Spokane Basketball Officials

Tax-deductible

Spokane Vly, WA501(c)(3)Recreation & SportsEIN 77-0643473Revenue $433K in FY2025

On file with the IRSspokanebasketballofficials.comPo Box 14384, 99214-0384 · Spokane Vly, WATax-exempt since Mar 2011Publicly supported — 509(a)(2)

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To recruit and train basketball officials and provide officiating services to various basketball organizations.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $3K a year · 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$433K
+8% vs prior year
Spent
$429K
To programs
100%
Net assets
$77K
By yearFY2021–FY2025
Revenue
$433K
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2021$24K
FY2022$255K
FY2023$338K
FY2024$401K
FY2025$433K
Expenses
$429K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$31K
FY2022$242K
FY2023$335K
FY2024$399K
FY2025$429K
Net assets
$77K
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2021$61K
FY2022$74K
FY2023$77K
FY2024$73K
FY2025$77K

From the FY2025 Form 990 (year ending August 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $429K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Spokane Basketball Officials executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Train and provide basketball officials for leagues and events.

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Provided by the organization

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1 program · $429K · in their own filed words · FY2024
01

Provided officiating services to local schools and youth organizations.

$429Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$433K
Ln 12
Fees for servicesLn 2g$433K
Investment incomeLn 3$320
Money outPt IX
$429K
Ln 25
Programscol B$429K
Owns and owesPt X
$77K
net assets · Ln 32
Cash and savingsLn 1–2$65K
Total assetsLn 16$77K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$433K
Investment incomeLn 3$320
Gains on assetsLn 7$0
Total revenueLn 12$433K
Assets in detailPt X, end of year
CashLn 1$448
SavingsLn 2$64K
Cash and savings togetherLn 1–2$65K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$77K
LiabilitiesLn 26$0
Net assetsLn 32$77K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$63K$65K
InvestmentsLn 11–13$0$0
Total assetsLn 16$73K$77K
LiabilitiesLn 26$248$0
Net assetsLn 32$73K$77K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$82K$82K$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$315K$315K$0$0
Advertising and promotionLn 12$1K$1K$0$0
Office expensesLn 13$686$686$0$0
Information technologyLn 14$4K$4K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$1K$1K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$594$594$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$900$900$0$0
Other expenses (24a–d)Ln 24$19K$19K$0$0
All other expensesLn 24e$4K$4K$0$0
Total functional expensesLn 25$429K$429K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $433K$429K$4K$77K 990 PDF
FY2024 $401K$399K$2K$73K 990 PDF
FY2023 $338K$335K$3K$77K 990 PDF
FY2022 $255K$242K$13K$74K 990 PDF
FY2021 $24K$31K−$8K$61K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $432,816 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $400,971$432,535
I-10 Investment incomePrior year $300$320
I-11 Other revenuePrior year −$323−$39
I-12 Total revenuePrior year $400,948$432,816
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $399,338$428,629
I-18 Total expensesPrior year $399,338$428,629
I-19 Revenue less expensesPrior year $1,610$4,187
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $432,816 across 9 lines filed
Lines not itemized here account for $1,450 of total revenue; see the IRS return.
VIII-1c Fundraising events$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $431,046 · Unrelated business $0 · Excluded from tax $0$431,046
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $320$320
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $432,496 · Unrelated business $0 · Excluded from tax $320$432,816
Part IX · Statement of functional expenses $428,629 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $81,522 · Management $0 · Fundraising $0$81,522
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $314,790 · Management $0 · Fundraising $0$314,790
IX-12 Advertising and promotionPrograms $1,469 · Management $0 · Fundraising $0$1,469
IX-13 Office expensesPrograms $686 · Management $0 · Fundraising $0$686
IX-14 Information technologyPrograms $3,737 · Management $0 · Fundraising $0$3,737
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $1,108 · Management $0 · Fundraising $0$1,108
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $594 · Management $0 · Fundraising $0$594
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $900 · Management $0 · Fundraising $0$900
IX-24 Other expenses (24a–d)Programs $19,395 · Management $0 · Fundraising $0$19,395
IX-24e All other expensesPrograms $4,428 · Management $0 · Fundraising $0$4,428
IX-25 Total functional expensesPrograms $428,629 · Management $0 · Fundraising $0$428,629
Part X · Balance sheet $77,212 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $400$448
X-2 Savings and temporary cash investmentsStart of year $62,441$64,069
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $4,157$3,402
X-8 Inventories for sale or useStart of year $6,275$6,553
X-9 Prepaid expenses and deferred chargesStart of year $0$2,740
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $73,273$77,212
X-17 Accounts payable and accrued expensesStart of year $248$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $248$0
X-27 Net assets without donor restrictionsStart of year $73,025$77,212
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $73,025$77,212
X-33 Total liabilities and net assetsStart of year $73,273$77,212
Part XI · Reconciliation of net assets $77,212 net assets at year end
XI-1 Total revenue$432,816
XI-2 Total expenses$428,629
XI-3 Revenue less expenses$4,187
XI-4 Net assets at start of year$73,025
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$77,212

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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