Civic Intelligence

Lake Oswego Youth Traveling Basketball Association

990 • Fiscal year 2014 • EIN 93-1185098

Sep 01, 2013 to Aug 31, 2014 • Filed on Dec 30, 2014

PO Box 217397035

(503) 704-2507

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Net Margin

57th percentile

6.0%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Asset Growth

91st percentile

53%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

88th percentile

38%

Faster revenue growth than 88% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$37,985

Up $13,164 (+53%) from 2013

Net Assets

$37,985

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$219,644

Up $60,372 (+38%) from 2013

Expenses

Up

$206,480

Up $53,579 (+35%) from 2013

Net Income

Up

$13,164

Up $6,793 (+107%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $12,688Liabilities 2011: $02011Assets 2012: $18,450Liabilities 2012: $02012Assets 2013: $24,821Liabilities 2013: $02013Assets 2014: $37,985Liabilities 2014: $0Net Assets 2014: $37,9852014Assets 2015: $71,276Net Assets 2015: $71,2762015Assets 2016: $66,338Net Assets 2016: $66,3382016Assets 2017: $87,331Liabilities 2017: $0Net Assets 2017: $87,3312017Assets 2018: $79,167Net Assets 2018: $79,1672018Assets 2019: $70,820Liabilities 2019: $0Net Assets 2019: $70,8202019Assets 2020: $68,698Net Assets 2020: $68,6982020Assets 2021: $65,399Net Assets 2021: $65,3992021Assets 2022: $82,990Liabilities 2022: $0Net Assets 2022: $82,9902022Assets 2023: $104,060Liabilities 2023: $5,652Net Assets 2023: $98,4082023Assets 2024: $81,650Liabilities 2024: $10,088Net Assets 2024: $71,5622024Assets 2025: $108,084Liabilities 2025: $10,088Net Assets 2025: $97,9962025

Highlighted filing

2014

Assets$37,985
Liabilities$0
Net Assets$37,985

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $122,395Expenses 2011: $118,089Net Income 2011: $4,3062011Revenue 2012: $149,566Expenses 2012: $143,804Net Income 2012: $5,7622012Revenue 2013: $159,272Expenses 2013: $152,901Net Income 2013: $6,3712013Revenue 2014: $219,644Expenses 2014: $206,480Net Income 2014: $13,1642014Revenue 2015: $192,583Expenses 2015: $159,292Net Income 2015: $33,2912015Revenue 2016: $194,490Expenses 2016: $199,428Net Income 2016: -$4,9382016Revenue 2017: $235,408Expenses 2017: $214,415Net Income 2017: $20,9932017Revenue 2018: $198,924Expenses 2018: $207,088Net Income 2018: -$8,1642018Revenue 2019: $202,337Expenses 2019: $210,684Net Income 2019: -$8,3472019Revenue 2020: $191,177Expenses 2020: $193,299Net Income 2020: -$2,1222020Revenue 2021: $16,664Expenses 2021: $19,963Net Income 2021: -$3,2992021Revenue 2022: $263,530Expenses 2022: $245,939Net Income 2022: $17,5912022Revenue 2023: $317,171Expenses 2023: $301,753Net Income 2023: $15,4182023Revenue 2024: $285,825Expenses 2024: $312,671Net Income 2024: -$26,8462024Revenue 2025: $371,373Expenses 2025: $344,939Net Income 2025: $26,4342025

Highlighted filing

2014

Revenue$219,644
Expenses$206,480
Net Income$13,164
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Dec 30, 2014
Return Version
2013v4.0
Gross Receipts
$219,644
Mission and Program Overview

Mission

Lake Oswego Youth Traveling Basketball Association (LOYTBA) was formed in 1995 in an effort to provide competitive basketball programs for boys and girls in grades 5-8 feeding into Lakeridge and Lake Oswego High Schools. 4th graders were added to the program in 2013.In the 2015-2016 season Laker Youth Basketball consisted of 19 teams and approximately 175 players. Laker Youth Basketball is a part of the Lake Oswego Youth Traveling Basketball Association.LOYTBA formed the Three Rivers League (TRL) to provide competitive opportunities for LOYTBA players. Over 180 teams representing more than 20 youth programs participate in the TRL.

Lake Oswego Youth Traveling Basketball (LOYTBA) was formed in 1995 in an effort to provide competitive basketball programs for boys and girls in grades 4-8 feeding into Lakeridge and Lake Oswego High Schools. Over 23 leagues and 200 teams participate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,821$37,985▲ $13,164
Rtn Earn Endowment Incm Other Fnds$24,821$37,985▲ $13,164
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$24,821$37,985▲ $13,164
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$24,821$37,985▲ $13,164
Total Liabilities and Net Assets / Fund Balance$24,821$37,985▲ $13,164
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynn SmithPresident
Tim LarranceBoard Member
Fritz Stephens-TileyCouncil Member
Irene BarhyteCouncil Member
Jennifer EricsonSecretary
Michael BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$219,644
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$13,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,833
Grants and Similar Amounts Paid$80,647
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$80,647--$80,647
All Other Expenses$15,416--$15,416
Other Expenses$10,307--$10,307
Fees for Services Accounting$700--$700
Office Expenses$178--$178
Total Functional Expenses$206,480$0$0$206,480
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
93-6008560-170(c)(1)Charitable Donation$55,647
93-6008560-170(c)(1)Charitable Donation$25,000
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The Form 990 was reviewed by the Treasurer of the organization prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, financial statements and other documents related to the organization are completely available for public inspection upon request.

Filing and Contact Details

Filer

EIN
93-1185098
Phone
5037042507

Signing Officer

Name
Michael Brown
Title
Treasurer
Signed
2014-12-30
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
150

Preparer

Preparer
Kevin W Keithley
Phone
5032285585
Raw XML Appendix363 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.

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IRS990/MissionDesc0Lake Oswego Youth Traveling Basketball (LOYTBA) was formed in 1995 in an effort to provide competitive basketball programs for boys and girls in grades 4-8 feeding into Lakeridge and Lake Oswego High Schools. Over 23 leagues and 200 teams participate.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11Lakeridge High School
IRS990ScheduleI/RecipientTable/RecipientEIN0936008560
IRS990ScheduleI/RecipientTable/RecipientEIN1936008560
IRS990ScheduleI/RecipientTable/USAddress/AddressLine102501 Country Club Road
IRS990ScheduleI/RecipientTable/USAddress/AddressLine111235 Overlook Drive
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IRS990ScheduleI/RecipientTable/USAddress/City1Lake Oswego
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants to both high schools are restricted for use in only their basketball athletic programs.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was reviewed by the Treasurer of the organization prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All governing documents, financial statements and other documents related to the organization are completely available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024821
IRS990/TotalAssetsEOYAmt037985
IRS990/TotalAssetsGrp/BOYAmt024821
IRS990/TotalAssetsGrp/EOYAmt037985
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206480
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206480
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024821
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037985
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02345
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02345
IRS990/TotalProgramServiceExpensesAmt0206480
IRS990/TotalProgramServiceRevenueAmt0219644
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219644
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0219644
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024821
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037985
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.lakeoswegoyouthbasketball.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Brown
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10Lake Oswego Youth Traveling Basketball
ReturnHeader/Filer/BusinessName/BusinessNameLine20Association
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0931185098
ReturnHeader/Filer/PhoneNum05037042507
ReturnHeader/Filer/USAddress/AddressLine10PO Box 2173
ReturnHeader/Filer/USAddress/City0Lake Oswego
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097035
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Kevin W Keithley CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10715 SW Morrison Ste 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode097205
ReturnHeader/PreparerPersonGrp/PhoneNum05032285585
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin W Keithley
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-01-09T08:45:06-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.10$0.98$3.71$3.45$0.26
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.10$0.72$2.86$3.13$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.06$0.98$3.17$3.02$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$2.64$2.46$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.65$0.17$0.20$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.69$1.91$1.93$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$2.02$2.11$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.79$1.99$2.07$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$2.35$2.14$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.66$1.94$1.99$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.71$1.93$1.59$0.33
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$2.20$2.06$0.13
2013Summary only. Only limited summary data is available for this year.$0.25$0.00$1.59$1.53$0.06
2012Summary only. Only limited summary data is available for this year.$0.18$0.00$1.50$1.44$0.06
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$1.22$1.18$0.04