Civic Intelligence

Spokane Basketball Officials

990 • Fiscal year 2018 • EIN 77-0643473

May 01, 2017 to Apr 30, 2018 • Filed on Sep 25, 2018

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

82nd percentile

0.41x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

62nd percentile

6.3%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$98,392

Up $5,860 (+6.3%) from 2017

Net Assets

Up

$57,866

Up $4,701 (+8.8%) from 2017

Liabilities

Up

$40,526

Up $1,159 (+2.9%) from 2017

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin43rd percentile

Revenue

Up

$583,498

Up $88,108 (+18%) from 2017

Expenses

Up

$578,797

Up $99,613 (+21%) from 2017

Net Income

Down

$4,701

Down $11,505 (-71%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2018

Assets$98,392
Liabilities$40,526
Net Assets$57,866
Open 2018 Filing

Operations Trend

Revenue Growth70th 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

2018

Revenue$583,498
Expenses$578,797
Net Income$4,701
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Sep 25, 2018
Return Version
2017v2.2
Gross Receipts
$588,592
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
Savings and Temporary Cash Investments-$95,265-
Accounts Receivable$4,183$11,373▲ $7,190
Inventories for Sale or Use$1,854$2,713▲ $859
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-
Prepaid Expenses and Deferred Charges-$0-
Cash and Non-Interest-Bearing Accounts$86,495$-10,959▼ $97,454
Total Assets$92,532$98,392▲ $5,860
Other Assets Total-$0-
Liabilities
Other Liabilities$39,367$40,526▲ $1,159
Total Liabilities$39,367$40,526▲ $1,159
Net Assets / Fund Balance
Unrestricted Net Assets$53,165$57,866▲ $4,701
Total Net Assets Fund Balance$53,165$57,866▲ $4,701
Total Liabilities and Net Assets / Fund Balance$92,532$98,392▲ $5,860
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Alexander CollinsDirector
Ben WolfeDirector
Daman TaggatDirector
Dean SmithDirector
Garrett DaggettDirector
Geoff AsanDirector
Jim JacobsonDirector
Matt NewmanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$583,129
Investment Income
$240
Other Revenue
$129
Change in Net Assets
$4,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$458,764
Other Expenses$120,033
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$455,604--$455,604
Travel$50,170--$50,170
Fees for Services Management$48,377--$48,377
Payroll Taxes$3,160--$3,160
Information Technology$2,190--$2,190
Insurance$875--$875
Conferences and Meetings$777--$777
Fees for Services Accounting$600--$600
Office Expenses$468--$468
Other Expenses$222--$222
All Other Expenses$117--$117
Total Functional Expenses$578,797$0$0$578,797
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
Filippini Deferred$21,906
Mencke Deferred$17,979
Wa B&o$641
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Rich Hobson
Title
Treasurer
Signed
2018-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chuck Filippini
Formed
2006
Legal Domicile
Wa
Voting Board Members
8
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
Supplemental Narrative

Additional Explanations

Amended Explanation

“Change in Treasurer resulted in reorganization of accounting records into software. Full reconciliation of accounts resulted in small changes and restatements of previously filed numbers.”

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04701
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0583258
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095265
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0240
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0229
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0174
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0583258
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0495161
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0450165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0485543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0456329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02470456
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0240
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0229
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0174
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0926
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.99960
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0583258
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0495161
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0450165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0485543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0456329
IRS990ScheduleA/Total509Grp/TotalAmt02470456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0583498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0495390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0450300
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0485691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0456503
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02471382
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021906
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2641
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Filippini Deferred
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Mencke Deferred
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WA B&O
IRS990ScheduleD/TotalLiabilityAmt040526
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No Review was or will be conducted
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Change in Treasurer resulted in reorganization of accounting records into software. Full reconciliation of accounts resulted in small changes and restatements of previously filed numbers.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Amended Explanation
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt098392
IRS990/TotalAssetsGrp/BOYAmt092532
IRS990/TotalAssetsGrp/EOYAmt098392
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0578797
IRS990/TotalFunctionalExpensesGrp/TotalAmt0578797
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039367
IRS990/TotalLiabilitiesEOYAmt040526
IRS990/TotalLiabilitiesGrp/BOYAmt039367
IRS990/TotalLiabilitiesGrp/EOYAmt040526
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt053165
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt057866
IRS990/TotalProgramServiceExpensesAmt0578797
IRS990/TotalProgramServiceRevenueAmt0583129
IRS990/TotalRevenueGrp/ExclusionAmt0240
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0583258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0583498
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt092532
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt098392
IRS990/TravelGrp/ProgramServicesAmt050170
IRS990/TravelGrp/TotalAmt050170
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt053165
IRS990/UnrestrictedNetAssetsGrp/EOYAmt057866
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,392
Liabilities
$40,526
Net assets
$57,866
Revenue
$583,498
Expenses
$578,797
Net income
$4,701
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
2018Detailed filing. Detailed filing data is available for this year.$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

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