Civic Intelligence

California Basketball Officials

EIN 95-4707683 • 501(c)4 • Santa Clarita, CA

Profile

The cboa serves over 3,000 men and women officiating all basketball levels from youth to semi-pro. Cboa provides a comprehensive instructional program to prepare individuals for officiating basketball. Cboa's mission includes unholding, encouraging and promoting high ethical standards amongst institutions, spectators, participants, coaches and officials involved in the game of basketball.

23323 Vista Rosina DrSanta Clarita, CA 91354

www.cboa.net

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 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

53rd percentile

2.9%

Higher net margin than 53% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

71st percentile

8.8%

Faster asset growth than 71% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

66th percentile

9.2%

Faster revenue growth than 66% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$73,198

Up $5,905 (+8.8%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$73,198

Up $5,905 (+8.8%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin53rd percentile

Revenue

Up

$205,998

Up $17,316 (+9.2%) from 2022

Expenses

Down

$200,093

Down $7,995 (-3.8%) from 2022

Net Income

Up

$5,905

Up $25,311 (+130%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$150K$100K$50K$0Assets 2011: $44,002Liabilities 2011: $0Net Assets 2011: $44,0022011Assets 2012: $73,238Liabilities 2012: $73,238Net Assets 2012: $02012Assets 2013: $89,975Liabilities 2013: $89,975Net Assets 2013: $02013Assets 2014: $102,542Liabilities 2014: $102,542Net Assets 2014: $02014Assets 2015: $103,088Liabilities 2015: $0Net Assets 2015: $103,0882015Assets 2016: $101,379Liabilities 2016: $0Net Assets 2016: $101,3792016Assets 2017: $102,172Liabilities 2017: $0Net Assets 2017: $102,1722017Assets 2018: $98,995Liabilities 2018: $0Net Assets 2018: $98,9952018Assets 2019: $86,029Liabilities 2019: $0Net Assets 2019: $86,0292019Assets 2020: $84,232Liabilities 2020: $0Net Assets 2020: $84,2322020Assets 2021: $86,699Net Assets 2021: $86,6992021Assets 2022: $67,293Net Assets 2022: $67,2932022Assets 2023: $73,198Liabilities 2023: $0Net Assets 2023: $73,1982023

Highlighted filing

2023

Assets$73,198
Liabilities$0
Net Assets$73,198
Open 2023 Filing

Operations Trend

Revenue Growth66th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $240,6432011Expenses 2012: $250,6992012Expenses 2013: $282,1782013Revenue 2014: $311,720Expenses 2014: $311,426Net Income 2014: $2942014Revenue 2015: $297,850Expenses 2015: $282,079Net Income 2015: $15,7712015Revenue 2016: $272,920Expenses 2016: $277,962Net Income 2016: -$5,0422016Revenue 2017: $289,913Expenses 2017: $295,947Net Income 2017: -$6,0342017Revenue 2018: $299,149Expenses 2018: $282,340Net Income 2018: $16,8092018Revenue 2019: $242,707Expenses 2019: $249,522Net Income 2019: -$6,8152019Revenue 2020: $254,403Expenses 2020: $256,200Net Income 2020: -$1,7972020Revenue 2021: $34,039Expenses 2021: $31,572Net Income 2021: $2,4672021Revenue 2022: $188,682Expenses 2022: $208,088Net Income 2022: -$19,4062022Revenue 2023: $205,998Expenses 2023: $200,093Net Income 2023: $5,9052023

Highlighted filing

2023

Revenue$205,998
Expenses$200,093
Net Income$5,905
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,198
Liabilities
$0
Net assets
$73,198
Revenue
$205,998
Expenses
$200,093
Net income
$5,905
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$2.06$2.00$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.67$1.89$2.08$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.87$0.34$0.32$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$2.54$2.56$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$2.43$2.50$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.99$2.82$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$2.90$2.96$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$2.73$2.78$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$2.98$2.82$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.00$3.12$3.11$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.90$0.00$2.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.73$0.00$2.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$2.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jan 30, 2024
Return Version
2022v5.0
Gross Receipts
$205,998
Mission and Program Overview

Mission

The cboa serves over 3,000 men and women officiating all basketball levels from youth to semi-pro. Cboa provides a comprehensive instructional program to prepare individuals for officiating basketball. Cboa's mission includes unholding, encouragi8ng and promoting high ethical standards amongst institutions, spectators, participants, coaches and officials involved in the game of basketball.

The cboa serves over 3,000 men and women officiating all basketball levels from youth to semi-pro. Cboa provides a comprehensive instructional program to prepare individuals for officiating basketball. Cboa's mission includes unholding, encouraging and promoting high ethical standards amongst institutions, spectators, participants, coaches and officials involved in the game of basketball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$67,293$73,198▲ $5,905
Rtn Earn Endowment Incm Other Fnds$67,293$73,198▲ $5,905
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$67,293$73,198▲ $5,905
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$67,293$73,198▲ $5,905
Total Liabilities and Net Assets / Fund Balance$67,293$73,198▲ $5,905
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Michael McneillyInstr Chair
John LozanoPast President
Larry JohnsonPresident
Al WintersVice President
Burton NelsonSecretary
Burton NelsonTreasurer
Nick CovellaWeb Master
Revenue and Support

Revenue Composition

Contributions and Grants
$205,998
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,580
Change in Net Assets
$5,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,093
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$4,648--$4,648
Advertising$3,000--$3,000
Insurance$1,553--$1,553
Other Expenses$984--$984
All Other Expenses$857--$857
Total Functional Expenses$200,093$0$0$200,093
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
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
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 B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
California Basketball Officials
EIN
95-4707683
Phone
8189709850
Address
23323 VISTA ROSINA DR, SANTA CLARITA, CA 91354

Signing Officer

Name
Burton Nelson
Title
Secretary
Signed
2024-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Burton Nelson
Formed
1998
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
0

Preparer

Firm
Haynie & Company CPAs
Address
4910 Campus Drive, Newport Beach, CA 92660
Preparer
Jeff Mcnerney
Phone
9497241880
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“Board of directors receive monthly reports at end of fiscal year and the books are audited by an independent auditor.”

Raw XML Appendix337 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/TitleTxt6WEB MASTER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS RECEIVE MONTHLY REPORTS AT END OF FISCAL YEAR AND THE BOOKS ARE AUDITED BY AN INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c
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IRS990/USAddress/AddressLine1Txt023323 VISTA ROSINA DR
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BURTON NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA BASKETBALL OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0954707683
ReturnHeader/Filer/PhoneNum08189709850
ReturnHeader/Filer/USAddress/AddressLine1Txt023323 VISTA ROSINA DR
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330541034
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Haynie & Company CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04910 Campus Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092660
ReturnHeader/PreparerPersonGrp/PhoneNum09497241880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF MCNERNEY
ReturnHeader/ReturnTs02024-01-30T11:08:53-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BURTON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NELSON
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

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