Civic Intelligence

Southern Eagle Basketball Officials

EIN 61-1695824 • 501(c)6 • Statesboro, GA

Profile

The organization exists as a professional association of high school basketball officials to provide recruitment, training and professional development opportunities for our officials so we can improve the quality of our officiating to enhance the enjoyment of participation in amateur basketball by the respective athletes and coaches who participate. We provide trained officials so that the games can be played in accordance with the rules of the sport so that no team receives an unfair advantage over its competitor. The members meet regularly from september through november. We participate in georgia high school association (ghsa) training activities for basketball officials and adhere to training and conduct guidelines as provided by the ghsa.

713 Ogeechee Drive EastStatesboro, GA 30461

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

58th percentile

4.5%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

77th percentile

$1,500

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

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

Asset Growth

100th percentile

6319%

Faster asset growth than 100% of similar nonprofits.

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

Revenue Growth

35th percentile

-10%

Faster revenue growth than 35% of similar nonprofits.

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

Assets

Up

$6,868

Up $6,761 (+6319%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$6,868

Up $6,761 (+6319%) from 2023

Revenue

Down

$149,164

Down $17,202 (-10%) from 2023

Expenses

Down

$142,403

Down $31,313 (-18%) from 2023

Net Income

Up

$6,761

Up $14,111 (+192%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0K$6.0K$4.0K$2.0K$0Assets 2013: $2,962Liabilities 2013: $0Net Assets 2013: $2,9622013Assets 2014: $3,030Liabilities 2014: $0Net Assets 2014: $3,0302014Assets 2015: $3,153Liabilities 2015: $0Net Assets 2015: $3,1532015Assets 2016: $3,360Liabilities 2016: $0Net Assets 2016: $3,3602016Assets 2017: $3,091Liabilities 2017: $0Net Assets 2017: $3,0912017Assets 2018: $2,386Liabilities 2018: $0Net Assets 2018: $2,3862018Assets 2019: $3,601Liabilities 2019: $0Net Assets 2019: $3,6012019Assets 2020: $6,525Liabilities 2020: $0Net Assets 2020: $6,5252020Assets 2021: $5,250Liabilities 2021: $0Net Assets 2021: $5,2502021Assets 2022: $7,457Liabilities 2022: $0Net Assets 2022: $7,4572022Assets 2023: $107Liabilities 2023: $0Net Assets 2023: $1072023Assets 2024: $6,868Liabilities 2024: $0Net Assets 2024: $6,8682024

Highlighted filing

2024

Assets$6,868
Liabilities$0
Net Assets$6,868

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2013: $77,160Expenses 2013: $74,198Net Income 2013: $2,9622013Revenue 2014: $94,949Expenses 2014: $94,881Net Income 2014: $682014Revenue 2015: $102,663Expenses 2015: $102,540Net Income 2015: $1232015Revenue 2016: $102,750Expenses 2016: $102,543Net Income 2016: $2072016Revenue 2017: $143,334Expenses 2017: $143,603Net Income 2017: -$2692017Revenue 2018: $125,118Expenses 2018: $125,823Net Income 2018: -$7052018Revenue 2019: $126,971Expenses 2019: $125,756Net Income 2019: $1,2152019Revenue 2020: $106,748Expenses 2020: $103,824Net Income 2020: $2,9242020Revenue 2021: $99,140Expenses 2021: $100,415Net Income 2021: -$1,2752021Revenue 2022: $144,403Expenses 2022: $142,196Net Income 2022: $2,2072022Revenue 2023: $166,366Expenses 2023: $173,716Net Income 2023: -$7,3502023Revenue 2024: $149,164Expenses 2024: $142,403Net Income 2024: $6,7612024

Highlighted filing

2024

Revenue$149,164
Expenses$142,403
Net Income$6,761

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$1.49$1.42$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.66$1.74$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.07$1.44$1.42$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.99$1.00$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.07$1.07$1.04$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$1.27$1.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.25$1.26$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.43$1.44$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.03$1.03$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$1.03$1.03$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.95$0.95$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.77$0.74$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.0
Gross Receipts
$149,164
Mission and Program Overview

Mission

The organization exists as a professional association of high school basketball officials to provide recruitment, training and professional development opportunities for our officials so we can improve the quality of our officiating to enhance the enjoyment of participation in amateur basketball by the respective athletes and coaches who participate. We provide trained officials so that the games can be played in accordance with the rules of the sport so that no team receives an unfair advantage over its competitor. The members meet regularly from september through november. We participate in georgia high school association (ghsa) training activities for basketball officials and adhere to training and conduct guidelines as provided by the ghsa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107$6,868▲ $6,761
Total Assets$107$6,868▲ $6,761
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$107$6,868▲ $6,761
Total Net Assets Fund Balance$107$6,868▲ $6,761
Total Liabilities and Net Assets / Fund Balance$107$6,868▲ $6,761
Compensation and Service Providers

Employees

NameTitleBaseTotal
Eugene SherryPresident$1,500$1,500
Matthew HorstExec Secreta$350$350

Board Members and Trustees

NameTitle
Isadore SwintMember at La
Nicholas CochranVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$149,164
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$6,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$142,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Information Technology$802--$802
Other Expenses$405$1,850-$405
Fees for Services Accounting-$350-$350
Office Expenses$14--$14
Total Functional Expenses$140,203$2,200$0$142,403
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

Nicholas cochran 1229 brooklet south drive brooklet, ga 30415 matthew horst 111 bluff oak drive brooklet, ga 30415 isadore swint 307 ellis street metter, ga 30439

Form 990, Page 6, Part VI, Line 11B

This return is reviewed by the president and executive secretary treasurer prior to filing.

Form 990, Page 6, Part VI, Line 15A

Compensation for president shall be determined as follows: at the odd year annual meeting, the amount of compensation for the following two years shall be determined by a majority vote of members present constituting a quorum.

Form 990, Page 6, Part VI, Line 15B

Compensation for executive secretary-treasurer shall be determined as follows: at the odd year annual meeting, the amount of compensation for the following two years shall be determined by a majority vote of members present constituting a quorum.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Southern Eagle Basketball Officials
EIN
61-1695824
Address
713 OGEECHEE DRIVE EAST, STATESBORO, GA 30461

Signing Officer

Name
Eugene Sherry
Title
President
Signed
2025-10-02

Organization Details

Principal Officer
Eugene Sherry
Formed
2013
Legal Domicile
Ga
Voting Board Members
41
Independent Board Members
41
Employees
0

Preparer

Firm
Reddick Riggs Hunter & Colson Pc
Address
POST OFFICE BOX 725, STATESBORO, GA 30459
Preparer
Patricia H Hunter CPA
Phone
9127649843
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization exists as a professional association of high school basketball officials to provide recruitment, training and professional development opportunities for our officials so we can improve the quality of our officiating to enhance the enjoyment of participation in amateur basketball by the respective athletes and coaches who participate. We provide trained officials so that the games can be played in accordance with the rules of the sport so that no team receives an unfair advantage over its competitor. The members meet regularly from september through november. We participate in georgia high school association (ghsa) training activities for basketball officials and adhere to training and conduct guidelines as provided by the ghsa.

Form 990, Page 2, Part III, Line 4D

To promote the interest of amateur basketball officials through knowledgable and uniform officiating of the rules to promote sportsmanship through the observance of the spirit and letter of playing rules and ethical codes of the game.

Raw XML Appendix265 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.

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IRS990/ActivityOrMissionDesc0THE ORGANIZATION EXISTS AS A PROFESSIONAL ASSOCIATION OF HIGH SCHOOL BASKETBALL OFFICIALS TO PROVIDE RECRUITMENT, TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR OUR OFFICIALS SO WE CAN IMPROVE THE QUALITY OF OUR OFFICIATING TO ENHANCE THE ENJOYMENT OF PARTICIPATION IN AMATEUR BASKETBALL BY THE RESPECTIVE ATHLETES AND COACHES WHO PARTICIPATE. WE PROVIDE TRAINED OFFICIALS SO THAT THE GAMES CAN BE PLAYED IN ACCORDANCE WITH THE RULES OF THE SPORT SO THAT NO TEAM RECEIVES AN UNFAIR ADVANTAGE OVER ITS COMPETITOR. THE MEMBERS MEET REGULARLY FROM SEPTEMBER THROUGH NOVEMBER. WE PARTICIPATE IN GEORGIA HIGH SCHOOL ASSOCIATION (GHSA) TRAINING ACTIVITIES FOR BASKETBALL OFFICIALS AND ADHERE TO TRAINING AND CONDUCT GUIDELINES AS PROVIDED BY THE GHSA.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXEC SECRETA
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER AT LA
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IRS990/MissionDesc0THE ORGANIZATION EXISTS AS A PROFESSIONAL ASSOCIATION OF HIGH SCHOOL BASKETBALL OFFICIALS TO PROVIDE RECRUITMENT, TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR OUR OFFICIALS SO WE CAN IMPROVE THE QUALITY OF OUR OFFICIATING TO ENHANCE THE ENJOYMENT OF PARTICIPATION IN AMATEUR BASKETBALL BY THE RESPECTIVE ATHLETES AND COACHES WHO PARTICIPATE. WE PROVIDE TRAINED OFFICIALS SO THAT THE GAMES CAN BE PLAYED IN ACCORDANCE WITH THE RULES OF THE SPORT SO THAT NO TEAM RECEIVES AN UNFAIR ADVANTAGE OVER ITS COMPETITOR. THE MEMBERS MEET REGULARLY FROM SEPTEMBER THROUGH NOVEMBER. WE PARTICIPATE IN GEORGIA HIGH SCHOOL ASSOCIATION (GHSA) TRAINING ACTIVITIES FOR BASKETBALL OFFICIALS AND ADHERE TO TRAINING AND CONDUCT GUIDELINES AS PROVIDED BY THE GHSA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EXISTS AS A PROFESSIONAL ASSOCIATION OF HIGH SCHOOL BASKETBALL OFFICIALS TO PROVIDE RECRUITMENT, TRAINING AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR OUR OFFICIALS SO WE CAN IMPROVE THE QUALITY OF OUR OFFICIATING TO ENHANCE THE ENJOYMENT OF PARTICIPATION IN AMATEUR BASKETBALL BY THE RESPECTIVE ATHLETES AND COACHES WHO PARTICIPATE. WE PROVIDE TRAINED OFFICIALS SO THAT THE GAMES CAN BE PLAYED IN ACCORDANCE WITH THE RULES OF THE SPORT SO THAT NO TEAM RECEIVES AN UNFAIR ADVANTAGE OVER ITS COMPETITOR. THE MEMBERS MEET REGULARLY FROM SEPTEMBER THROUGH NOVEMBER. WE PARTICIPATE IN GEORGIA HIGH SCHOOL ASSOCIATION (GHSA) TRAINING ACTIVITIES FOR BASKETBALL OFFICIALS AND ADHERE TO TRAINING AND CONDUCT GUIDELINES AS PROVIDED BY THE GHSA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROMOTE THE INTEREST OF AMATEUR BASKETBALL OFFICIALS THROUGH KNOWLEDGABLE AND UNIFORM OFFICIATING OF THE RULES TO PROMOTE SPORTSMANSHIP THROUGH THE OBSERVANCE OF THE SPIRIT AND LETTER OF PLAYING RULES AND ETHICAL CODES OF THE GAME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NICHOLAS COCHRAN 1229 BROOKLET SOUTH DRIVE BROOKLET, GA 30415 MATTHEW HORST 111 BLUFF OAK DRIVE BROOKLET, GA 30415 ISADORE SWINT 307 ELLIS STREET METTER, GA 30439
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS RETURN IS REVIEWED BY THE PRESIDENT AND EXECUTIVE SECRETARY TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR PRESIDENT SHALL BE DETERMINED AS FOLLOWS: AT THE ODD YEAR ANNUAL MEETING, THE AMOUNT OF COMPENSATION FOR THE FOLLOWING TWO YEARS SHALL BE DETERMINED BY A MAJORITY VOTE OF MEMBERS PRESENT CONSTITUTING A QUORUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR EXECUTIVE SECRETARY-TREASURER SHALL BE DETERMINED AS FOLLOWS: AT THE ODD YEAR ANNUAL MEETING, THE AMOUNT OF COMPENSATION FOR THE FOLLOWING TWO YEARS SHALL BE DETERMINED BY A MAJORITY VOTE OF MEMBERS PRESENT CONSTITUTING A QUORUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0EUGENE SHERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN EAGLE BASKETBALL OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0611695824
ReturnHeader/Filer/USAddress/AddressLine1Txt0713 OGEECHEE DRIVE EAST
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX 725
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ReturnHeader/PreparerPersonGrp/PhoneNum09127649843
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA H HUNTER CPA
ReturnHeader/ReturnTs02025-10-07T14:26:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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