San Fernando Valley Basketball Officials Association

Nonprofit profile at a glance

EIN
812712162
IRS 990-EZ coverage
2016–2024
Forms available
Form 990-EZ 2024
Location
Valencia, CA, USA
Phone
8189709850
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$28,412
Expenses
$31,315
Assets
$14,697
Liabilities
$1,800

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BOB RAPPORT (President)
  • DREW SPOONER (Vice President)
  • BRET TEMPLE (Past President)

People named in this filing

  • BURTON D NELSON JR (Secrtry/Trsrer)
  • BOB RAPPORT (President)
  • MARK CLAYTON (BOARD MEMBER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule "o", form 990, part iii, line 1 - organization mission

What it reported doing in 2024

SAN FERNANDO VALLEY BASKETBALL OFFICIALS ASSOCIATIONs mission is to serve as the leading source of sports officiating information, programs and services. To accomplish that the SAN FERNANDO VALLEY BASKETBALL OFFICIALS ASSOCIATION, will:1. Serve members by providing benefits and services,2. Improve sports officiating performance through educational programs and training materials,3. Advocate opportunities for sports officials and engage in programs to recruitand retain officials,4. Create alliances with organizations that benefit from healthy sports officiating programs, and5. Enhance the image of sports officials.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -10.2%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2016 to 2024
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.