Civic Intelligence

Cobl

EIN 87-0887440 • 501(c)3 • Penn Valley, PA

Pub. 78 Eligible990-N Coverage

Profile

To provide high school and college basketball coverage and exposure for student athletes in the area of southeastern PA southern NJ and northern Delaware

614 Fairview RoadPenn Valley, PA 19072

www.cityofbasketballlove.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.42x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.08x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

42nd percentile

-1.2%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

48th percentile

-2.7%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

-13%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$41,920

Down $1,164 (-2.7%) from 2024

Liabilities

Down

$17,643

Down $2,071 (-11%) from 2024

Net Assets

Up

$24,277

Up $907 (+3.9%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin42nd percentile

Revenue

Down

$217,677

Down $31,224 (-13%) from 2024

Expenses

Down

$220,228

Down $30,811 (-12%) from 2024

Net Income

Down

-$2,551

Down $413 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2022: $10,767Liabilities 2022: $0Net Assets 2022: $10,7672022Assets 2023: $40,440Liabilities 2023: $18,332Net Assets 2023: $22,1082023Assets 2024: $43,084Liabilities 2024: $19,714Net Assets 2024: $23,3702024Assets 2025: $41,920Liabilities 2025: $17,643Net Assets 2025: $24,2772025

Highlighted filing

2025

Assets$41,920
Liabilities$17,643
Net Assets$24,277
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2022: $105,395Expenses 2022: $107,695Net Income 2022: -$2,3002022Revenue 2023: $130,127Expenses 2023: $106,179Net Income 2023: $23,9482023Revenue 2024: $248,901Expenses 2024: $251,039Net Income 2024: -$2,1382024Revenue 2025: $217,677Expenses 2025: $220,228Net Income 2025: -$2,5512025

Highlighted filing

2025

Revenue$217,677
Expenses$220,228
Net Income-$2,551
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$41,920
Liabilities
$17,643
Net assets
$24,277
Revenue
$217,677
Expenses
$220,228
Net income
-$2,551
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.42$0.18$0.24$2.18$2.20$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.43$0.20$0.23$2.49$2.51$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.40$0.18$0.22$1.30$1.06$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.05$1.08$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 18, 2025
Return Version
2024v5.0
Gross Receipts
$223,705
Mission and Program Overview

Mission

To provide high school and college basketball coverage and exposure for student athletes in the area of southeastern PA southern NJ and northern Delaware

Operate the website www.cityofbasketballlove.com which provides free of charge content reporting on high school and college basketball. Cobl also runs basketball events for high school students as well as offer internships and mentoring to high school and college students interested in journalism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$38,083$37,861▼ $222
Loans From Officers Directors$19,329$17,525▼ $1,804
Inventories for Sale or Use$5,001$4,059▼ $942
Total Assets$43,084$41,920▼ $1,164
Liabilities
Other Liabilities$385$118▼ $267
Total Liabilities$19,714$17,643▼ $2,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,370$24,277▲ $907
Total Net Assets Fund Balance$23,370$24,277▲ $907
Total Liabilities and Net Assets / Fund Balance$43,084$41,920▼ $1,164
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Josh VerlinPresident, EFT$48,200$48,200
Owen MccueFormer AsstFT$13,350$13,350
Owen MccueFormer Asst Editor-$13,350$13,350

Board Members and Trustees

NameTitle
Andy EdwardsDirector
Charles MonroeDirector
Eric WorleyDirector
Jason RitterDirector
Linda GentherDirector
Mike MccloskyDirector
Ryan HickeDirector
Dick JerardiSecretary/di
Rachelle VerlinTreasurer/di
Revenue and Support

Revenue Composition

Contributions and Grants
$68,334
Program Service Revenue
$144,301
Investment Income
$0
Other Revenue
$5,042
All Other Contributions
$68,334
Change in Net Assets
$-2,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,254
Salaries, Compensation, and Employee Benefits$56,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$72,135--$72,135
Current Officers, Directors, Trustees, and Key Employees$44,370$7,830-$52,200
Insurance$5,658--$5,658
Payroll Taxes$3,479$614-$4,093
Advertising$4,033--$4,033
Fees for Services Accounting-$1,585-$1,585
Travel$1,305--$1,305
Information Technology$734$130-$864
Other Employee Benefits$579$102-$681
Fees for Services Legal-$100-$100
Other Expenses$54$10-$64
Office Expenses$18$3-$21
Total Functional Expenses$209,741$10,487$0$220,228
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
Loans from Officers, Directors, Trustees, and Key Employees$19,329$17,525▼ $1,804
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$118
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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 2

“Josh verlin rachelle verlin president treasurer son/mother”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the treasurer of the organization before filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request”

Filing and Contact Details

Filer

Filer Name
Cobl
EIN
87-0887440
Phone
6109371013
Address
614 FAIRVIEW ROAD, PENN VALLEY, PA 19072
Doing Business As
City of Basketball Love

Signing Officer

Name
Rachelle Verlin
Title
Treasurer/director
Phone
6109371013
Signed
2025-12-18

Organization Details

Principal Officer
Josh Verlin
Formed
2021
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
8
Employees
2
Volunteers
15

Preparer

Firm
Brinker Simpson & Company LLC
Address
1400 N PROVIDENCE RD BLDG 2 STE 20, MEDIA, PA 19063
Preparer
Cathy Seiler CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Operate the website www.cityofbasketballlove.com which provides free of charge content reporting on high school and college basketball. Cobl also runs basketball events for high school students as well as offer internships and mentoring to high school and college students interested in journalism.”

Form 990, Part IX, Line 11G

“Writers 49,385 0 0 events director 9,000 0 0 contractors 13,750 0 0 total 72,135 0 0”

Form 990, Part XI, Line 9

“CONTRIBUTIONS 3,385”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, E
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IRS990/ProgSrvcAccomActy2Grp/Desc0COBL SUCCESSFULLY RAN IT'S WEBSITE, PUBLISHING OVER 1,000 ARTICLES FREE OF CHARGE TO ALL READERS.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0START UP EXPENSES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATE THE WEBSITE WWW.CITYOFBASKETBALLLOVE.COM WHICH PROVIDES FREE OF CHARGE CONTENT REPORTING ON HIGH SCHOOL AND COLLEGE BASKETBALL. COBL ALSO RUNS BASKETBALL EVENTS FOR HIGH SCHOOL STUDENTS AS WELL AS OFFER INTERNSHIPS AND MENTORING TO HIGH SCHOOL AND COLLEGE STUDENTS INTERESTED IN JOURNALISM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOSH VERLIN RACHELLE VERLIN PRESIDENT TREASURER SON/MOTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WRITERS 49,385 0 0 EVENTS DIRECTOR 9,000 0 0 CONTRACTORS 13,750 0 0 TOTAL 72,135 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRIBUTIONS 3,385
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-18
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