PACIFIC NORTHWEST BASKETBALL OFFICI

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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

1977

Legal Domicile

Principal Officer

MIKE LLOYD

Phone

5096621491

Tax Period

2023-07-01 to 2024-06-30

PACIFIC NORTHWEST BASKETBALL OFFICI, founded in 1977, is a small nonprofit in the Recreation & Sports sector that reported $754K in total revenue in fiscal year 2023. Revenue surged 55% from the prior year, signaling strong growth momentum.

Mission

WE PROVIDE QUALIFIED REFEREES FOR YOUTH, ADULT, RECREATION AND SCHOOL GAMES IN THE GREATER PUGET SOUND REGION.

Program Service Accomplishments

Program 1

PROVIDE OFFICIALS FOR SCHOOL AND RECREATION BASKETBALL GAMES THROUGH LOCAL PARKS DEPARTMENT AND SCHOOL DISTRICTS.

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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 $12,680

Program Service Revenue $729,735

Investment Income $1,937

Other Revenue $10,094

TOTAL REVENUE $754,446

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $761,940

TOTAL EXPENSES $761,940

Year-over-Year Comparison

	2023	2022	Change
Revenue	$754,446	$486,071	+0.6%
Expenses	$761,940	$489,134	+0.6%
Net Income	$-7,494	$-3,063	+1.4%

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
KEVIN CHINN	OVERSIGHT	N/A	Officer	$0	$0	$0
MAC CLARK	RECREATION C	N/A	Officer	$0	$0	$0
TONY FORD	ETHICS & GRI	N/A	Officer	$0	$0	$0
MIKE LLOYD	PRESIDENT	N/A	Officer	$0	$0	$0
MAZVITA MARAIRE	VICE PRESIDE	N/A	Officer	$0	$0	$0
BRIAN RISELAND	TREASURER	N/A	Officer	$0	$0	$0
MIKE SAITO	RECRUITING C	N/A	Officer	$0	$0	$0
MIIKE SALYER	EVALUATIONS	N/A	Officer	$0	$0	$0
RODNEY STAR THORNLEY	MEMBERSHIP	N/A	Officer	$0	$0	$0
RANDY WO-ENG	SECRETARY	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
2025	No data	No data	No data	No data
2024	$754,446	$761,940	$144,947	$-7,494
2023	$486,071	$489,134	$152,441	$-3,063