CENTRAL MD DISTRICT 23 BASKETBALL … - Form 990 Financial Data

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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

2004

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

CENTRAL MD DISTRICT 23 BASKETBALL OFFICIALS INC, founded in 2004, is a small nonprofit that reported $265K in total revenue in fiscal year 2023. Revenue surged 126% from the prior year, signaling strong growth momentum. Expenses of $254K left a modest 4% surplus.

Mission

TO PROMOTE THE WELFARE OF THE GAME OF BASKETBALL, ITSPLAYERS AND OFFICIALS BY HELPING MAINTAIN THE HIGHESTSTANDARD OF BASKETBALL OFFICIATING.

Program Service Accomplishments

Program 1

Expenses: $253,751 Revenue: $264,565

TO PROMOTE THE WELFARE OF THE GAME OF BASKETBALL, ITSPLAYERS AND OFFICIALS BY HELPING MAINTAIN THE HIGHESTSTANDARD OF BASKETBALL OFFICIATING.

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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 $264,565

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $264,565

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $253,751

Other Expenses $253,751

TOTAL EXPENSES $253,751

Year-over-Year Comparison

	2023	2022	Change
Revenue	$264,565	$117,082	+1.3%
Expenses	$253,751	$121,624	+1.1%
Net Income	$10,814	$-4,542	-3.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SEE ATTACHED STATEMENT	EXECUTIVE COMMITTEE MEMBERS	4.00	Director	$0	$0	$0
VINCENT TYLER	TREASURER	5.00	Officer Director	$0	$0	$0
VINCENT TYLER	SECRETARY	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
2023	$264,565	$253,751	$33,651	$10,814

CENTRAL MD DISTRICT 23 BASKETBALL OFFICIALS INC