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East Bay Basketball Officials Association

EIN 94-3164093 · Hercules, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair63 out of 100GovernanceWeak36 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

EAST BAY BASKETBALL OFFICIALS ASSOCIATION RECRUITS, TRAINS, AND ASSIGNS AMATEUR SPORTS OFFICIALS, PROMOTING FAIR PLAY AND SPORTSMANSHIP THROUGH EDUCATION AND COLLABORATION, WE ENHANCE PUBLIC APPRECIATION FOR THE SKILL, PROFESSIONALISM AND INTEGRITY OF SPORTS OFFICIATING.

Income
$396,545
Spending
$396,845
Spent on programs
98%
Reserves
1.5 months of spending
Largest source of income
fees for its services, 96%
Employees
0
Highest pay
$7,266, president

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 63 out of 100.

  • Reserves

    10 of 35

    Spendable reserves would cover 1.5 months of spending.

  • Debt

    20 of 20

    It owes 9% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 0% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    98% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 36 out of 100.

  • Independent board

    5 of 25

    0 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $389,503 spent. THE EAST BAY BASKETBALL OFFICIALS ASSOCATION (EBBOA) RECRUITS, TRAINS AND ASSIGNS AMATEUR SPORTS OFFICIAS WHILE PROMOTING INTEGRITY, FAIR PLAY AND SPORTSMANSHIP. THE ENTITY COLLABORATES WITH SPORTS ORGANIZATIONS TO ENSURE HIGH-QUALITY OFFICIATING AND UPHOLD THE STANDARDS OF THE GAME OF BASKETBALL. THROUGH COMPREHENSIVE TRAINING, MENTORSHIP AND EDUCATIONAL PROGRAMS, THE EBBOA EQUIPS OFFICIALS WITH THE SKILLS AND KNOWLEDGE NEEDED TO EXCEL. THE ORGANIZATION'S COMMITMENT EXTENDS BEYOND OFFICIATING AS THEY ADVOCATE FOR THE RECOGNITION AND PROFESSIONALISM OF SPORTS OFFICIALS. THE EBBOA ALSO FOSTERS PUBLIC APPRECIATION FOR THE VITAL ROLE OF OFFICIALS IN MAINTAINING THE INTERGRITY OF COMPETITION. BY DEVELOPING NEW REFEREES AND SUPPORTING EXPERIENCED ONES, THE ORGANIZATION STRENGTHENS THE OFFIICATING COMMUNITY AND THUS, CONTRIBUTES TO A POSITIVE SPORTS EXPERIENCE FOR ATHLETES, COACHES AND FANS. THE ENTITY'S MISSION IS TO UPHOLD FAIRNESS AND EXCELLENCE IN AMATEUR SPORTS OFFICIATION AT ALL LEVELS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.