Sboa INC FY2021 filing

Tax-deductible

Harrisonburg, VA501(c)(3)Recreation & SportsEIN 81-2560507Revenue $159K in FY2021

On file with the IRSPo Box 1863, 22801-9500 · Harrisonburg, VATax-exempt since Nov 2016Publicly supported — 509(a)(2)

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To recruit, educate, and train area basketball officials for girls and boys basketball by developing an understanding and in-depth knowledge of the rules and officiating procedures as outlined by the national federation of state high schools associations.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $2K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 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
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$159K
-55% vs prior year
Spent
$160K
To programs
99%
Net assets
$14K
By yearFY2020–FY2024
Revenue
$159K
FY2021▼ -55%
Tap a bar for its year
Revenue by fiscal year
FY2020$354K
FY2021$159K
FY2022$346K
FY2023$277K
FY2024$287K
Expenses
$160K
FY2021▼ -55%
Tap a bar for its year
Expenses by fiscal year
FY2020$352K
FY2021$160K
FY2022$339K
FY2023$271K
FY2024$291K
Net assets
$14K
FY2021▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$15K
FY2021$14K
FY2022$21K
FY2023$28K
FY2024$24K

From the FY2021 Form 990 (year ending June 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2016.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $159K Management & general 1% · $993

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Vice-Preside
$0Pt VII · Sec A
Assignor
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Sboa INC 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 15aYes

Programs and updates

Trains youth basketball referees in rules and procedures.

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Provided by the organization

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1 program · $159K · in their own filed words · FY2020
01

Organization contracts with local schools to provide officials. Those officials are then paid by the association for providing officiating services to the schools for the interscholastic contests.

$159Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$159K
Ln 12
Fees for servicesLn 2g$159K
Money outPt IX
$160K
Ln 25
Programscol B$159K
Managementcol C$993
Owns and owesPt X
$14K
net assets · Ln 32
Cash and savingsLn 1–2$14K
Total assetsLn 16$14K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$159K
Total revenueLn 12$159K
Assets in detailPt X, end of year
CashLn 1$14K
Cash and savings togetherLn 1–2$14K
Total assetsLn 16$14K
LiabilitiesLn 26$0
Net assetsLn 32$14K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$15K$14K
Total assetsLn 16$15K$14K
LiabilitiesLn 26$0$0
Net assetsLn 32$15K$14K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
InsuranceLn 23$100$100
Other expenses (24a–d)Ln 24$159K$159K$653
All other expensesLn 24e$573$233$340
Total functional expensesLn 25$160K$159K$993$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $287K$291K−$4K$24K 990 PDF
FY2023 $277K$271K$6K$28K 990 PDF
FY2022 $346K$339K$7K$21K 990 PDF
FY2021 Viewing $159K$160K−$890$14K 990 PDF
FY2020 $354K$352K$2K$15K 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 FY2021 990 (6 parts)
Part I · Summary $158,940 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$158,940
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$158,940
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$159,830
I-18 Total expenses$159,830
I-19 Revenue less expenses−$890
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $158,940 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $158,940$158,940
VIII-12 Total revenueExcluded from tax $158,940$158,940
Part IX · Statement of functional expenses $159,830 across 3 lines filed
IX-23 InsurancePrograms $100$100
IX-24 Other expenses (24a–d)Programs $158,504 · Management $653$159,157
IX-24e All other expensesPrograms $233 · Management $340$573
IX-25 Total functional expensesPrograms $158,837 · Management $993 · Fundraising $0$159,830
Part X · Balance sheet $14,498 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $15,388$14,498
X-16 Total assetsStart of year $15,388$14,498
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $15,388$14,498
X-32 Total net assets or fund balancesStart of year $15,388$14,498
X-33 Total liabilities and net assetsStart of year $15,388$14,498
Part XI · Reconciliation of net assets $14,498 net assets at year end
XI-1 Total revenue$158,940
XI-2 Total expenses$159,830
XI-3 Revenue less expenses−$890
XI-4 Net assets at start of year$15,388
XI-10 Net assets at end of year$14,498

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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