PACIFIC NORTHWEST BASKETBALL OFFICIALS ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PACIFIC NORTHWEST BASKETBALL OFFICIALS ASSOCIATION (EIN 91-0965531)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-10-30
IRS object ID: 202523039349300347
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-30T12:21:50-04:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	205973159	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WEINSTEIN & SCHWAB PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	112 OLDS STATION RD SUITE A	AddressLine1Txt
City	WENATCHEE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98801	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	910965531	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PACIFIC NORTHWEST BASKETBALL OFFICI	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PACI	BusinessNameControlTxt
Phone	5096621491	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 195	AddressLine1Txt
City	WENATCHEE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	988070195	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MAC CLARK	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5096621491	PhoneNum
Signature	2025-10-30	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KIRK LYONS CPA	PreparerPersonNm
PTIN	P01035115	PTIN
Phone	5096621491	PhoneNum
Preparation	2025-10-30	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MAC CLARK	PrincipalOfficerNm
Gross Receipts	$832,764	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	PNBOA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1977	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	WE PROVIDE QUALIFIED REFEREES FOR YOUTH, ADULT, RECREATION AND SCHOOL GAMES IN THE GREATER PUGET SOUND REGION.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$12,680	PYContributionsGrantsAmt
CY Contributions Grants	$590	CYContributionsGrantsAmt
PY Program Service Revenue	$729,735	PYProgramServiceRevenueAmt
CY Program Service Revenue	$829,770	CYProgramServiceRevenueAmt
PY Investment Income	$1,937	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$10,094	PYOtherRevenueAmt
CY Other Revenue	$2,404	CYOtherRevenueAmt
PY Total Revenue	$754,446	PYTotalRevenueAmt
CY Total Revenue	$832,764	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$761,940	PYOtherExpensesAmt
CY Other Expenses	$854,651	CYOtherExpensesAmt
PY Total Expenses	$761,940	PYTotalExpensesAmt
CY Total Expenses	$854,651	CYTotalExpensesAmt
PY Revenues Less Expenses	-$7,494	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$21,887	CYRevenuesLessExpensesAmt
Total Assets BOY	$144,947	TotalAssetsBOYAmt
Total Assets EOY	$123,060	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$144,947	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$123,060	NetAssetsOrFundBalancesEOYAmt
Mission	WE PROVIDE QUALIFIED REFEREES FOR YOUTH, ADULT, RECREATION AND SCHOOL GAMES IN THE GREATER PUGET SOUND REGION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE OFFICIALS FOR SCHOOL AND RECREATION BASKETBALL GAMES THROUGH LOCAL PARKS DEPARTMENT AND SCHOOL DISTRICTS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KIRK LYONS CPA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5096621491	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 195	AddressLine1Txt
City	WENATCHEE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98807	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KEVIN CHINN
OVERSIGHT	Yes (X)	$0	$0	$0
MAC CLARK
PRESIDENT	Yes (X)	$0	$0	$0
TONY FORD
ETHICS & GRI	Yes (X)	$0	$0	$0
MIKE LLOYD
RECREATION C	Yes (X)	$0	$0	$0
MAZVITA MARAIRE
VICE PRESIDE	Yes (X)	$0	$0	$0
MATT MCCARTY
RECRUIT & RE	Yes (X)	$0	$0	$0
BRIAN RISELAND
TREASURER	Yes (X)	$0	$0	$0
MIKE SAITO
APPRENTICE C	Yes (X)	$0	$0	$0
MIIKE SALYER
EVALUATIONS	Yes (X)	$0	$0	$0
RODNEY STAR THORNLEY
MEMBERSHIP	Yes (X)	$0	$0	$0
RANDY WO-ENG
SECRETARY	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$590	MembershipDuesAmt
Total Contributions	$590	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GAMES FEES-REC	$571,355	$571,355
SCHOOL ADMIN FEE (WOA)	$103,678	$103,678
GAME FEES-SCHOOL NON WOA	$94,538	$94,538
SERVICE FEE-REC	$47,083	$47,083
SERVICE FEE-SCHOOL	$6,421	$6,421

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,695	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,695	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$829,770	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	FINES	Desc
Total Revenue Column	$2,404	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,404	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,404	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$832,764	TotalRevenueColumnAmt
Related Or Exempt Func Income	$832,174	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$790,984	TotalAmt
Program Services	$790,984	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,798	TotalAmt
Management And General	$1,798	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$192	TotalAmt
Management And General	$192	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$10,858	TotalAmt
Management And General	$10,858	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,438	TotalAmt
Management And General	$1,438	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$600	TotalAmt
Management And General	$600	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
TRAINING & ACADEMY	$15,433	$15,433
B & O TAXES	$12,951		$12,951
BANQUET	$6,816	$6,816
LABOR & INDUSTRIES	$6,318		$6,318

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,263	TotalAmt
Program Services	$6,570	ProgramServicesAmt
Management And General	$693	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$854,651	TotalAmt
Program Services	$819,803	ProgramServicesAmt
Management And General	$34,848	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$51,164	BOYAmt
EOY	$110,115	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$71,937	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$21,846	BOYAmt
EOY	$12,945	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$144,947	BOYAmt
EOY	$123,060	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$144,947	BOYAmt
EOY	$123,060	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$144,947	BOYAmt
EOY	$123,060	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$144,947	BOYAmt
EOY	$123,060	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$21,887	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	UNDEPOSITED FUNDS	Desc
Book Value	$12,945	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$12,945	TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11G	OFFICIALS-REC GAMES ARBITER 496,559 0 0 OFFICIAL-SCHOOL NON-WOA ARBIT 111,297 0 0 ASSIGNORS-JOHN 75,876 0 0 ASSIGNORS-SALIMA 37,768 0 0 OBSERVATIONS 33,377 0 0 OFFICALS-REC GAMES 27,496 0 0 OFFICIALS-TRAVEL NON-WOA 5,539 0 0 ASSIGNORS-JOHN TURNBACKS 1,920 0 0 INCENTIVES-MEETINGS-CERTIFICA 541 0 0 ASSIGNORS-SALIMA TURNBACKS 505 0 0 PARKING-NON SCHOOL GAMES BCC 66 0 0 OFFICIALS-SCHOOL GAMES-CHECK 40 0 0 TOTAL 790,984 0 0