APPROVED BASKETBALL OFFICIALS OF SO

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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

1952

Legal Domicile

Principal Officer

ROBERT ALSTON Jr

Phone

2404329298

Tax Period

2024-09-01 to 2025-08-31

APPROVED BASKETBALL OFFICIALS OF SO, founded in 1952, is a small nonprofit in the Human Services sector that reported $460K in total revenue in fiscal year 2024.

Mission

PROMOTE THE WELFARE OF THE GAME OF BASKETBALL ITS PLAYERS AND OFFICIALS.

Program Service Accomplishments

Program 1

Expenses: $461,901 Revenue: $459,770

TO MAINTAIN THE HIGHEST STANDARD OF BASKETBALL OFFICIATING AND TO SERVE AS AN EDUCATIONAL AND TRAINING ORGANIZATION FOR 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 $0

Program Service Revenue $459,770

Investment Income $0

Other Revenue $0

TOTAL REVENUE $459,770

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $461,901

Other Expenses $461,901

TOTAL EXPENSES $461,901

Year-over-Year Comparison

	2024	2023	Change
Revenue	$459,770	N/A	N/A
Expenses	$461,901	N/A	N/A
Net Income	$-2,131	N/A	N/A

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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT ALSTON Jr	PRESIDENT	20.00	Officer	$0	$0	$0
GREGORY GOINGS	VICE PRESIDENT	10.00	Officer	$0	$0	$0
MICHAEL WALKER	SECRETARY	10.00	Officer	$0	$0	$0
DEREK HENDERSON	TREASURER	10.00	Officer	$0	$0	$0
ZYE ROBINSON	RULES INTERPRETER	5.00	Officer	$0	$0	$0
PAULETTE FRANKLIN	COMMISSIONER I	25.00	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	$459,770	$461,901	$7,439	$-2,131
2024	$424,422	$419,562	$9,570	$4,860
2023	$399,293	$412,960	$4,710	$-13,667
2022	$325,679	$326,919	$18,377	$-1,240
2020	$394,805	$385,306	$14,122	$9,499