Civic Intelligence

Ncboa Inc.

990 • Fiscal year 2016 • EIN 27-0062300

Sep 01, 2015 to Aug 31, 2016 • Filed on Nov 11, 2016

PO Box 4Carlsbad, CA 92018

(760) 801-7711

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

39th percentile

-0.5%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

76th percentile

$2,500

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

43rd percentile

-1.2%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-16%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$47,551

Down $560 (-1.2%) from 2015

Net Assets

Down

$46,251

Down $1,860 (-3.9%) from 2015

Liabilities

Up

$1,300

Up $1,300 from 2015

Revenue

Down

$389,690

Down $74,151 (-16%) from 2015

Expenses

Down

$391,550

Down $51,203 (-12%) from 2015

Net Income

Down

-$1,860

Down $22,948 (-109%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60K$40K$20K$0Assets 2011: $22,216Liabilities 2011: $0Net Assets 2011: $22,2162011Assets 2012: $8,390Liabilities 2012: $0Net Assets 2012: $8,3902012Assets 2013: $43,886Liabilities 2013: $0Net Assets 2013: $43,8862013Assets 2014: $27,023Liabilities 2014: $0Net Assets 2014: $27,0232014Assets 2015: $48,111Liabilities 2015: $0Net Assets 2015: $48,1112015Assets 2016: $47,551Liabilities 2016: $1,300Net Assets 2016: $46,2512016Assets 2017: $23,998Liabilities 2017: $0Net Assets 2017: $23,9982017Assets 2018: $35,811Liabilities 2018: $0Net Assets 2018: $35,8112018Assets 2019: $30,291Liabilities 2019: $0Net Assets 2019: $30,2912019Assets 2020: $26,961Liabilities 2020: $0Net Assets 2020: $26,9612020Assets 2021: $29,032Net Assets 2021: $29,0322021Assets 2022: $16,972Liabilities 2022: $0Net Assets 2022: $16,9722022Assets 2023: $17,026Liabilities 2023: $0Net Assets 2023: $17,0262023Assets 2024: $22,604Liabilities 2024: $0Net Assets 2024: $22,6042024Assets 2025: $33,692Liabilities 2025: $0Net Assets 2025: $33,6922025

Highlighted filing

2016

Assets$47,551
Liabilities$1,300
Net Assets$46,251

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $332,5322011Expenses 2012: $407,4572012Expenses 2013: $425,8082013Revenue 2014: $510,966Expenses 2014: $527,829Net Income 2014: -$16,8632014Revenue 2015: $463,841Expenses 2015: $442,753Net Income 2015: $21,0882015Revenue 2016: $389,690Expenses 2016: $391,550Net Income 2016: -$1,8602016Revenue 2017: $408,959Expenses 2017: $431,212Net Income 2017: -$22,2532017Revenue 2018: $440,255Expenses 2018: $428,442Net Income 2018: $11,8132018Revenue 2019: $436,535Expenses 2019: $442,055Net Income 2019: -$5,5202019Revenue 2020: $355,317Expenses 2020: $358,647Net Income 2020: -$3,3302020Revenue 2021: $117,403Expenses 2021: $115,332Net Income 2021: $2,0712021Revenue 2022: $235,341Expenses 2022: $247,401Net Income 2022: -$12,0602022Revenue 2023: $294,382Expenses 2023: $294,328Net Income 2023: $542023Revenue 2024: $244,071Expenses 2024: $238,493Net Income 2024: $5,5782024Revenue 2025: $212,430Expenses 2025: $201,342Net Income 2025: $11,0882025

Highlighted filing

2016

Revenue$389,690
Expenses$391,550
Net Income-$1,860
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$389,690
Mission and Program Overview

Mission

The north county basketball officials' association, also known as the ncboa is dedicated to providing the best possible officiating for high school and recreational basketball for boys and girls in north san diego county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$48,111$47,551▼ $560
Loans From Officers Directors-$1,300-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$48,111$47,551▼ $560
Other Assets Total-$0-
Liabilities
Total Liabilities$0$1,300▲ $1,300
Net Assets / Fund Balance
Unrestricted Net Assets$48,111$46,251▼ $1,860
Total Net Assets Fund Balance$48,111$46,251▼ $1,860
Total Liabilities and Net Assets / Fund Balance$48,111$47,551▼ $560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sal GambinoTreasurerPT$2,500$2,500
Terry ThompsonSecretaryPT$1,200$1,200
Michael McneillyInstruct. ChairPT$1,000$1,000
Daniel MalekPresidentPT$135$135
Cliff HartwellVice PresidentPT$135$135

Board Members and Trustees

NameTitle
Charles Walker JrMember at Large
James BeedleMember at Large
Jeff WoodsMember at Large
Joel AggMember at Large
Paul AzzamMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$19,809
Program Service Revenue
$369,881
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$386,580
Salaries, Compensation, and Employee Benefits$4,970
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$3,394$1,753-$5,147
Current Officers, Directors, Trustees, and Key Employees-$4,970-$4,970
Other Expenses$3,632--$3,632
Fees for Services Accounting-$790-$790
Insurance-$200-$200
Information Technology-$185-$185
Total Functional Expenses$383,652$7,898$0$391,550
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$1,300-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer reviews form 990 prior to filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization monitors its conflict policy annually with all board members by inquiries.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available for viewing upon request

Filing and Contact Details

Filer

Filer Name
Ncboa Inc
EIN
27-0062300
Phone
7608017711
Address
PO BOX 4, CARLSBAD, CA 92018

Signing Officer

Name
Sal Gambino
Title
Treasurer
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Malek
Formed
2001
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
7

Preparer

Firm
Benito & Company
Address
10801 Thornmint Road Suite 150, San Diego, CA 92127
Preparer
Mark Benito CPA
Phone
8584870777
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IRS990/ProgramServiceRevenueGrp/Desc0ASSIGNER FEES
IRS990/ProgramServiceRevenueGrp/Desc1BANQUET
IRS990/ProgramServiceRevenueGrp/Desc2CAMP REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc3OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4REFEREE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06348
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11508
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2825
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32235
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4358965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06348
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11508
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2825
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4358965
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018190
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0412465
IRS990/PYProgramServiceRevenueAmt0445651
IRS990/PYRevenuesLessExpensesAmt021088
IRS990/PYSalariesCompEmpBnftPaidAmt030288
IRS990/PYTotalExpensesAmt0442753
IRS990/PYTotalRevenueAmt0463841
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1860
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0369893
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt019809
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt018190
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt095687
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0369893
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0445651
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0492001
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0439302
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0376910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02123757
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02219444
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0389702
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0463841
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0510966
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0461304
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0393631
IRS990ScheduleA/Total509Grp/TotalAmt02219444
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0389702
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0463841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0510966
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0461304
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0393631
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02219444
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0SAL GAMBINO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt01300
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS ITS CONFLICT POLICY ANNUALLY WITH ALL BOARD MEMBERS BY INQUIRIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE FOR VIEWING UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt048111
IRS990/TotalAssetsEOYAmt047551
IRS990/TotalAssetsGrp/BOYAmt048111
IRS990/TotalAssetsGrp/EOYAmt047551
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019809
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07898
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0383652
IRS990/TotalFunctionalExpensesGrp/TotalAmt0391550
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01300
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01300
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt048111
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt046251
IRS990/TotalProgramServiceExpensesAmt0383652
IRS990/TotalProgramServiceRevenueAmt0369881
IRS990/TotalReportableCompFromOrgAmt04970
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369881
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389690
IRS990/TotalVolunteersCnt07

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$2.12$2.01$0.11
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.00$0.23$2.44$2.38$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.00$0.17$2.94$2.94$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$2.35$2.47$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.29$1.17$1.15$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.00$0.27$3.55$3.59$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$4.37$4.42$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$4.40$4.28$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$4.09$4.31$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$3.90$3.92$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$4.64$4.43$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$5.11$5.28$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$4.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$4.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$3.33