COBL (EIN 870887440) - 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

2021

Legal Domicile

Principal Officer

JOSH VERLIN

Phone

6109371013

Tax Period

2024-07-01 to 2025-06-30

COBL, founded in 2021, is a small nonprofit in the Recreation & Sports sector that reported $218K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year.

Mission

OPERATE THE WEBSITE WWW.CITYOFBASKETBALLLOVE.COM WHICH PROVIDES FREE OF CHARGE CONTENT REPORTING ON HIGH SCHOOL AND COLLEGE BASKETBALL. COBL ALSO RUNS BASKETBALL EVENTS FOR HIGH SCHOOL STUDENTS AS WELL AS OFFER INTERNSHIPS AND MENTORING TO HIGH SCHOOL AND COLLEGE STUDENTS INTERESTED IN JOURNALISM.

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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 $68,334

Program Service Revenue $144,301

Investment Income $0

Other Revenue $5,042

TOTAL REVENUE $217,677

Expense Breakdown

Grants Paid $0

Salaries & Benefits $56,974

Fundraising Expenses $0

Program Expenses $209,741

Other Expenses $163,254

TOTAL EXPENSES $220,228

Year-over-Year Comparison

	2024	2023	Change
Revenue	$217,677	$248,901	-0.1%
Expenses	$220,228	$251,039	-0.1%
Net Income	$-2,551	$-2,138	+0.2%

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

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

$48,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSH VERLIN	PRESIDENT, E	40.00	Director	$48,200	$0	$48,200
OWEN MCCUE	FORMER ASST	40.00		$13,350	$0	$13,350
ANDY EDWARDS	DIRECTOR	1.00	Director	$0	$0	$0
LINDA GENTHER	DIRECTOR	1.00	Director	$0	$0	$0
RYAN HICKE	DIRECTOR	1.00	Director	$0	$0	$0
DICK JERARDI	SECRETARY/DI	1.00	Director	$0	$0	$0
MIKE MCCLOSKY	DIRECTOR	1.00	Director	$0	$0	$0
CHARLES MONROE	DIRECTOR	1.00	Director	$0	$0	$0
JASON RITTER	DIRECTOR	1.00	Director	$0	$0	$0
RACHELLE VERLIN	TREASURER/DI	3.00	Director	$0	$0	$0
ERIC WORLEY	DIRECTOR	1.00	Director	$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	$217,677	$220,228	$41,920	$-2,551
2024	No data	No data	No data	No data

COBL