Nonprofit · EIN 59-3026235
SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS
Tax-exempt · ORANGE PARK, FL 32065
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $317,306 | $333,716 | -$16,410 | $27,968 | $0 | $27,968 |
| December 31, 2023 | 990 | $300,172 | $256,559 | $43,613 | $68,758 | $0 | $68,758 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $317,306
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $278,792
- Compensation of officers, directors and key employees
- $37,730
- Salaries, compensation and benefits (total)
- $37,730
- Professional fundraising fees
- $0
- Legal fees
- $61
- Program services (functional)
- $333,716
Balance sheet and other
- Total assets, start of year
- $44,378
- Total assets, end of year
- $27,968
- Total liabilities, end of year
- $0
- Net assets, end of year
- $27,968
- Gross receipts
- $317,306
- Employees
- 0
- Year formed
- 1986
- State of legal domicile
- FL
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gregory Bing | Commissioner Officer | 50 | $29,215 |
| Richard Kinney | Vice President Officer | 35 | $6,670 |
| Curtis Ewell | Treasurer Officer | 20 | $1,845 |
| Lynne Murphy | Secretary Officer | 10 | $0 |
| Ray Wagner | President Officer | 25 | $0 |
| Victor Odom | Member at Large Officer | 8 | $0 |
| Jamie Huggins | Sargeant At Arms Officer | 8 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY BING | COMMISSIONER Officer | 50 | $18,898 |
| MAURICE WILSON | TREASURER Officer | 20 | $4,516 |
| RICHARD KINNEY | VICE PRESIDENT | 35 | $3,899 |
| JAMIE HUGGINS | SARGEANT AT ARMS Officer | 8 | $2,449 |
| DAVID PATERNOSTER | MEMBER AT LARGE Officer | 8 | $2,374 |
| ALLEN LEWIS | SECRETARY Officer | 10 | $1,630 |
| RAY WAGNER | PRESIDENT Officer | 25 | $1,058 |
Address and contacts
- Address (IRS master file)
- 1075 OAKLEAF PLANTATION PKWY BOX810, ORANGE PARK, FL 32065-3624
- In care of
- % CURTIS EWELL
- Signed the 990
- CURTIS EWELL, Treasurer
- Phone
- (757) 348-0724
- Website
- https://refsabo.com/
- Return prepared by
- Vicki Middlekauff CMA PA
Mission
The mission of SABO is to provide basketball officeals to youth, adult and rec leagues by partnering wit local communities and the Florida Highschool Athletics Association
Program accomplishments
- Provied officaiating services for hihg shcool, youth and adult recreational leagues. Partner with local community centers, mentoring, training youth to become sports officials.Expenses $333,716
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 59-3026235
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $27,968
- Income (IRS master file)
- $317,306
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $317,306 | $333,716 | $27,968 | XML |
| 990 | December 2023 | $300,172 | $256,559 | $68,758 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 59-3026235).
Questions about SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS
- What is the EIN of SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS?
- The employer identification number (EIN) of SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS is 59-3026235.
- Is SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2016.
- Are donations to SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS 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 SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS?
- The 990 for the year ended December 31, 2025 lists 7 people; 3 received compensation from the organization, the highest $29,215 (Gregory Bing, Commissioner).
- How much revenue does SOUTHERN ASSOCIATION OF BASKETBALL OFFICIALS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $317,306, expenses of $333,716 and total assets of $27,968 at year end.
Other nonprofits in ORANGE PARK
- CLAY COUNTY SOCCER CLUB INC EIN 59-1981194 · last filed 990 for 2025
- FLEMING ISLAND ATHLETIC ASSOCIATION INC EIN 20-1398978 · last filed 990 for 2019
- MIDDLEBURG ASSOCIATION OF ATHLETICS EIN 81-1358217 · last filed 990 for 2025
- OAKLEAF SPORTS ASSOCIATION INC EIN 38-3817246 · last filed 990 for 2024
- POP WARNER LITTLE SCHOLARS INC EIN 52-1287647 · last filed 990 for 2024
- GYM RATZ CORPORATION EIN 33-4476434 · last filed 990-N for 2025
- POP WARNER LITTLE SCHOLARS INC EIN 87-4459202 · last filed 990-N for 2024
- FRIENDS OF TOP PARKS EIN 93-3019992 · last filed 990-N for 2024
All nonprofits in ORANGE PARK · Florida · Recreation and sports