California Basketball Officials Ass

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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

1998

Legal Domicile

Tax Period

2023-04-01 to 2024-03-31

California Basketball Officials Ass, founded in 1998, is a small nonprofit in the Community Improvement sector that reported $213K in total revenue in fiscal year 2023.

Program Service Accomplishments

Program 1

Expenses: $218,400 Revenue: $213,131

Training for high school basketball officials.

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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 $213,131

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $213,131

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $218,400

Other Expenses $218,400

TOTAL EXPENSES $218,400

Year-over-Year Comparison

	2023	2022	Change
Revenue	$213,131	$205,998	+0.0%
Expenses	$218,400	$200,093	+0.1%
Net Income	$-5,269	$5,905	-1.9%

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

$3,000

Total Directors

$11,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael McNeilly	Instructionsl Chair	2.00	Director	$4,000	$0	$4,000
Nick Covella	Webmaster	2.00	Director	$4,000	$0	$4,000
Burton Nelson	Secretary	2.00	Officer Director	$3,000	$0	$3,000
Larry Johnson	Past President	2.00	Director	$0	$0	$0
Al Winters	President	2.00	Officer Director	$0	$0	$0
Bill Black	Vice President	2.00	Officer Director	$0	$0	$0
Burton Nelson	Treasurer	20.00	Officer 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
2024	$213,131	$218,400	$67,929	$-5,269
2023	$205,998	$200,093	$73,198	$5,905
2020	$254,403	$256,200	$84,232	$-1,797
2019	$242,707	$249,522	$86,029	$-6,815