Elite Officials of Nebraska
Nonprofit profile at a glance
- EIN
- 993588678
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025
- Location
- Lincoln, NE, USA
- Phone
- 4027640937
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Leadership Development
Reported finances
- Revenue
- $84,073
- Expenses
- $78,776
- Assets
- $9,786
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- BRIAN L ARVIN SR (OPERATIONS CONSULTANT)
- MONTSHO WILSON (DIRECTOR OF FINANCE OPERATIONS)
- JEFFREY WILLIAMS (DIRECTOR OF OFFICIATING SERVICES)
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
Elite officials of Nebraska's (eon) mission is to encourage a positive learning community for basketball officials to develop and hone their officiating skills. We strive to provide a culture of integrity, character and excellence to building a strong foundation for current and future basketball officials. Eon conducts officiating training and recruiting sessions. Eon assigns over 1,300 varsity/subvarsity games as well as 14,700 youth games a year as well as holding monthly meetings.
What it reported doing in 2025
Provided training, education, and officiating services to support amateur athletic competition and develop qualified sports officials throughout Nebraska.
Operating model
- Revenue model
- Donor-supported. 68% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 100
- Sustainability: 44
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.7%; rating input score 94
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 6.3%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 93.7% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $79K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- 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.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Sustainability: Operating margin scored 55/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.