Ncboa INC EIN 27-0062300

Ncboa INC

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Provides skilled officials for youth basketball games in North San Diego County. For fiscal year 2025 it reported $212K in revenue, $201K in expenses, and $34K in net assets.Pt I

Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Carlsbad, CA
Website
www.ncboa.net
Filings
6 on file (2020–2025)
Revenue
$212KFY2025
Expenses
$201K
Net assets
$34K
People
4
Filings
6
Updates
0
More identity details & actions ⌄
EIN  27-0062300 Public charity (501(c)(3)) Carlsbad, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides skilled officials for youth basketball games in North San Diego County.
Leadership
Sal Gambino · Treasurer · $3K
Money in and out
$212K revenue, $201K expenses
Bottom line
97% program efficiency
Where the money goes · FY2025
Total revenue
$212K
Pt VIII · Ln 12
Total expenses
$201K
Pt IX · Ln 25
Net assets
$34K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $11K
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03
Program efficiency
97%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
2.0mo
months of highly liquid reserves at operating expense rate▲ +82% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▲ +128% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$212K
FY2025▼ -13%
Expenses
$201K
FY2025▼ -16%
Total assets
$34K
FY2025▲ +49%
Total liabilities
$0
FY2025
Total revenue
$212K
Pt VIII · Ln 12
Total expenses
$201K
Pt IX · Ln 25
Net assets
$34K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$11K
Total assetsPt X · Ln 16$34K
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410
Mission & Programs · Part III

Where the work happens

1 program service account for $194K of program spending, described in the organization's own filed words · FY2024.
01

Organize, evaluate and assign officials to referee basketball games at youth, recreational and high school levels. NCBOA provides the finest high school basketball officials in the state of California.

$194Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CNcboa INC
EINHdr · item D27-0062300
Principal addressHdr · item CCarlsbad, CA
WebsiteHdr · item Jwww.ncboa.net
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N62)
Ruling yearIRS BMFOct 2003

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Treasurer
$3,000Pt VII · Sec A
Secretary
$1,500Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Sal Gambino’s $3K as Treasurer is at the 8th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Ed Hoban$5,055
Omar Tawafi$4,880
Terry Thompson$1,500$3,840
Daniel Malek$135$3,332
Travis Clark$3,126
Sal Gambino$3,000$3,000$3,000
Sal Gambino$3,000$3,000$1,097
Mike Henderson$2,224

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue100%$212K
Contributions & grants$750
Total revenueLn 12$212K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$194K
Management & general3%$7K
Total functional expensesLn 25$201K

Balance Sheet

Part X · end of year
CashLn 1$34K
Total assetsLn 16$34K
Total liabilitiesLn 26$0
Total net assetsLn 32$34K
Months of cash on handcomputed2.0

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $34K · Operating expenses/yr $201K
2.0 months
Where the money goes
Program services
Program services $194K · Total expenses $201K
97%
Management & General
Management & general $7K · Total expenses $201K
3%
Fundraising
Fundraising $0 · Total expenses $201K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $495
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $750 · Total revenue $212K
0.4%
Government reliance
Government grants — · Total revenue $212K
Earned-income share
Program service revenue $212K · Total revenue $212K
100%
Investment reliance
Investment income $0 · Total revenue $212K
0%
Program self-sufficiency
Program service revenue $212K · Total expenses $201K
105%
Growth & trend
Revenue growth (YoY)
This year $212K · Prior year $244K
-13%
Revenue CAGR
FY2019 $355K · FY2024 $212K
-10%
Net-asset trend (YoY)
End of year $34K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $212K · Expenses $201K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $34K
Net-asset ratio
Net assets $34K · Total assets $34K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $34K
0%
People & payroll
Highest Reported Total Compensation
Individual Sal Gambino · Reported title Treasurer · Highest reported compensation $3K · Total expenses $201K
1%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $4K · Total expenses $201K
2%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Fundraising cost ratio 0%
Revenue growth -13%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0.2%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$212K revenue · viewing · ⤓ 990 PDF
FY2024$244K revenue · ⤓ 990 PDF
FY2023$294K revenue · ⤓ 990 PDF
FY2022$235K revenue · ⤓ 990 PDF
FY2021$117K revenue · ⤓ 990 PDF
FY2020$355K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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