Friends of Section 9 Wrestling
Nonprofit profile at a glance
- EIN
- 300106723
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- Forestdale, MA, USA
- Phone
- 8455911498
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $84,521
- Expenses
- $74,779
- Assets
- $115,235
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Dan Wernikoff (President)
People named in this filing
- Dan Wernikoff (President)
- Gary Rissler (VP)
- Jeff Cuilty (Finance Chairman)
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 bring together the entire community for the development of Section 9 Wrestling. To coordinate an annual awards banquet to honor Section 9 wrestlers. To provide programs to educate and train wrestlers, coaches, and officials and give them opportunities to participate.
What it reported doing in 2025
Sectional and NYS Tournament
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 82
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.1%; rating input score 86
- Program expense ratio: 97.3%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 11.5%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 1.54; rating input score 59; 59th 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: 30.3% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 29.9% per year; rating input score 100; 93rd percentile among comparable filings
- Asset growth: 16.6% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 86.1% of revenue deployed · 97.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $73K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 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.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.