Civic Intelligence

City Basketball Officials Association

EIN 37-1776919 • 501(c)4 • Clackamas, OR

Profile

Providing basketball officials for youth basketball

13238 SE 126th AveClackamas, OR 97015

n/A

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

92nd percentile

$6,780

Higher top officer pay than 92% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

10th percentile

-96%

Faster asset growth than 10% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-100%

Faster revenue growth than 4% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$2,645

Down $69,124 (-96%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$2,645

Down $69,124 (-96%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $68,000 (-100%) from 2023

Expenses

Up

$69,124

Up $12,837 (+23%) from 2023

Net Income

Down

-$69,124

Down $80,837 (-690%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$80K$60K$40K$20K$0Assets 2015: $1,446Liabilities 2015: $02015Assets 2016: $40,508Liabilities 2016: $02016Assets 2017: $38,398Liabilities 2017: $02017Assets 2018: $45,232Liabilities 2018: $02018Assets 2019: $64,975Liabilities 2019: $02019Assets 2020: $7,632Liabilities 2020: $02020Assets 2022: $60,056Liabilities 2022: $0Net Assets 2022: $60,0562022Assets 2023: $71,769Liabilities 2023: $0Net Assets 2023: $71,7692023Assets 2024: $2,645Net Assets 2024: $2,6452024

Highlighted filing

2024

Assets$2,645
Liabilities-
Net Assets$2,645
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$100K$50K$0-$50K-$100KRevenue 2015: $12,270Expenses 2015: $0Net Income 2015: $12,2702015Revenue 2016: $87,508Expenses 2016: $48,446Net Income 2016: $39,0622016Revenue 2017: $42,160Expenses 2017: $44,270Net Income 2017: -$2,1102017Revenue 2018: $50,592Expenses 2018: $43,758Net Income 2018: $6,8342018Revenue 2019: $64,090Expenses 2019: $44,347Net Income 2019: $19,7432019Revenue 2020: $5,000Expenses 2020: $62,343Net Income 2020: -$57,3432020Revenue 2022: $65,280Expenses 2022: $59,178Net Income 2022: $6,1022022Revenue 2023: $68,000Expenses 2023: $56,287Net Income 2023: $11,7132023Revenue 2024: $0Expenses 2024: $69,124Net Income 2024: -$69,1242024

Highlighted filing

2024

Revenue$0
Expenses$69,124
Net Income-$69,124
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,645
Liabilities
-
Net assets
$2,645
Revenue
$0
Expenses
$69,124
Net income
-$69,124
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$2.65$0.00$69.1$69.1
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$71.8$0.00$71.8$68.0$56.3$11.7
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.1$0.00$60.1$65.3$59.2$6.10
2020Summary only. Only limited summary data is available for this year.$7.63$0.00$5.00$62.3$57.3
2019Summary only. Only limited summary data is available for this year.$65.0$0.00$64.1$44.3$19.7
2018Summary only. Only limited summary data is available for this year.$45.2$0.00$50.6$43.8$6.83
2017Summary only. Only limited summary data is available for this year.$38.4$0.00$42.2$44.3$2.11
2016Summary only. Only limited summary data is available for this year.$40.5$0.00$87.5$48.4$39.1
2015Summary only. Only limited summary data is available for this year.$1.45$0.00$12.3$0.00$12.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Mission and Program Overview

Mission

Providing basketball officials for youth basketball

Program Services

DescriptionGrantsExpenses
PAID OFFICIALS FOR YOUTH LEAGUES$0$0
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JERRELL GADDISVice ChairmanPT$6,780-$6,780
ROBERT WILLIAMSChairmanPT$6,325-$6,325
Filing and Contact Details

Filer

Filer Name
City Basketball Officials Association
EIN
37-1776919
Phone
5038052235
Address
13238 SE 126TH AVE, CLACKAMAS, OR 97015

Signing Officer

Name
Robert Williams
Title
Chairman
Phone
5038052235
Signed
2025-05-01

Preparer

Firm
Childs Tax Service
Address
9960 SW MCMILLAN ST, BEAVERTON, OR 97005
Preparer
Craig B Childs
Phone
5036443810
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Paid officials for youth leagues 66698.”

Form 990EZ, Part I, Line 16

“BANK FEES 59.”

Form 990EZ, Part I, Line 16

“STATE FEES 117.”

Form 990EZ, Part I, Line 16

“INSURANCE 1670.”

Form 990EZ, Part I, Line 16

“TAX PREP 580.”

Raw XML Appendix115 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/PersonNm0ROBERT WILLIAMS
IRS990EZ/BooksInCareOfDetail/PhoneNum05038052235
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt013238 SE 126TH AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLACKAMAS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097015
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt071769
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02645
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-69124
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt071769
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02645
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt071769
IRS990EZ/NetAssetsOrFundBalancesEOYAmt02645
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt071769
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02645
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt125.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt06325
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt16780
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JERRELL GADDIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIRMAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt069124
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDING BASKETBALL OFFICIALS FOR YOUTH BASKETBALL
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PAID OFFICIALS FOR YOUTH LEAGUES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt069124
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAID OFFICIALS FOR YOUTH LEAGUES 66698.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK FEES 59.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATE FEES 117.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE 1670.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX PREP 580.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05038052235
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CITY BASKETBALL OFFICIALS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CITY
ReturnHeader/Filer/EIN0371776919
ReturnHeader/Filer/PhoneNum05038052235
ReturnHeader/Filer/USAddress/AddressLine1Txt013238 SE 126TH AVE
ReturnHeader/Filer/USAddress/CityNm0CLACKAMAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097015
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHILDS TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09960 SW MCMILLAN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAVERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097005
ReturnHeader/PreparerPersonGrp/PhoneNum05036443810
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Craig B Childs
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-01T16:56:17-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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