Hampton Roads Basketball Officials Association (EIN 364676054) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Phone

7574031491

Tax Period

2023-01-01 to 2023-12-31

Hampton Roads Basketball Officials Association, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $639K in total revenue in fiscal year 2018. Revenue surged 24% from the prior year, signaling strong growth momentum.

Mission

To promote and officiate the game of basketball in an impartial and professional manner, study and improve the skills of basketball officiating, and join in membership the basketball officials of the southern Tidewater Virginia area.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $252,662

Investment Income $0

Other Revenue $0

TOTAL REVENUE $252,662

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,315

Fundraising Expenses $0

Program Expenses $337,674

Other Expenses $334,572

TOTAL EXPENSES $338,887

Year-over-Year Comparison

	2023	2022	Change
Revenue	$252,662	$480,072	-0.5%
Expenses	$338,887	$300,036	+0.1%
Net Income	$-86,225	$180,036	-1.5%

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

N/A

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

$4,315

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Gerald Aytes	Rules Interpret	5.00	Officer	$4,315	$0	$4,315
Seth Fitch	Commissioner	25.00	Officer	$0	$0	$0
Terrence Green	President Elect	5.00	Officer	$0	$0	$0
Greg Coleman	President	10.00	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
2024	No data	No data	No data	No data
2023	$252,662	$338,887	$100,245	$-86,225
2022	$480,072	$300,036	$186,470	$180,036
2020	$217,388	$314,513	$11,812	$-97,125
2019	$565,186	$539,594	$108,937	$25,592
2018	$638,524	$686,686	$83,345	$-48,162

Hampton Roads Basketball Officials Association