Revenue$14,571
Expenses$15,021
Net Income-$450
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,371
Liabilities
-
Net assets
$6,371
Revenue
$14,571
Expenses
$15,021
Net income
-$450
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.37$6.37$14.6$15.0$0.45
2024Detailed filing. Detailed filing data is available for this year.$6.82$6.82$15.5$12.5$3.01
2023Detailed filing. Detailed filing data is available for this year.$3.82$3.82$13.8$15.3$1.44
2022Detailed filing. Detailed filing data is available for this year.$5.26$0.00$5.26$11.5$14.4$2.84
2021Detailed filing. Detailed filing data is available for this year.$8.10$0.00$8.10$5.94$7.06$1.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.22$0.00$9.22$16.0$13.7$2.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.85$0.00$6.85$16.2$16.3$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$0.00$6.99$16.5$17.1$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$0.00$7.55$16.8$16.0$0.79
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.76$0.00$6.76$16.3$16.2$0.14
2015Detailed filing. Detailed filing data is available for this year.$6.62$0.00$6.62$16.2$16.9$0.68
2014Detailed filing. Detailed filing data is available for this year.$7.30$0.00$7.30$17.5$22.1$4.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$0.00$11.9$15.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$0.00$12.2$11.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$14,571
Mission and Program Overview

Mission

High school basketball officiating 5 leagues and 49 schools.

Program Services

DescriptionGrantsExpenses
MISSION IS TO OFFICIATE CONTRA COSTA HIGH SCHOOL BASKET BALL TO INCLUDE 5 LEAGUES AND 49 SCHOOLS.-$15,020
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE CAPPSSecretaryPT$0--
DAVE MURPHYPresidentPT$0--
JERRY PENSETreasurerPT$0--
TIM BRENDLINMember At LargePT$0--
JEFF GOULDINGVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Contra Costa Basketball Officials
EIN
06-1819749
Phone
9255954032
Address
PO BOX 1761, MARTINEZ, CA 94553

Signing Officer

Name
Jerry Pense
Title
Treasurer
Signed
2025-10-15
Discuss with paid preparer
Yes

Preparer

Firm
Krisch & Company
Address
3478 Buskirk Ave Ste 215, Pleasant Hill, CA 94523
Preparer
Arlene K Mose CPA
Phone
9259300902
Supplemental Narrative

Additional Explanations

Other Revenue.1

“OTHER FEES $200”

Other Expenses.1002

“Office Expenses $430”

Other Expenses.1012

“Insurance $9500”

Other Expenses.1

“MEALS $3038”

Other Expenses.2

“Training and conference $1155”

Other Expenses.3

“RENEWAL PO BOX $223”

Raw XML Appendix122 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JERRY PENSE
IRS990EZ/BooksInCareOfDetail/PhoneNum09255954032
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1761
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MARTINEZ
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094553
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06821
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06371
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014371
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-450
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0675
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06821
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06371
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt014571
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06821
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06371
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06821
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06371
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE CAPPS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVE MURPHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JERRY PENSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TIM BRENDLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JEFF GOULDING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER AT LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014346
IRS990EZ/OtherRevenueTotalAmt0200
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0HIGH SCHOOL BASKETBALL OFFICIATING 5 LEAGUES AND 49 SCHOOLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MISSION IS TO OFFICIATE CONTRA COSTA HIGH SCHOOL BASKET BALL TO INCLUDE 5 LEAGUES AND 49 SCHOOLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015020
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt015021
IRS990EZ/TotalProgramServiceExpensesAmt015020
IRS990EZ/TotalRevenueAmt014571
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.CBOA.NET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER FEES $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $430
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $9500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEALS $3038
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRAINING AND CONFERENCE $1155
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RENEWAL PO BOX $223
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY PENSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONTRA COSTA BASKETBALL OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CONT
ReturnHeader/Filer/EIN0061819749
ReturnHeader/Filer/PhoneNum09255954032
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1761
ReturnHeader/Filer/USAddress/CityNm0MARTINEZ
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094553
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0922244936
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Krisch & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03478 Buskirk Ave Ste 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pleasant Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094523
ReturnHeader/PreparerPersonGrp/PhoneNum09259300902
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARLENE K MOSE CPA
ReturnHeader/ReturnTs02025-10-15T15:30:10-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • <$500k nonprofits