Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.45x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 24.7% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Balance Sheet
Assets
Up$40,440
Up $29,673 (+276%) from 2022
Net Assets
Up$22,108
Up $11,341 (+105%) from 2022
Liabilities
Up$18,332
Up $18,332 from 2022
Revenue And Expenses
Revenue
Up$130,127
Up $24,732 (+23%) from 2022
Expenses
Down$106,179
Down $1,516 (-1.4%) from 2022
Net Income
Up$23,948
Up $26,248 (+1141%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- Feb 25, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $130,127
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
CoBL was incorporated for charitable literary purposes to study report on and educate the public about basketball CoBLs website is free of charge CoBL works with high school and college students to mentor and teach journalism skills
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 0 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Owen McCue | Assistant Editor | FT | $32,100 | - | $32,100 |
| Josh Verlin | Editor In Chief | FT | $30,150 | - | $30,150 |
| Rachelle Verlin | Treasurer | PT | $0 | - | - |
| Dick Jerardi | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cobl
- EIN
- 87-0887440
- Phone
- 0000000000
- Address
- 614 FAIRVIEW RD, PENN VALLEY, PA 19072
Signing Officer
- Name
- Rachelle Verlin
- Title
- 0
- Phone
- 6109371013
- Signed
- 2024-02-25
Supplemental Narrative
Additional Explanations
Schedule O:
“Part 1 Line 16 Other Expenses Travel $1407 Dues and subscriptions $520 Supplies $341 Credit card processing fees $386 Staff clothing $115 Donations $100 Part 1 Line 20 Other changes to net assets: Income $23948 Prior year adjustment ($460) Part 2 Line 24 Other Assets Inventory $5190 Camp Jerseys $1996 Part 2 Line 26 Total Liabilities Loan to Rachelle Verlin $17208 Payroll taxes Due $925 Misc liability $199”
Raw XML Appendix164 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Shelley Verlin |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6109371013 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 614 Fairview Road |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Penn Valley |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19072 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 7680 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 33254 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 76024 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 23948 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 35284 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 10767 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 40440 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 3870 |
| IRS990EZ/GrossReceiptsAmt | 0 | 130127 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 3870 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 4808 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 10767 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 22108 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -2300 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 22108 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 947 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 50.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 30150 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 32100 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Josh Verlin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Owen McCue |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Rachelle Verlin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Dick Jerardi |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Editor In Chief |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Assistant Editor |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3087 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7186 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -12607 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2870 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 13282 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CoBL was incorporated for charitable literary purposes to study report on and educate the public about basketball CoBLs website is free of charge CoBL works with high school and college students to mentor and teach journalism skills |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1508 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 36951 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 65570 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13067 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18332 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 106179 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 130127 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.cityofbasketballlove.com |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 76024 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 76024 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 90344 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 90344 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 90344 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 90344 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 166368 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 5 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 166368 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 166368 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 90344 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 166368 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 166368 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 4808 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Inventory |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 4808 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Rachelle Verlin |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Treasurer |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TaxImposedAmt | 0 | 0 |
| IRS990ScheduleL/TaxReimbursedAmt | 0 | 0 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Part 1 Line 16 Other Expenses Travel $1407 Dues and subscriptions $520 Supplies $341 Credit card processing fees $386 Staff clothing $115 Donations $100 Part 1 Line 20 Other changes to net assets: Income $23948 Prior year adjustment ($460) Part 2 Line 24 Other Assets Inventory $5190 Camp Jerseys $1996 Part 2 Line 26 Total Liabilities Loan to Rachelle Verlin $17208 Payroll taxes Due $925 Misc liability $199 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule O: |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Rachelle Verlin |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | 0 |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6109371013 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-02-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COBL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COBL |
| ReturnHeader/Filer/EIN | 0 | 870887440 |
| ReturnHeader/Filer/PhoneNum | 0 | 0000000000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 614 FAIRVIEW RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PENN VALLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19072 |
| ReturnHeader/ReturnTs | 0 | 2024-02-25T20:30:06Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Rachelle |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Verlin |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $40,440
- Liabilities
- $18,332
- Net assets
- $22,108
- Revenue
- $130,127
- Expenses
- $106,179
- Net income
- $23,948