East Bay Basketball Officials Association

Nonprofit profile at a glance

EIN
943164093
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Hercules, CA, USA
Phone
5107732214
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$396,545
Expenses
$396,845
Assets
$53,048
Liabilities
$4,646

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MARK LAMPKIN (President)
  • TRAVER HILL (Vice President)

Highest reported compensation

  • MARK LAMPKIN (President): $7,266 total reported compensation
  • KEVIN WARREN (Director): $5,750 total reported compensation
  • DEXTER JOHNSON (Director): $5,579 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

East bay basketball officials association recruits, trains, and assigns amateur sports officials, promoting fair play and sportsmanship through education and collaboration, we enhance public appreciation for the skill, professionalism and integrity of sports officiating.

What it reported doing in 2024

The east bay basketball officials assocation (ebboa) recruits, trains and assigns amateur sports officias while promoting integrity, fair play and sportsmanship. The entity collaborates with sports organizations to ensure high-quality officiating and uphold the standards of the game of basketball. Through comprehensive training, mentorship and educational programs, the ebboa equips officials with the skills and knowledge needed to excel. The organization's commitment extends beyond officiating as they advocate for the recognition and professionalism of sports officials. The ebboa also fosters public appreciation for the vital role of officials in maintaining the intergrity of competition. By developing new referees and supporting experienced ones, the organization strengthens the offiicating community and thus, contributes to a positive sports experience for athletes, coaches and fans. The entity's mission is to uphold fairness and excellence in amateur sports officiation at all levels.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 76.1% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 25.3% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 70.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 98.1% of spending went to programs
  • Governance: 0 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $390K in reported program spending
  • Leadership: top reported pay $7K · 7 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.