CALIFORNIA BASKETBALL OFFICIALS ASSOCIATION (EIN 954707683) - 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

1998

Legal Domicile

Principal Officer

BURTON NELSON

Phone

8189709850

Tax Period

2022-04-01 to 2023-03-31

CALIFORNIA BASKETBALL OFFICIALS ASSOCIATION, founded in 1998, is a small nonprofit in the Community Improvement sector that reported $206K in total revenue in fiscal year 2022.

Mission

THE CBOA SERVES OVER 3,000 MEN AND WOMEN OFFICIATING ALL BASKETBALL LEVELS FROM YOUTH TO SEMI-PRO. CBOA PROVIDES A COMPREHENSIVE INSTRUCTIONAL PROGRAM TO PREPARE INDIVIDUALS FOR OFFICIATING BASKETBALL. CBOA'S MISSION INCLUDES UNHOLDING, ENCOURAGING AND PROMOTING HIGH ETHICAL STANDARDS AMONGST INSTITUTIONS, SPECTATORS, PARTICIPANTS, COACHES AND OFFICIALS INVOLVED IN THE GAME OF BASKETBALL.

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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 (2022)

Revenue Breakdown

Contributions & Grants $205,998

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $205,998

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $200,093

Other Expenses $200,093

TOTAL EXPENSES $200,093

Year-over-Year Comparison

	2022	2021	Change
Revenue	$205,998	N/A	N/A
Expenses	$200,093	N/A	N/A
Net Income	$5,905	N/A	N/A

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
JOHN LOZANO	PAST PRESIDENT	2.00	Director	$0	$0	$0
LARRY JOHNSON	President	2.00	Officer Director	$0	$0	$0
BURTON NELSON	Secretary	2.00	Officer Director	$0	$0	$0
MICHAEL MCNEILLY	INSTR CHAIR	2.00	Director	$0	$0	$0
BURTON NELSON	Treasurer	20.00	Officer Director	$0	$0	$0
AL WINTERS	Vice President	2.00	Officer Director	$0	$0	$0
NICK COVELLA	WEB MASTER	2.00	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
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

CALIFORNIA BASKETBALL OFFICIALS ASSOCIATION