Civic Intelligence

Spokane Basketball Officials

990 • Fiscal year 2020 • EIN 77-0643473

May 01, 2019 to Apr 30, 2020 • Filed on Jun 29, 2020

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

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.04x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

38th percentile

0.4%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

12th percentile

-10%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

5.3%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$91,036

Down $10,356 (-10%) from 2019

Net Assets

Up

$68,511

Up $2,467 (+3.7%) from 2019

Liabilities

Down

$22,525

Down $12,823 (-36%) from 2019

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin38th percentile

Revenue

Up

$627,211

Up $31,742 (+5.3%) from 2019

Expenses

Up

$624,744

Up $37,453 (+6.4%) from 2019

Net Income

Down

$2,467

Down $5,711 (-70%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2020

Assets$91,036
Liabilities$22,525
Net Assets$68,511
Open 2020 Filing

Operations Trend

Revenue Growth60th 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

2020

Revenue$627,211
Expenses$624,744
Net Income$2,467
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2019 to Apr 30, 2020
Signed
Jun 29, 2020
Return Version
2019v5.0
Gross Receipts
$627,211
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$68,280$82,940▲ $14,660
Accounts Receivable$19,571$5,849▼ $13,722
Cash and Non-Interest-Bearing Accounts$12,125$1,504▼ $10,621
Inventories for Sale or Use$1,416$743▼ $673
Total Assets$101,392$91,036▼ $10,356
Liabilities
Other Liabilities$35,348$22,525▼ $12,823
Total Liabilities$35,348$22,525▼ $12,823
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$66,044$68,511▲ $2,467
Total Net Assets Fund Balance$66,044$68,511▲ $2,467
Total Liabilities and Net Assets / Fund Balance$101,392$91,036▼ $10,356
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Matt NewmanPresident
August WeilBoard Member
Ben WolfeBoard Member
Damon TaggartBoard Member
Jayson LoffrediBoard Member
Jeff HawleyBoard Member
Jim JacobsenBoard Member
Alexandra CollinsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$627,021
Investment Income
$190
Other Revenue
$0
Change in Net Assets
$2,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$622,276
Salaries, Compensation, and Employee Benefits$2,468
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$482,181--$482,181
Travel$61,731--$61,731
Fees for Services Management$49,977--$49,977
Conferences and Meetings$4,099--$4,099
Information Technology$2,920--$2,920
Payroll Taxes$2,468--$2,468
All Other Expenses$1,013--$1,013
Insurance$875--$875
Other Expenses$827--$827
Fees for Services Accounting$554--$554
Office Expenses$159--$159
Total Functional Expenses$624,744$0$0$624,744
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
Deferred Liability$22,525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, 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
Matt Newman
Title
President
Phone
5099518236
Signed
2020-06-29

Organization Details

Principal Officer
Matt Newman
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
5093899950
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, Page 2, Part III, Line 4D

“Officiating for high school, youth and recreational basketball”

Form 990, Part IX, Line 11G

“Game fees to officials 482,181 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/CurrentTaxYearMinus4YearsAmt0450300
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02752028
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED LIABILITY
IRS990ScheduleD/TotalLiabilityAmt022525
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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/ExplanationTxt1OFFICIATING FOR HIGH SCHOOL, YOUTH AND RECREATIONAL BASKETBALL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY BOARD REPRESENTATIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS ARE AVALIABLE TO THE PUBLIC, UNLESS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GAME FEES TO OFFICIALS 482,181 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0624744
IRS990/TotalFunctionalExpensesGrp/TotalAmt0624744
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035348
IRS990/TotalLiabilitiesEOYAmt022525
IRS990/TotalLiabilitiesGrp/BOYAmt035348
IRS990/TotalLiabilitiesGrp/EOYAmt022525
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt066044
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068511
IRS990/TotalOtherProgSrvcExpenseAmt07470
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt071
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt071
IRS990/TotalProgramServiceExpensesAmt0624744
IRS990/TotalProgramServiceRevenueAmt0627021
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0627211
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0627211
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101392
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt091036
IRS990/TravelGrp/ProgramServicesAmt061731
IRS990/TravelGrp/TotalAmt061731
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 14384
IRS990/USAddress/CityNm0SPOKANE VALLEY
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099214
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0SPOKANEBASKETBALLOFFICIALS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT NEWMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05099518236
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-29
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/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.35.230.154
ReturnHeader/FilingSecurityInformation/IPDt02020-07-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:14:16
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/PhoneNum05093899950
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M BEAIL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-07-06T13:14:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-05-01
ReturnHeader/TaxPeriodEndDt02020-04-30
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,036
Liabilities
$22,525
Net assets
$68,511
Revenue
$627,211
Expenses
$624,744
Net income
$2,467
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
2020Detailed filing. Detailed filing data is available for this year.$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