Civic Intelligence

Spokane Basketball Officials

990 • Fiscal year 2019 • EIN 77-0643473

May 01, 2018 to Apr 30, 2019 • Filed on Sep 12, 2019

Organization ProfileSPOKANEBASKETBALLOFFICIALS.COM
PO Box 14384Spokane Valley, WA 99214

(509) 951-8236

Siviq Scores

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

Liabilities / Assets

81st percentile

0.35x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.06x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

50th percentile

3.0%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

2.1%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$101,392

Up $3,000 (+3.0%) from 2018

Net Assets

Up

$66,044

Up $8,178 (+14%) from 2018

Liabilities

Down

$35,348

Down $5,178 (-13%) from 2018

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin44th percentile

Revenue

Up

$595,469

Up $11,971 (+2.1%) from 2018

Expenses

Up

$587,291

Up $8,494 (+1.5%) from 2018

Net Income

Up

$8,178

Up $3,477 (+74%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2019

Assets$101,392
Liabilities$35,348
Net Assets$66,044
Open 2019 Filing

Operations Trend

Revenue Growth45th 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

2019

Revenue$595,469
Expenses$587,291
Net Income$8,178
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Sep 12, 2019
Return Version
2018v3.1
Gross Receipts
$595,469
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$39,885$68,280▲ $28,395
Accounts Receivable$11,373$19,571▲ $8,198
Cash and Non-Interest-Bearing Accounts$44,421$12,125▼ $32,296
Inventories for Sale or Use$2,713$1,416▼ $1,297
Total Assets$98,392$101,392▲ $3,000
Liabilities
Other Liabilities$40,526$35,348▼ $5,178
Total Liabilities$40,526$35,348▼ $5,178
Net Assets / Fund Balance
Unrestricted Net Assets$57,866$66,044▲ $8,178
Total Net Assets Fund Balance$57,866$66,044▲ $8,178
Total Liabilities and Net Assets / Fund Balance$98,392$101,392▲ $3,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Rich HobsonTreasurerPT$7,500$7,500

Board Members and Trustees

NameTitle
Jim JacobsenPresident
Ben WolfeBoard Member
Damon TaggartBoard Member
Dean SmithBoard Member
Garret DaggettBoard Member
Jayson LoffrediBoard Member
Matt NewmanBoard Member
Alexandra CollinsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$595,309
Investment Income
$160
Other Revenue
$0
Change in Net Assets
$8,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$585,141
Salaries, Compensation, and Employee Benefits$2,150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$460,103--$460,103
Travel$53,115--$53,115
Fees for Services Management$45,350--$45,350
Conferences and Meetings$5,245--$5,245
Payroll Taxes$2,150--$2,150
Other Expenses$2,143--$2,143
All Other Expenses$1,486--$1,486
Insurance$875--$875
Fees for Services Accounting$600--$600
Office Expenses$132--$132
Advertising$10--$10
Total Functional Expenses$587,291$0$0$587,291
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$35,348
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

“Reviewed by board representative”

Form 990, Page 6, Part VI, Line 19

“No documents are avaliable to the public, unless requested.”

Filing and Contact Details

Filer

Filer Name
Spokane Basketball Officials
EIN
77-0643473
Phone
5099518236
Address
PO BOX 14384, SPOKANE VALLEY, WA 99214

Signing Officer

Name
Rich Hobson
Title
Treasurer
Phone
5099518236
Signed
2019-09-12

Organization Details

Principal Officer
Jim Jacobsen
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
David M Beail CPA
Address
PO BOX 31556, SPOKANE, WA 99223
Preparer
David M Beail
Phone
5094481070
Supplemental Narrative

Additional Explanations

Form 990

“Spokane basketball officials "sbo" was incorporated in 2006 under the laws of the state of washinton as a wa non-profit corporation to provide and further the interest of basketball officiating by providing qualified, registered, and rated officials, interpreting rules to players, coaches, and officials in the interest of standardizing and improving officials and providing training of officials. "sbo" is a member of the washington officials association, a 501 (c)(3) organization, which provides officials through "sbo- and other related organizations in their respective districts for wiaa and its member schools. Wiaa is a governing athletic organiztion for washington state schools which was created by the washington state legislature, wiaa is a 501(c)(3) organization. "sbo" provides officiating services for schools, 501(c)(3) organizations, and other charitable organizations. "sbo" provides recruitment, training and evaluations of officials, and collects game fees from organizations it provides officiating services.”

Form 990, Part IX, Line 11G

“Game fees to officials 460,103 0 0”

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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0495390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0450300
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt035348
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPOKANE BASKETBALL OFFICIALS "SBO" WAS INCORPORATED IN 2006 UNDER THE LAWS OF THE STATE OF WASHINTON AS A WA NON-PROFIT CORPORATION TO PROVIDE AND FURTHER THE INTEREST OF BASKETBALL OFFICIATING BY PROVIDING QUALIFIED, REGISTERED, AND RATED OFFICIALS, INTERPRETING RULES TO PLAYERS, COACHES, AND OFFICIALS IN THE INTEREST OF STANDARDIZING AND IMPROVING OFFICIALS AND PROVIDING TRAINING OF OFFICIALS. "SBO" IS A MEMBER OF THE WASHINGTON OFFICIALS ASSOCIATION, A 501 (C)(3) ORGANIZATION, WHICH PROVIDES OFFICIALS THROUGH "SBO- AND OTHER RELATED ORGANIZATIONS IN THEIR RESPECTIVE DISTRICTS FOR WIAA AND ITS MEMBER SCHOOLS. WIAA IS A GOVERNING ATHLETIC ORGANIZTION FOR WASHINGTON STATE SCHOOLS WHICH WAS CREATED BY THE WASHINGTON STATE LEGISLATURE, WIAA IS A 501(C)(3) ORGANIZATION. "SBO" PROVIDES OFFICIATING SERVICES FOR SCHOOLS, 501(C)(3) ORGANIZATIONS, AND OTHER CHARITABLE ORGANIZATIONS. "SBO" PROVIDES RECRUITMENT, TRAINING AND EVALUATIONS OF OFFICIALS, AND COLLECTS GAME FEES FROM ORGANIZATIONS IT PROVIDES OFFICIATING SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD REPRESENTATIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS ARE AVALIABLE TO THE PUBLIC, UNLESS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GAME FEES TO OFFICIALS 460,103 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0101392
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0587291
IRS990/TotalFunctionalExpensesGrp/TotalAmt0587291
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0595469
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101392
IRS990/TravelGrp/ProgramServicesAmt053115
IRS990/TravelGrp/TotalAmt053115
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt057866
IRS990/UnrestrictedNetAssetsGrp/EOYAmt066044
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IRS990/USAddress/CityNm0SPOKANE VALLEY
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099214
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0SPOKANEBASKETBALLOFFICIALS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICH HOBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05099518236
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPOKANE BASKETBALL OFFICIALS
ReturnHeader/Filer/BusinessNameControlTxt0SPOK
ReturnHeader/Filer/EIN0770643473
ReturnHeader/Filer/PhoneNum05099518236
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 14384
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C4E34E37908FC8CE6233CD80719A6FEDD79B1E3D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.35.230.154
ReturnHeader/FilingSecurityInformation/IPDt02019-09-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:37:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261228046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID M BEAIL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 31556
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099223
ReturnHeader/PreparerPersonGrp/PhoneNum05094481070
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M BEAIL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-09-12T12:37:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-05-01
ReturnHeader/TaxPeriodEndDt02019-04-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$101,392
Liabilities
$35,348
Net assets
$66,044
Revenue
$595,469
Expenses
$587,291
Net income
$8,178
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
2019Detailed filing. Detailed filing data is available for this year.$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