Civic Intelligence

Kern County Officials Association

EIN 77-0204650 • 501(c)6 • Bakersfield, CA

Profile

To uphold and promote high ethical standards among those inolved in high school athletics by providing officiating services to the community.

PO Box 21762Bakersfield, CA 93390

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 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

10th percentile

-62%

Higher net margin than 10% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$12,518

Up $5,879 (+89%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$12,518

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin10th percentile

Revenue

Down

$28,174

Down $20,325 (-42%) from 2018

Expenses

Down

$45,695

Down $7,312 (-14%) from 2018

Net Income

Down

-$17,521

Down $13,013 (-289%) from 2018

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30K$20K$10K$0Assets 2011: $22,221Liabilities 2011: $02011Assets 2012: $18,091Liabilities 2012: $02012Assets 2013: $15,670Liabilities 2013: $02013Assets 2014: $6,599Liabilities 2014: $02014Assets 2015: $2,527Liabilities 2015: $02015Assets 2016: $7,045Liabilities 2016: $02016Assets 2017: $11,147Net Assets 2017: $11,1472017Assets 2018: $6,639Liabilities 2018: $02018Assets 2025: $12,518Net Assets 2025: $12,5182025

Highlighted filing

2025

Assets$12,518
Liabilities-
Net Assets$12,518
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2011: $64,417Expenses 2011: $57,501Net Income 2011: $6,9162011Revenue 2012: $62,111Expenses 2012: $66,241Net Income 2012: -$4,1302012Revenue 2013: $46,602Expenses 2013: $49,023Net Income 2013: -$2,4212013Revenue 2014: $44,378Expenses 2014: $53,449Net Income 2014: -$9,0712014Revenue 2015: $47,424Expenses 2015: $51,496Net Income 2015: -$4,0722015Revenue 2016: $47,632Expenses 2016: $43,114Net Income 2016: $4,5182016Revenue 2017: $50,779Expenses 2017: $46,677Net Income 2017: $4,1022017Revenue 2018: $48,499Expenses 2018: $53,007Net Income 2018: -$4,5082018Revenue 2025: $28,174Expenses 2025: $45,695Net Income 2025: -$17,5212025

Highlighted filing

2025

Revenue$28,174
Expenses$45,695
Net Income-$17,521
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$12,518
Liabilities
-
Net assets
$12,518
Revenue
$28,174
Expenses
$45,695
Net income
-$17,521
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.5$12.5$28.2$45.7$17.5
2018Summary only. Only limited summary data is available for this year.$6.64$0.00$48.5$53.0$4.51
2017Detailed filing. Detailed filing data is available for this year.$11.1$11.1$50.8$46.7$4.10
2016Summary only. Only limited summary data is available for this year.$7.05$0.00$47.6$43.1$4.52
2015Summary only. Only limited summary data is available for this year.$2.53$0.00$47.4$51.5$4.07
2014Summary only. Only limited summary data is available for this year.$6.60$0.00$44.4$53.4$9.07
2013Summary only. Only limited summary data is available for this year.$15.7$0.00$46.6$49.0$2.42
2012Summary only. Only limited summary data is available for this year.$18.1$0.00$62.1$66.2$4.13
2011Summary only. Only limited summary data is available for this year.$22.2$0.00$64.4$57.5$6.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$28,174
Mission and Program Overview

Mission

To uphold and promote high ethical standards among those inolved in high school athletics by providing officiating services to the community.

Program Services

DescriptionGrantsExpenses
Provided education and training to local high school sports officials.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy BlayPresident-$0--
Paul ParkVice President-$0--
Sean MorphisTreasurer-$0--
Allen SmithSecretary-$0--
Jason DeLeonExecutive Board Member-$0--
Dana BryanExecutive Board Member-$0--
Filing and Contact Details

Filer

Filer Name
Kern County Officials Association Inc
EIN
77-0204650
Phone
6619782818
Address
PO Box 21762, Bakersfield, CA 93390

Signing Officer

Name
Sean Morphis
Title
Treasurer
Phone
6619782818
Signed
2025-10-31
Discuss with paid preparer
Yes

Preparer

Firm
Tonks CPA
Address
12601 Larkin Dr, Bakersfield, CA 93312
Preparer
Janelle Tonks CPA
Phone
6614961008
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Arbiter 1821.”

Form 990EZ, Part I, Line 16

“Instructional Materials 3523.”

Form 990EZ, Part I, Line 16

“Bank Charges 125.”

Form 990EZ, Part I, Line 16

“Dues Expenses 900.”

Form 990EZ, Part I, Line 16

“General and Administrative Expense 210.”

Form 990EZ, Part I, Line 16

“Insurance 11613.”

Form 990EZ, Part I, Line 16

“Supplies 135.”

Form 990EZ, Part I, Line 16

“Licenses and Permits 600.”

Form 990EZ, Part I, Line 16

“Refunds 246.”

Raw XML Appendix142 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bakersfield
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Randy Blay
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Paul Park
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sean Morphis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Allen Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Jason DeLeon
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Dana Bryan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Executive Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Executive Board Member
IRS990EZ/OperateHospitalInd0false
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IRS990EZ/PrintingPublicationsPostageAmt033
IRS990EZ/ProgramServiceRevenueAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TotalRevenueAmt028174
IRS990EZ/TransactionWithControlEntInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Dues Expenses 900.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-02T11:24:04-08:00
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ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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