Civic Intelligence

Lane County Basketball Officials

EIN 93-4078873 • 501(c)4 • Eugene, OR

Profile

We aim to uphold the integrity of the game by providing highly trained and professional officials who enforce the rules and ensure fair play. We are committed to continuous education, ethical conduct, and fostering a positive environment for all participants.

PO Box 23121Eugene, OR 97402

www.lcboa.info

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

50th percentile

1.5%

Higher net margin than 50% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$34,420

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

80th percentile

17%

Faster asset growth than 80% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

0.9%

Faster revenue growth than 54% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$41,329

Up $6,144 (+17%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$41,329

Up $6,144 (+17%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin50th percentile

Revenue

Up

$397,245

Up $3,608 (+0.9%) from 2024

Expenses

Up

$391,101

Up $32,649 (+9.1%) from 2024

Net Income

Down

$6,144

Down $29,041 (-83%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$60K$40K$20K$0Assets 2024: $35,185Liabilities 2024: $0Net Assets 2024: $35,1852024Assets 2025: $41,329Liabilities 2025: $0Net Assets 2025: $41,3292025

Highlighted filing

2025

Assets$41,329
Liabilities$0
Net Assets$41,329
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

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

$400K$300K$200K$100K$0Revenue 2024: $393,637Expenses 2024: $358,452Net Income 2024: $35,1852024Revenue 2025: $397,245Expenses 2025: $391,101Net Income 2025: $6,1442025

Highlighted filing

2025

Revenue$397,245
Expenses$391,101
Net Income$6,144
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$41,329
Liabilities
$0
Net assets
$41,329
Revenue
$397,245
Expenses
$391,101
Net income
$6,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$3.97$3.91$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$3.94$3.58$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 14, 2026
Return Version
2024v5.5
Gross Receipts
$397,245
Mission and Program Overview

Mission

We aim to uphold the integrity of the game by providing highly trained and professional officials who enforce the rules and ensure fair play. We are committed to continuous education, ethical conduct, and fostering a positive environment for all participants.

The lane county basketball officials association (lcboa) is a group of 100+ dedicated basketball officials serving oregon high schools in lane county. We aim to uphold the integrity of the game by providing highly trained and professional officials who enforce the rules and ensure fair play. We are committed to continuous education, ethical conduct, and fostering a positive environment for all participants. Through collaboration and dedication, we aim to enhance the experience of players, coaches, and fans by promoting the spirit of sportsmanship and respect both on and off the court.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$35,185$41,329▲ $6,144
Total Assets$35,185$41,329▲ $6,144
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,185$41,329▲ $6,144
Total Net Assets Fund Balance$35,185$41,329▲ $6,144
Total Liabilities and Net Assets / Fund Balance$35,185$41,329▲ $6,144
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Greg KastelCommissionerPT$34,420$34,420

Board Members and Trustees

NameTitle
Rick MastersonPast President
Scott BellPresident
Brenden NesbittPresident Elect
Billy AndersonMember at Large
Gerry SnyderMember at Large
Jeff RampMember at Large
Jesse TurkMember at Large
Carlos JonesSecretary
Curtis DiamaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$397,245
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$6,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,411
Salaries, Compensation, and Employee Benefits$32,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$338,852--$338,852
Current Officers, Directors, Trustees, and Key Employees$32,690--$32,690
Fees for Services Accounting-$5,495-$5,495
Office Expenses$2,760$2,235-$4,995
Other Expenses$3,735--$3,735
Conferences and Meetings-$2,960-$2,960
Advertising-$1,845-$1,845
Travel$529--$529
Total Functional Expenses$378,566$12,535$0$391,101
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members include individual contractors that utilize the services of the organization to coordinate the assignment of officials to basketball games.”

Form 990, Part VI, Section A, Line 7A

“How members of shareholders elect geverning body. The members elect board members thru a process of secret ballot at the annual meeting.”

Form 990, Part VI, Section A, Line 8B

“No active committees have authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The draft return is reviewed by the treasurer and president. The final return is then officially approved by the full board.”

Form 990, Part VI, Section B, Line 12C

“The organization enforces its conflict of interest policy by regularly reviewing transactions that may involve conflicts and requiring full board approval before proceeding. The board evaluates each transaction to ensure it is fair to the organization and does not provide any special benefits to any individual. All conflict-related transactions must be approved by a majority of disinterested directors, with at least two such directors voting in favor.”

Form 990, Part VI, Section B, Line 15B

“Assigning fee for commissioner determined by board of directors in conjuction of performance review.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to the public by distributing them upon request by any member of the organization.”

Filing and Contact Details

Filer

Filer Name
Lane County Basketball Officials
EIN
93-4078873
Phone
5418701407
Address
PO BOX 23121, EUGENE, OR 97402

Signing Officer

Name
Curtis Diama
Title
Treasurer
Phone
5418701407
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis Diama
Formed
2023
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Houck Evarts & Company LLC
Address
450 COUNTRY CLUB ROAD SUITE 130, EUGENE, OR 97401
Preparer
Alicia R Andrews CPA
Phone
5414857254
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Referee fees: program service expenses 338,852. Management and general expenses 0. Fundraising expenses 0. Total expenses 338,852.”

Raw XML Appendix334 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/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER AT LARGE
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IRS990/MissionDesc0WE AIM TO UPHOLD THE INTEGRITY OF THE GAME BY PROVIDING HIGHLY TRAINED AND PROFESSIONAL OFFICIALS WHO ENFORCE THE RULES AND ENSURE FAIR PLAY. WE ARE COMMITTED TO CONTINUOUS EDUCATION, ETHICAL CONDUCT, AND FOSTERING A POSITIVE ENVIRONMENT FOR ALL PARTICIPANTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS INCLUDE INDIVIDUAL CONTRACTORS THAT UTILIZE THE SERVICES OF THE ORGANIZATION TO COORDINATE THE ASSIGNMENT OF OFFICIALS TO BASKETBALL GAMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HOW MEMBERS OF SHAREHOLDERS ELECT GEVERNING BODY. THE MEMBERS ELECT BOARD MEMBERS THRU A PROCESS OF SECRET BALLOT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO ACTIVE COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT RETURN IS REVIEWED BY THE TREASURER AND PRESIDENT. THE FINAL RETURN IS THEN OFFICIALLY APPROVED BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY REGULARLY REVIEWING TRANSACTIONS THAT MAY INVOLVE CONFLICTS AND REQUIRING FULL BOARD APPROVAL BEFORE PROCEEDING. THE BOARD EVALUATES EACH TRANSACTION TO ENSURE IT IS FAIR TO THE ORGANIZATION AND DOES NOT PROVIDE ANY SPECIAL BENEFITS TO ANY INDIVIDUAL. ALL CONFLICT-RELATED TRANSACTIONS MUST BE APPROVED BY A MAJORITY OF DISINTERESTED DIRECTORS, WITH AT LEAST TWO SUCH DIRECTORS VOTING IN FAVOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ASSIGNING FEE FOR COMMISSIONER DETERMINED BY BOARD OF DIRECTORS IN CONJUCTION OF PERFORMANCE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC BY DISTRIBUTING THEM UPON REQUEST BY ANY MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REFEREE FEES: PROGRAM SERVICE EXPENSES 338,852. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 338,852.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012535
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0391101
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035185
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IRS990/TotalProgramServiceRevenueAmt0397245
IRS990/TotalReportableCompFromOrgAmt034420
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0397245
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397245
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/WebsiteAddressTxt0HTTPS://WWW.LCBOA.INFO/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CURTIS DIAMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05418701407
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LANE COUNTY BASKETBALL OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LANE
ReturnHeader/Filer/EIN0934078873
ReturnHeader/Filer/PhoneNum05418701407
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 23121
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200361525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOUCK EVARTS & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0450 COUNTRY CLUB ROAD SUITE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EUGENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097401
ReturnHeader/PreparerPersonGrp/PhoneNum05414857254
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA R ANDREWS CPA
ReturnHeader/ReturnTs02026-01-14T14:24:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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