INTL ASSOC OF APPROVED BASKETBALL OFFICIALS INC (EIN 520739612) - 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

1957

Legal Domicile

Principal Officer

DON THORNE

Phone

7177138129

Tax Period

2024-07-01 to 2025-06-30

INTL ASSOC OF APPROVED BASKETBALL OFFICIALS INC, founded in 1957, is a small nonprofit that reported $911K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $883K left a modest 3% surplus.

Mission

THE ORGANIZATION EDUCATES, TRAINS, DEVELOPS AND PROVIDES CONTINUOUS INSTRUCTION FOR BASKETBALL OFFICIALS. THE ORGANIZATION ALSO MAINTAINS THE HIGHEST STANDARD OF BASKETBALL OFFICIATING AND PROVIDES CERTIFICATION FOR BASKETBALL OFFICIALS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $528,817

Program Service Revenue $279,337

Investment Income $50,808

Other Revenue $52,317

TOTAL REVENUE $911,279

Expense Breakdown

Grants Paid $0

Salaries & Benefits $283,335

Fundraising Expenses $0

Program Expenses $173,460

Other Expenses $600,081

TOTAL EXPENSES $883,416

Year-over-Year Comparison

	2024	2023	Change
Revenue	$911,279	$807,092	+0.1%
Expenses	$883,416	$788,650	+0.1%
Net Income	$27,863	$18,442	+0.5%

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

Employees

Volunteers

N/A

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

Total Directors

$110,868

Key Employees

$224,104

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONNIE EPPLEY	DIRECTOR OPERATIONS MEMBERSHIP & T	0.00	Key Emp	$113,236	$0	$113,236
FELIX ADDEO	EXECUTIVE DIRECTOR	40.00	Director Key Emp	$110,868	$0	$110,868
PAUL JOHNSON	DIRECTOR	4.00	Director	$0	$0	$0
EARL TRULAND	DIRECTOR	4.00	Director	$0	$0	$0
BARBARA KISTLIER	DIRECTOR	4.00	Director	$0	$0	$0
ROBERT W LANTZY	PRESIDENT-ELECT	4.00	Director	$0	$0	$0
RICHARD OGLETREE	DIRECTOR	4.00	Director	$0	$0	$0
PETER PALERMINO	DIRECTOR	4.00	Director	$0	$0	$0
ROBERT ALSTON Jr	DIRECTOR	4.00	Director	$0	$0	$0
DAN SHEPARDSON	DIRECTOR	4.00	Director	$0	$0	$0
NELSON RIBON	DIRECTOR	4.00	Director	$0	$0	$0
FRANK IANNETTA	DIRECTOR	4.00	Director	$0	$0	$0
JULIE GOUPILLE	DIRECTOR	4.00	Director	$0	$0	$0
LARRY MACHIONE	DIRECTOR	4.00	Director	$0	$0	$0
SAL CAPITUMMINO	PAST PRESIDENT	4.00	Officer	$0	$0	$0
SCOTT YOUNG	VICE-PERSIDENT	4.00	Officer	$0	$0	$0
DEREK EASDON	DIRECTOR	4.00	Officer	$0	$0	$0
DON THORNE	PRESIDENT	4.00	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	$911,279	$883,416	$1,406,576	$27,863
2024	$807,092	$788,650	$1,275,290	$18,442
2023	$758,314	$743,356	$1,314,934	$14,958
2022	$703,841	$682,391	$1,144,503	$21,450
2021	$641,365	$607,174	$1,127,302	$34,191
2020	$714,025	$618,389	$1,218,715	$95,636
2019	$754,042	$735,287	$1,256,906	$18,755
2018	$798,721	$723,891	$1,267,339	$74,830

INTL ASSOC OF APPROVED BASKETBALL OFFICIALS INC