NCBOA INC (EIN 270062300) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

Duane Hurd

Phone

7608017711

Tax Period

2023-09-01 to 2024-08-31

NCBOA INC, founded in 2001, is a small nonprofit in the Recreation & Sports sector that reported $244K in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year.

Mission

THE NORTH COUNTY BASKETBALL OFFICIALS' ASSOCIATION, ALSO KNOWN AS THE NCBOA IS DEDICATED TO PROVIDING THE BEST POSSIBLE OFFICIATING FOR HIGH SCHOOL AND RECREATIONAL BASKETBALL FOR BOYS AND GIRLS IN NORTH SAN DIEGO COUNTY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $244,071

Investment Income $0

Other Revenue $0

TOTAL REVENUE $244,071

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,500

Fundraising Expenses $0

Program Expenses $232,999

Other Expenses $233,993

TOTAL EXPENSES $238,493

Year-over-Year Comparison

	2023	2022	Change
Revenue	$244,071	$294,382	-0.2%
Expenses	$238,493	$294,328	-0.2%
Net Income	$5,578	$54	+102.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sal Gambino	Treasurer	15.00	Officer	$3,000	$0	$3,000
Terry Thompson	Secretary	10.00	Officer	$1,500	$0	$1,500
Duane Hurd	President	10.00	Officer	$0	$0	$0
Gordon Torigoe	Vice President	5.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$244,071	$238,493	$22,604	$5,578
2023	$294,382	$294,328	$17,026	$54
2022	$235,341	$247,401	$16,972	$-12,060
2020	$355,317	$358,647	$26,961	$-3,330
2019	$436,535	$442,055	$30,291	$-5,520

NCBOA INC