International Association of Approved Basketball Officials Inc
Nonprofit profile at a glance
- EIN
- 431514115
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Saint Paul, MO, USA
- Phone
- 6365787768
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $29,670
- Expenses
- $39,734
- Assets
- $30,179
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Jason Zytko (President)
- Kevin Humphrey (Vice President)
People named in this filing
- Jason Zytko (President)
- Kevin Humphrey (Vice President)
- Richard Hawkins (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Educate, train, and provide continuing instruction for basketball officials, maintaining high officiating standards. Advance education by awarding academic scholarships to graduating seniors from schools in the communities served by the organization.
What it reported doing in 2025
Provided education, training, mentoring, evaluation, and professional development opportunities for basketball officials. Activities included instructional meetings, training events, and resources designed to improve officiating skills and support the development of sports officials.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 82
- Sustainability: 34
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 93%; rating input score 93
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -33.9%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.76; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 93% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $37K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 16/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.