Nonprofit · EIN 93-4078873
LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION
Tax-exempt · EUGENE, OR 97402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $397,245 | $391,101 | $6,144 | $41,329 | $0 | $41,329 |
| August 31, 2024 | 990 | $393,637 | $358,452 | $35,185 | $35,185 | $0 | $35,185 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $397,245
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $32,690
- Salaries, compensation and benefits (total)
- $32,690
- Professional fundraising fees
- $0
- Accounting fees
- $5,495
- Travel
- $529
- Program services (functional)
- $378,566
- Management and general (functional)
- $12,535
Balance sheet and other
- Total assets, start of year
- $35,185
- Total assets, end of year
- $41,329
- Total liabilities, end of year
- $0
- Net assets, end of year
- $41,329
- Net assets without donor restrictions
- $41,329
- Gross receipts
- $397,245
- Employees
- 0
- Volunteers
- 9
- Year formed
- 2023
- State of legal domicile
- OR
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 |
|---|---|---|---|
| GREG KASTEL | COMMISSIONER Trustee or director | 20 | $34,420 |
| SCOTT BELL | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BRENDEN NESBITT | PRESIDENT ELECT Trustee or director, Officer | 5 | $0 |
| RICK MASTERSON | PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| CURTIS DIAMA | TREASURER Trustee or director, Officer | 5 | $0 |
| CARLOS JONES | SECRETARY Trustee or director, Officer | 5 | $0 |
| JESSE TURK | MEMBER AT LARGE Trustee or director | 1 | $0 |
| BILLY ANDERSON | MEMBER AT LARGE Trustee or director | 1 | $0 |
| GERRY SNYDER | MEMBER AT LARGE Trustee or director | 1 | $0 |
| JEFF RAMP | MEMBER AT LARGE Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG KASTEL | COMISSIONER Trustee or director | 20 | $8,696 |
| RICK MASTERSON | PRESIDENT Trustee or director, Officer | 5 | $0 |
| SCOTT BELL | PRESIDENT ELECT Trustee or director, Officer | 5 | $0 |
| TREY CORNISH | PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| CURTIS DIAMA | TREASURER Trustee or director, Officer | 5 | $0 |
| STEVE MCINTYRE | SECRETARY Trustee or director, Officer | 5 | $0 |
| BRENDEN NESBITT | MEMBER AT LARGE Trustee or director | 1 | $0 |
| BILLY ANDERSON | MEMBER AT LARGE Trustee or director | 1 | $0 |
| GERRY SNYDER | MEMBER AT LARGE Trustee or director | 1 | $0 |
| NIKKI VANCE | MEMBER AT LARGE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 23121, EUGENE, OR 97402-0425
- Principal officer (990 for 2024)
- CURTIS DIAMA, PO BOX 23121, EUGENE, OR 97402
- Signed the 990
- CURTIS DIAMA, TREASURER
- Phone
- (541) 870-1407
- Website
- HTTPS://WWW.LCBOA.INFO/
- Return prepared by
- HOUCK EVARTS & COMPANY LLC
Mission
WE AIM TO UPHOLD THE INTEGRITY OF THE GAME BY PROVIDING HIGHLY TRAINED AND PROFESSIONAL OFFICIALS WHO ENFORCE THE RULES AND ENSURE FAIR PLAY. WE ARE COMMITTED TO CONTINUOUS EDUCATION, ETHICAL CONDUCT, AND FOSTERING A POSITIVE ENVIRONMENT FOR ALL PARTICIPANTS.
Program accomplishments
- OFFICIATE BASKETBALL CONTESTS AT HIGH SCHOOLS IN THE GREATER LANE COUNTY AREAExpenses $372,371 · revenue $397,245
- COMPREHENSIVE BASKETBALL OFFICIAL TRAINING DESIGNED TO HELP BOTH NEW AND EXPERIENCED OFFICIALS. TRAINING INCLUDES A MENTOR ASSIGNMENT FOR NEW OFFICIALS TO HELP THEM DURING THEIR FIRST YEAR ON THE COURT.Expenses $6,195
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
- 93-4078873
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2025
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $41,329
- Income (IRS master file)
- $397,245
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $397,245 | $391,101 | $41,329 | XML |
| 990 | August 2024 | $393,637 | $358,452 | $35,185 | XML |
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 93-4078873).
Questions about LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION
- What is the EIN of LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION?
- The employer identification number (EIN) of LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION is 93-4078873.
- Is LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2025.
- Are donations to LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION 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 LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION 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 LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION 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 LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION?
- The 990 for the year ended August 31, 2025 names CURTIS DIAMA.
- Who are the officers and directors of LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION?
- The 990 for the year ended August 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $34,420 (GREG KASTEL, COMMISSIONER).
- How much revenue does LANE COUNTY OREGON BASKETBALL OFFICIALS ASSOCIATION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $397,245, expenses of $391,101 and total assets of $41,329 at year end.
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All nonprofits in EUGENE · Oregon · Community improvement and capacity building