Civic Intelligence

Spokane Basketball Officials

990 • Fiscal year 2017 • EIN 77-0643473

May 01, 2016 to Apr 30, 2017 • Filed on Jul 05, 2017

Organization ProfileN/A
5403 W Ridgecrest DrSpokane, WA 99208

(509) 326-7833

Siviq Scores

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

Liabilities / Assets

88th percentile

0.43x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.08x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

50th percentile

3.3%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

78th percentile

31%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

10%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$92,532

Up $21,641 (+31%) from 2016

Net Assets

Up

$53,165

Up $16,206 (+44%) from 2016

Liabilities

Up

$39,367

Up $5,435 (+16%) from 2016

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin50th percentile

Revenue

Up

$495,390

Up $45,090 (+10%) from 2016

Expenses

Up

$479,184

Up $18,717 (+4.1%) from 2016

Net Income

Up

$16,206

Up $26,373 (+259%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2017

Assets$92,532
Liabilities$39,367
Net Assets$53,165
Open 2017 Filing

Operations Trend

Revenue Growth63rd 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

2017

Revenue$495,390
Expenses$479,184
Net Income$16,206
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Jul 5, 2017
Return Version
2016v3.0
Gross Receipts
$495,390
Mission and Program Overview

Mission

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

To further the interest of basketball by providing qualified, registered, and rated officials. To interpret rules to players, coaches, and officials in the interest of standardizing and improving basketball officiating in the local area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,522$86,495▲ $19,973
Accounts Receivable$2,366$4,183▲ $1,817
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$70,891$92,532▲ $21,641
Other Assets Total$2,003$1,854▼ $149
Liabilities
Other Liabilities$33,932$39,367▲ $5,435
Total Liabilities$33,932$39,367▲ $5,435
Net Assets / Fund Balance
Unrestricted Net Assets$36,959$53,165▲ $16,206
Total Net Assets Fund Balance$36,959$53,165▲ $16,206
Total Liabilities and Net Assets / Fund Balance$70,891$92,532▲ $21,641
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Steve AyresSecretaryPT$24,065$24,065
Chuck FilippiniSecretaryPT$17,100$17,100
Dan MenckeTreasurerPT$8,500$8,500

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$495,161
Investment Income
$229
Other Revenue
$0
Change in Net Assets
$16,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$442,550
Other Expenses$36,634
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,914--$389,914
Current Officers, Directors, Trustees, and Key Employees$49,665--$49,665
Payroll Taxes$2,971--$2,971
Conferences and Meetings$2,843--$2,843
Information Technology$937--$937
Insurance$875--$875
Fees for Services Accounting$600--$600
Office Expenses$299--$299
Occupancy$226--$226
Other Expenses$188--$188
Total Functional Expenses$479,184$0$0$479,184
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
Mencke Deferred$17,952
Ayres Deferred$12,805
Filippini Deferred$8,425
Wa B&o$185
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
5403 W Ridgecrest Dr, Spokane, WA 99208

Signing Officer

Name
Dan Mencke
Title
Treasurer
Signed
2017-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Ayres
Formed
2006
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
8
Employees
0

Preparer

Firm
Lacy Lynn Crowder CPA
Address
3604 N Washington St, Spokane, WA 99205
Preparer
Lacy Lynn Crowder
Phone
5099791800
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IRS990/PayrollTaxesGrp/TotalAmt02971
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Steve Ayres
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Officiating Basketball
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0495161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0495161
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0135
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0409447
IRS990/PYProgramServiceRevenueAmt0450165
IRS990/PYRevenuesLessExpensesAmt0-10167
IRS990/PYSalariesCompEmpBnftPaidAmt051020
IRS990/PYTotalExpensesAmt0460467
IRS990/PYTotalRevenueAmt0450300
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt016206
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0495161
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0229
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0174
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0858
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0495161
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0450165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0485543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0456329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0429259
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02316457
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0229
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0174
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0858
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt02316457
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0495161
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0450165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0485543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0456329
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0429259
IRS990ScheduleA/Total509Grp/TotalAmt02316457
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0495390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0450300
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0485691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0456503
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0429431
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02317315
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012805
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt217952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Ayres Deferred
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Filippini Deferred
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Mencke Deferred
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3WA B&O
IRS990ScheduleD/TotalLiabilityAmt039367
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt070891
IRS990/TotalAssetsEOYAmt092532
IRS990/TotalAssetsGrp/BOYAmt070891
IRS990/TotalAssetsGrp/EOYAmt092532
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0479184
IRS990/TotalFunctionalExpensesGrp/TotalAmt0479184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033932
IRS990/TotalLiabilitiesEOYAmt039367
IRS990/TotalLiabilitiesGrp/BOYAmt033932
IRS990/TotalLiabilitiesGrp/EOYAmt039367
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt036959
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053165
IRS990/TotalProgramServiceExpensesAmt0479184
IRS990/TotalProgramServiceRevenueAmt0495161
IRS990/TotalReportableCompFromOrgAmt049665
IRS990/TotalRevenueGrp/ExclusionAmt0229
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0495161

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,532
Liabilities
$39,367
Net assets
$53,165
Revenue
$495,390
Expenses
$479,184
Net income
$16,206
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
2017Detailed filing. Detailed filing data is available for this year.$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