Nonprofit · EIN 27-0062300
NCBOA INC
Tax-exempt · CARLSBAD, CA 92018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $212,430 | $201,342 | $11,088 | $33,692 | $0 | $33,692 |
| August 31, 2024 | 990 | $244,071 | $238,493 | $5,578 | $22,604 | $0 | $22,604 |
| August 31, 2023 | 990 | $294,382 | $294,328 | $54 | $17,026 | $0 | $17,026 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $750
- Program service revenue
- $211,680
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $4,500
- Salaries, compensation and benefits (total)
- $4,500
- Professional fundraising fees
- $0
- Accounting fees
- $500
- Program services (functional)
- $194,437
- Management and general (functional)
- $6,905
Balance sheet and other
- Total assets, start of year
- $22,604
- Total assets, end of year
- $33,692
- Total liabilities, end of year
- $0
- Net assets, end of year
- $33,692
- Net assets without donor restrictions
- $33,692
- Gross receipts
- $212,430
- Employees
- 0
- Volunteers
- 7
- Year formed
- 2001
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sal Gambino | Treasurer Officer | 15 | $3,000 |
| Jen Calhoon | Secretary Officer | 10 | $1,500 |
| Omar Tawafi | Vice President Officer | 5 | $0 |
| Duane Hurd | President Officer | 10 | $0 |
990 for the year ended August 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sal Gambino | Treasurer Officer | 15 | $3,000 |
| Terry Thompson | Secretary Officer | 10 | $1,500 |
| Duane Hurd | President Officer | 10 | $0 |
| Gordon Torigoe | Vice President Officer | 5 | $0 |
990 for the year ended August 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAL GAMBINO | Treasurer Officer | 15 | $3,000 |
| DUANE HURD | President Officer | 10 | $1,500 |
| DANIEL MALEK | President Officer | 15 | $0 |
| CLIFF HARTWELL | Vice President Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4, CARLSBAD, CA 92018-0004
- In care of
- % ROBERT N SHERMAN
- Principal officer (990 for 2024)
- Duane Hurd, PO Box 4, Carlsbad, CA 920180004
- Signed the 990
- SAL GAMBINO, Treasurer
- Phone
- (760) 801-7711
- Website
- WWW.NCBOA.NET
- Return prepared by
- R Greene & Associates Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 27-0062300 or by the name NCBOA INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE NORTH COUNTY BASKETBALL OFFICIALS' ASSOCIATION, ALSO KNOWN AS THE NCBOA IS DEDICATED TO PROVIDING THE BEST POSSIBLE OFFICIATING FOR HIGH SCHOOL AND RECREATIONAL BASKETBALL FOR BOYS AND GIRLS IN NORTH SAN DIEGO COUNTY.
Program accomplishments
- 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. All NCBOA officials are state certified by the California Interscholastic Federation (CIF) to oficiate high school regular season and post-season contests. With over 120 members, we provide year-round training to our officials, and year-round services to our youth basketball, adult recreation and high school league vendors.Expenses $194,437 · revenue $211,680
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 27-0062300
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $33,692
- Income (IRS master file)
- $212,430
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $212,430 | $201,342 | $33,692 | XML |
| 990 | August 2024 | $244,071 | $238,493 | $22,604 | XML |
| 990 | August 2023 | $294,382 | $294,328 | $17,026 | XML |
| 990 | August 2022 | $235,341 | $247,401 | $16,972 | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-0062300).
Questions about NCBOA INC
- What is the EIN of NCBOA INC?
- The employer identification number (EIN) of NCBOA INC is 27-0062300.
- Is NCBOA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to NCBOA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NCBOA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NCBOA INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NCBOA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of NCBOA INC?
- The 990 for the year ended August 31, 2025 names Duane Hurd.
- Who are the officers and directors of NCBOA INC?
- The 990 for the year ended August 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $3,000 (Sal Gambino, Treasurer).
- How much revenue does NCBOA INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $212,430, expenses of $201,342 and total assets of $33,692 at year end.
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All nonprofits in CARLSBAD · California · Recreation and sports