Civic Intelligence

Blue Mountain Basketball Officials

EIN 93-1014376 • 501(c)3 • Weston, OR

Profile

To provide uniform officiating services to local area sports teams.

52828 Pine Creek RdWeston, OR 97886

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

11th percentile

-84%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

62nd percentile

8.9%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$6,276

Down $34,099 (-84%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$6,276

Up $689 (+12%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin25th percentile

Revenue

Up

$197,417

Up $16,164 (+8.9%) from 2024

Expenses

Up

$231,516

Up $51,797 (+29%) from 2024

Net Income

Down

-$34,099

Down $35,633 (-2323%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$60K$40K$20K$0-$20KAssets 2012: $4,551Liabilities 2012: $0Net Assets 2012: $4,5512012Assets 2013: $2,238Liabilities 2013: $83Net Assets 2013: $2,1552013Assets 2014: $2,064Liabilities 2014: $02014Assets 2015: $2,028Liabilities 2015: $1Net Assets 2015: $2,0272015Assets 2016: $13,059Liabilities 2016: $16,343Net Assets 2016: -$3,2842016Assets 2017: $2,885Liabilities 2017: $02017Assets 2018: $4,034Net Assets 2018: $4,0342018Assets 2019: $3,551Net Assets 2019: $3,5512019Assets 2020: $3,728Net Assets 2020: $3,7282020Assets 2021: $4,044Net Assets 2021: $4,0442021Assets 2022: $15,609Net Assets 2022: $15,6092022Assets 2023: $4,053Liabilities 2023: $0Net Assets 2023: $4,0532023Assets 2024: $40,375Liabilities 2024: $34,788Net Assets 2024: $5,5872024Assets 2025: $6,276Net Assets 2025: $6,2762025

Highlighted filing

2025

Assets$6,276
Liabilities-
Net Assets$6,276
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$300K$200K$100K$0-$100KExpenses 2012: $105,3552012Revenue 2013: $101,245Expenses 2013: $103,641Net Income 2013: -$2,3962013Revenue 2014: $106,361Expenses 2014: $106,452Net Income 2014: -$912014Revenue 2015: $105,430Expenses 2015: $105,467Net Income 2015: -$372015Revenue 2016: $103,011Expenses 2016: $108,322Net Income 2016: -$5,3112016Revenue 2017: $126,949Expenses 2017: $120,780Net Income 2017: $6,1692017Revenue 2018: $130,988Expenses 2018: $129,839Net Income 2018: $1,1492018Revenue 2019: $113,848Expenses 2019: $114,331Net Income 2019: -$4832019Revenue 2020: $121,693Expenses 2020: $121,516Net Income 2020: $1772020Revenue 2021: $30,305Expenses 2021: $29,989Net Income 2021: $3162021Revenue 2022: $42,186Expenses 2022: $30,305Net Income 2022: $11,8812022Revenue 2023: $131,705Expenses 2023: $130,673Net Income 2023: $1,0322023Revenue 2024: $181,253Expenses 2024: $179,719Net Income 2024: $1,5342024Revenue 2025: $197,417Expenses 2025: $231,516Net Income 2025: -$34,0992025

Highlighted filing

2025

Revenue$197,417
Expenses$231,516
Net Income-$34,099
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$6,276
Liabilities
-
Net assets
$6,276
Revenue
$197,417
Expenses
$231,516
Net income
-$34,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.06$0.06$1.97$2.32$0.34
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.35$0.06$1.81$1.80$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$1.32$1.31$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.16$0.42$0.30$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.04$0.30$0.30$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.04$1.22$1.22$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.04$1.14$1.14$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.04$1.31$1.30$0.01
2017Summary only. Only limited summary data is available for this year.$0.03$0.00$1.27$1.21$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.16$0.03$1.03$1.08$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.05$1.05$0.00
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$1.06$1.06$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$1.01$1.04$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 15, 2025
Return Version
2024v5.1
Gross Receipts
$197,417
Mission and Program Overview

Mission

To provide uniform officiating services to local area sports teams.

To provide officiating services to local schools as set forth by the State of Oregon and Oregon Schools Activities Association

Program Services

DescriptionGrantsExpenses
Successfully provided services to local schools$0$215,437
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vernon CarlsonPresidentPT$0--
Brian FreelsCommissionerPT$0--
Michael LieuallenTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Blue Mountain Basketball Officials Association
EIN
93-1014376
Address
52828 PINE CREEK RD, WESTON, OR 97886

Signing Officer

Name
Michael Lieuallen
Title
Treasurer
Phone
5413791656
Signed
2025-10-15
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Stipends for Assigning Finance Activities, $5679.00| Payments made to support officials, $1023.00| Fees and Licensing, $878.00| Supplies, $87.00|”

Raw XML Appendix150 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0Michael Lieuallen
IRS990EZ/BooksInCareOfDetail/PhoneNum05413791656
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01224 Southview Drive
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Walla Walla
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099362
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040375
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06276
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08705
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34099
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0223849
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt040375
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06276
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0197417
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt040375
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06276
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt040375
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06276
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt225
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Vernon Carlson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Brian Freels
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Michael Lieuallen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Commissioner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt07667
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide officiating services to local schools as set forth by the State of Oregon and Oregon Schools Activities Association
IRS990EZ/ProgramServiceRevenueAmt0188712
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Successfully provided services to local schools
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0215437
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0231516
IRS990EZ/TotalProgramServiceExpensesAmt0215437
IRS990EZ/TotalRevenueAmt0197417
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08705
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00
IRS990ScheduleA/PublicSupportPY170Pct01.00
IRS990ScheduleA/PublicSupportTotal170Amt08705
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08705
IRS990ScheduleA/TotalSupportAmt08705
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Expenses:, Amount:| Stipends for Assigning Finance Activities, $5679.00| Payments made to support officials, $1023.00| Fees and Licensing, $878.00| Supplies, $87.00|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Lieuallen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05413791656
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE MOUNTAIN BASKETBALL OFFICIALS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0931014376
ReturnHeader/Filer/ForeignPhoneNum05413791656
ReturnHeader/Filer/USAddress/AddressLine1Txt052828 PINE CREEK RD
ReturnHeader/Filer/USAddress/CityNm0WESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097886
ReturnHeader/ReturnTs02025-10-14T11:32:24-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.