Salem Basketball Officials Assn (EIN 930845197) - 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

1988

Legal Domicile

Principal Officer

Scott Cantonwine

Phone

9712373712

Tax Period

2024-10-01 to 2025-09-30

Salem Basketball Officials Assn, founded in 1988, is a small nonprofit in the Recreation & Sports sector that reported $758K in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $723K left a modest 5% surplus.

Mission

Provide basketball officiating services

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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 $500

Program Service Revenue $757,501

Investment Income $0

Other Revenue $0

TOTAL REVENUE $758,001

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $699,422

Other Expenses $723,098

TOTAL EXPENSES $723,098

Year-over-Year Comparison

	2024	2023	Change
Revenue	$758,001	$658,480	+0.2%
Expenses	$723,098	$650,100	+0.1%
Net Income	$34,903	$8,380	+3.2%

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

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
Scott Cantonwine	President	0.50	Officer	$0	$0	$0
David Dredge	Vice President	0.50	Officer	$0	$0	$0
Rick Roebke	Secretary	0.50	Officer	$0	$0	$0
Brandon Borst	Member at Large	0.50	Officer	$0	$0	$0
Chaze Gundran-White	Member at Large	0.50	Officer	$0	$0	$0
Troy Irving	Member at Large	0.50	Officer	$0	$0	$0
Mike Hillman	Past President	0.50	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	$758,001	$723,098	$119,860	$34,903
2024	$658,480	$650,100	$83,443	$8,380
2023	$525,934	$521,721	$75,662	$4,213
2022	$380,903	$379,804	$71,096	$1,099
2020	$447,459	$446,572	$85,013	$887
2019	$416,319	$410,242	$84,184	$6,077
2018	$392,069	$389,271	$79,153	$2,798

Salem Basketball Officials Assn