Civic Intelligence

Cobl

990 • Fiscal year 2024 • EIN 87-0887440

Jul 01, 2023 to Jun 30, 2024 • Filed on May 13, 2025

Organization ProfileWWW.CITYOFBASKETBALLLOVE.COM
614 Fairview RoadPenn Valley, PA 19072

(610) 937-1013

Siviq Scores

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

Liabilities / Assets

89th percentile

0.46x

Higher debt load relative to assets than 89% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.08x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

40th percentile

-0.9%

Higher net margin than 40% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$40,950

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

6.5%

Faster asset growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

91%

Faster revenue growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$43,084

Up $2,644 (+6.5%) from 2023

Net Assets

Up

$23,370

Up $1,262 (+5.7%) from 2023

Liabilities

Up

$19,714

Up $1,382 (+7.5%) from 2023

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin40th percentile

Revenue

Up

$248,901

Up $118,774 (+91%) from 2023

Expenses

Up

$251,039

Up $144,860 (+136%) from 2023

Net Income

Down

-$2,138

Down $26,086 (-109%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$43,084
Liabilities$19,714
Net Assets$23,370
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$248,901
Expenses$251,039
Net Income-$2,138
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$260,611
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$33,254$38,083▲ $4,829
Loans From Officers Directors$4,808$19,329▲ $14,521
Inventories for Sale or Use$7,186$5,001▼ $2,185
Total Assets$40,440$43,084▲ $2,644
Liabilities
Other Liabilities$13,524$385▼ $13,139
Total Liabilities$18,332$19,714▲ $1,382
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,108$23,370▲ $1,262
Total Net Assets Fund Balance$22,108$23,370▲ $1,262
Total Liabilities and Net Assets / Fund Balance$40,440$43,084▲ $2,644
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Josh VerlinPresident, EFT$40,950$40,950
Owen MccueAssistant EdFT$30,750$30,750
Owen MccueAssistant Editor-$30,750$30,750

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
$80,382
Program Service Revenue
$167,662
Investment Income
$0
Other Revenue
$857
All Other Contributions
$80,382
Change in Net Assets
$-2,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,039
Salaries, Compensation, and Employee Benefits$79,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$61,380--$61,380
Current Officers, Directors, Trustees, and Key Employees-$40,950-$40,950
Comp Disqual Persons-$30,750-$30,750
Payroll Taxes-$6,719-$6,719
Advertising$4,513--$4,513
Insurance$2,710--$2,710
Depreciation Depletion$1,620--$1,620
Information Technology$799$369-$1,168
Other Expenses$797$700-$700
Travel$675--$675
Other Employee Benefits-$581-$581
Office Expenses-$193-$193
Total Functional Expenses$170,777$80,262$0$251,039
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$4,808$19,329▲ $14,521
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Torre Harrison$199
Payroll Taxes Payabele$186
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
2025-05-13

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 38,780 0 0 editors 3,825 0 0 events director 18,775 0 0 total 61,380 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, E
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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 38,780 0 0 EDITORS 3,825 0 0 EVENTS DIRECTOR 18,775 0 0 TOTAL 61,380 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
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/USAddress/AddressLine1Txt01753 SUE ELLEN DRIVE
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHELLE VERLIN
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ReturnHeader/BusinessOfficerGrp/PhoneNum06109371013
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
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ReturnHeader/Filer/PhoneNum06109371013
ReturnHeader/Filer/USAddress/AddressLine1Txt0614 FAIRVIEW ROAD
ReturnHeader/Filer/USAddress/CityNm0PENN VALLEY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263838358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRINKER SIMPSON & COMPANY LLC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,084
Liabilities
$19,714
Net assets
$23,370
Revenue
$248,901
Expenses
$251,039
Net income
-$2,138
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