SBOA INC (EIN 812560507) - 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

2016

Legal Domicile

Principal Officer

ROBERT STEVENS

Phone

5406070995

Tax Period

2023-07-01 to 2024-06-30

SBOA INC, founded in 2016, is a small nonprofit in the Recreation & Sports sector that reported $308K in total revenue in fiscal year 2017. Revenue decreased 7% compared to the prior year.

Mission

TO RECRUIT, EDUCATE, AND TRAIN AREA BASKETBALL OFFICIALS FOR GIRLS AND BOYS BASKETBALL BY DEVELOPING AN UNDERSTANDING AND IN-DEPTH KNOWLEDGE OF THE RULES AND OFFICIATING PROCEDURES AS OUTLINED BY THE NATIONAL FEDERATION OF STATE HIGH SCHOOLS ASSOCIATIONS.

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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 $286,885

Investment Income $0

Other Revenue $0

TOTAL REVENUE $286,885

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $286,643

Other Expenses $290,609

TOTAL EXPENSES $290,609

Year-over-Year Comparison

	2023	2022	Change
Revenue	$286,885	N/A	N/A
Expenses	$290,609	N/A	N/A
Net Income	$-3,724	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
TONY FLOYD	VICE PRESIDE	N/A	Officer	$0	$0	$0
GARY LEAKE	ASSIGNOR	N/A	Officer	$0	$0	$0
MICHAEL E RUCKMAN	TREASURER	N/A	Officer	$0	$0	$0
EUGENE T SICLIANO	SECRETARY	N/A	Officer	$0	$0	$0
ROBERT STEVENS	PRESIDENT	N/A	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	$286,885	$290,609	$23,820	$-3,724
2023	$277,083	$270,960	$27,544	$6,123
2022	$346,298	$339,376	$21,421	$6,922
2021	$158,940	$159,830	$14,498	$-890
2020	$353,996	$351,894	$15,388	$2,102
2019	$306,550	$309,752	$13,285	$-3,202
2018	$308,215	$307,454	$16,487	$761

SBOA INC