Civic Intelligence

Spokane Basketball Officials

990 • Fiscal year 2015 • EIN 77-0643473

May 01, 2014 to Apr 30, 2015 • Filed on Aug 26, 2015

Organization ProfileN/A
7606 N Old Fort DrSpokane, WA 99208

(509) 326-7833

Siviq Scores

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

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

58th percentile

6.4%

Faster revenue growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$73,093

Down $16,716 (-19%) from 2014

Net Assets

Down

$47,126

Down $666 (-1.4%) from 2014

Liabilities

Down

$25,967

Down $16,050 (-38%) from 2014

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin40th percentile

Revenue

Up

$485,691

Up $29,188 (+6.4%) from 2014

Expenses

Up

$486,357

Up $29,280 (+6.4%) from 2014

Net Income

Down

-$666

Down $92 (-16%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$150K$100K$50K$0Assets 2011: $85,345Liabilities 2011: $27,791Net Assets 2011: $57,5542011Assets 2012: $79,988Liabilities 2012: $32,535Net Assets 2012: $47,4532012Assets 2013: $85,212Liabilities 2013: $36,846Net Assets 2013: $48,3662013Assets 2014: $89,809Liabilities 2014: $42,017Net Assets 2014: $47,7922014Assets 2015: $73,093Liabilities 2015: $25,967Net Assets 2015: $47,1262015Assets 2016: $70,891Liabilities 2016: $33,932Net Assets 2016: $36,9592016Assets 2017: $92,532Liabilities 2017: $39,367Net Assets 2017: $53,1652017Assets 2018: $98,392Liabilities 2018: $40,526Net Assets 2018: $57,8662018Assets 2019: $101,392Liabilities 2019: $35,348Net Assets 2019: $66,0442019Assets 2020: $91,036Liabilities 2020: $22,525Net Assets 2020: $68,5112020Assets 2021: $73,866Liabilities 2021: $12,889Net Assets 2021: $60,9772021Assets 2022: $74,012Liabilities 2022: $0Net Assets 2022: $74,0122022Assets 2023: $102,739Liabilities 2023: $25,306Net Assets 2023: $77,4332023Assets 2025: $77,212Liabilities 2025: $0Net Assets 2025: $77,2122025

Highlighted filing

2015

Assets$73,093
Liabilities$25,967
Net Assets$47,126
Open 2015 Filing

Operations Trend

Revenue Growth58th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $438,5722011Expenses 2012: $452,4582012Expenses 2013: $428,5182013Revenue 2014: $456,503Expenses 2014: $457,077Net Income 2014: -$5742014Revenue 2015: $485,691Expenses 2015: $486,357Net Income 2015: -$6662015Revenue 2016: $450,300Expenses 2016: $460,467Net Income 2016: -$10,1672016Revenue 2017: $495,390Expenses 2017: $479,184Net Income 2017: $16,2062017Revenue 2018: $583,498Expenses 2018: $578,797Net Income 2018: $4,7012018Revenue 2019: $595,469Expenses 2019: $587,291Net Income 2019: $8,1782019Revenue 2020: $627,211Expenses 2020: $624,744Net Income 2020: $2,4672020Revenue 2021: $23,808Expenses 2021: $31,342Net Income 2021: -$7,5342021Revenue 2022: $255,236Expenses 2022: $242,201Net Income 2022: $13,0352022Revenue 2023: $338,187Expenses 2023: $334,766Net Income 2023: $3,4212023Revenue 2025: $432,816Expenses 2025: $428,629Net Income 2025: $4,1872025

Highlighted filing

2015

Revenue$485,691
Expenses$486,357
Net Income-$666
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Aug 26, 2015
Return Version
2014v5.0
Gross Receipts
$485,691
Mission and Program Overview

Mission

To train basketball officials and provide officiating for various basketball organizations.

Officiating basketball to 501(c)(3) organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,463$62,936▼ $23,527
Accounts Receivable$21$6,152▲ $6,131
Savings and Temporary Cash Investments-$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$89,809$73,093▼ $16,716
Other Assets Total$3,325$4,005▲ $680
Liabilities
Other Liabilities$42,017$25,967▼ $16,050
Total Liabilities$42,017$25,967▼ $16,050
Net Assets / Fund Balance
Unrestricted Net Assets$47,792$47,126▼ $666
Total Net Assets Fund Balance$47,792$47,126▼ $666
Total Liabilities and Net Assets / Fund Balance$89,809$73,093▼ $16,716

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$4,005--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Steve AyresAssignorPT$24,664$24,664
Chuck FilippiniAssistant AssigPT$16,272$16,272
Dan MenckeTreasurerPT$8,500$8,500

Board Members and Trustees

NameTitle
Ben WolfeDirector
Bob JensenDirector
Daman TaggatDirector
David BarnesDirector
Garrett DaggettDirector
Goeff AsanDirector
Jim JacobsonDirector
Tim PetersonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$485,543
Investment Income
$148
Other Revenue
$0
Change in Net Assets
$-666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$486,357
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
Fees for Services Other$451,344--$451,344
Other Expenses$3,191--$3,191
All Other Expenses$2,900--$2,900
Conferences and Meetings$1,128--$1,128
Insurance$875--$875
Fees for Services Accounting$600--$600
Office Expenses$290--$290
Total Functional Expenses$486,357$0$0$486,357
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Treas Deferred$19,762
Assign Deferred CD$5,972
Wa B&o$233
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Spokane Basketball Officials
EIN
77-0643473
Phone
5093267833
Address
7606 N Old Fort Dr, Spokane, WA 99208

Signing Officer

Name
Steve Ayres
Title
Assignor
Signed
2015-08-26
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
8
Employees
0

Preparer

Firm
Anastasi Moore & Martin Pllc
Address
104 S Division, Spokane, WA 99202
Preparer
James A Moore CPA
Phone
5093230272
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0485543
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0174
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0457077
IRS990/PYProgramServiceRevenueAmt0456329
IRS990/PYRevenuesLessExpensesAmt0-574
IRS990/PYTotalExpensesAmt0457077
IRS990/PYTotalRevenueAmt0456503
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-666
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0174
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0485543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0456329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0429259
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0442357
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0445735
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02259223
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0174
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0494
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt02259223
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0485543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0456329
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0429259
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0442357
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0445735
IRS990ScheduleA/Total509Grp/TotalAmt02259223
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0485691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0456503
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0429431
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0442357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0445735
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02259717
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04005
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Inventory - Supplies/Equipment
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05972
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt119762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Assign Deferred CD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Treas Deferred
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WA B&O
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04005
IRS990ScheduleD/TotalLiabilityAmt025967
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt089809
IRS990/TotalAssetsEOYAmt073093
IRS990/TotalAssetsGrp/BOYAmt089809
IRS990/TotalAssetsGrp/EOYAmt073093
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0486357
IRS990/TotalFunctionalExpensesGrp/TotalAmt0486357
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042017
IRS990/TotalLiabilitiesEOYAmt025967
IRS990/TotalLiabilitiesGrp/BOYAmt042017
IRS990/TotalLiabilitiesGrp/EOYAmt025967
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt047792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt047126
IRS990/TotalProgramServiceExpensesAmt0486357
IRS990/TotalProgramServiceRevenueAmt0485543
IRS990/TotalReportableCompFromOrgAmt049436
IRS990/TotalRevenueGrp/ExclusionAmt0148
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0485543
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0485691
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt089809
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073093
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,093
Liabilities
$25,967
Net assets
$47,126
Revenue
$485,691
Expenses
$486,357
Net income
-$666
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$4.33$4.29$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.25$0.77$3.38$3.35$0.03
2022Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$2.55$2.42$0.13
2021Summary only. Only limited summary data is available for this year.$0.74$0.13$0.61$0.24$0.31$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.23$0.69$6.27$6.25$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.35$0.66$5.95$5.87$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.41$0.58$5.83$5.79$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.39$0.53$4.95$4.79$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.34$0.37$4.50$4.60$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.26$0.47$4.86$4.86$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.42$0.48$4.57$4.57$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.37$0.48$4.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.33$0.47$4.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.28$0.58$4.39
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits