Alabama Sports Officials Foundation

Nonprofit profile at a glance

EIN
811776555
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Opelika, AL, USA
Phone
3347452564
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$75,003
Expenses
$27,119
Assets
$297,508

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • JEFFERY A HILYER (TREASURER)
  • ROBERT LOSE (CHAIRMAN)
  • DAVID BELL (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational scholarships to individuals with a high school diploma who are enrolled in a post-secondary institution located in the state of Alabama.

What it reported doing in 2025

To provide educational scholarships to sports officials (or children of or spouse of) currently affiliated with Alabama high school athletic association.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 82
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.6%; rating input score 37
  • Program expense ratio: 97.5%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 63.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 10.97; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -7.9% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 36.6% of revenue deployed · 97.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.