LANE COUNTY BASKETBALL OFFICIALS ASSOCIATION

EIN: 934078873 Community Improvement

EUGENE, OR

Total Revenue
$397,245
Total Expenses
$391,101
Total Assets
$41,329
Net Assets
$41,329
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2023
Legal Domicile
OR
Principal Officer
CURTIS DIAMA
Phone
5418701407
Tax Period
2024-09-01 to 2025-08-31

LANE COUNTY BASKETBALL OFFICIALS ASSOCIATION, founded in 2023, is a small nonprofit in the Community Improvement sector that reported $397K in total revenue in fiscal year 2024.

Mission

THE LANE COUNTY BASKETBALL OFFICIALS ASSOCIATION (LCBOA) IS A GROUP OF 100+ DEDICATED BASKETBALL OFFICIALS SERVING OREGON HIGH SCHOOLS IN LANE COUNTY. WE AIM TO UPHOLD THE INTEGRITY OF THE GAME BY PROVIDING HIGHLY TRAINED AND PROFESSIONAL OFFICIALS WHO ENFORCE THE RULES AND ENSURE FAIR PLAY. WE ARE COMMITTED TO CONTINUOUS EDUCATION, ETHICAL CONDUCT, AND FOSTERING A POSITIVE ENVIRONMENT FOR ALL PARTICIPANTS. THROUGH COLLABORATION AND DEDICATION, WE AIM TO ENHANCE THE EXPERIENCE OF PLAYERS, COACHES, AND FANS BY PROMOTING THE SPIRIT OF SPORTSMANSHIP AND RESPECT BOTH ON AND OFF THE COURT.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $397,245
Investment Income $0
Other Revenue $0
TOTAL REVENUE $397,245

Expense Breakdown

Grants Paid $0
Salaries & Benefits $32,690
Fundraising Expenses $0
Program Expenses $378,566
Other Expenses $358,411
TOTAL EXPENSES $391,101

Year-over-Year Comparison

2024 2023 Change
Revenue $397,245 $393,637 +0.0%
Expenses $391,101 $358,452 +0.1%
Net Income $6,144 $35,185 -0.8%
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

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Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
9
Independent Members
9
Employees
N/A
Volunteers
9

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
5
$0
Total Directors
10
$34,420
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SCOTT BELL PRESIDENT 5.00
Officer Director
$0 $0 $0
BRENDEN NESBITT PRESIDENT ELECT 5.00
Officer Director
$0 $0 $0
RICK MASTERSON PAST PRESIDENT 5.00
Officer Director
$0 $0 $0
CURTIS DIAMA TREASURER 5.00
Officer Director
$0 $0 $0
CARLOS JONES SECRETARY 5.00
Officer Director
$0 $0 $0
JESSE TURK MEMBER AT LARGE 1.00
Director
$0 $0 $0
BILLY ANDERSON MEMBER AT LARGE 1.00
Director
$0 $0 $0
GERRY SNYDER MEMBER AT LARGE 1.00
Director
$0 $0 $0
JEFF RAMP MEMBER AT LARGE 1.00
Director
$0 $0 $0
GREG KASTEL COMMISSIONER 20.00
Director
$34,420 $0 $34,420
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 $397,245 $391,101 $41,329 $6,144
2024 $393,637 $358,452 $35,185 $35,185
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