National Assoc of Railroad Referees
Nonprofit profile at a glance
- EIN
- 521790121
- IRS 990-EZ coverage
- 2013–2025
- Forms available
- Form 990-EZ 2025
- Location
- Reynoldsburg, OH, USA
- Phone
- 7404576497
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Business and Industry
Reported finances
- Revenue
- $65,586
- Expenses
- $79,053
- Assets
- $137,745
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- TOM PONTOLILLO (PRESIDENT)
- MICHAEL PHILLIPS (VICE PRESIDENT)
- DEANDRA ROACHE (VICE PRESIDENT)
- HAYDEE ROSARIO (VICE PRESIDENT)
- DIEGO PENA (VICE PRESIDENT)
People named in this filing
- TOM PONTOLILLO (PRESIDENT)
- ERICA TENER (SECRETARY)
- WARREN DENT (TREASURER)
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
The aims and purposes of the association are (1) to promote mutual exchange of ideas and information among its members concerning items of mutual interest (2) to communicate with the national mediation board and otherappropriate agencies, groups and organizations to offer aid and assistance as is deemed appropriate in the promotion of railroad arbitration (3) to be available to the national mediation board and other appropriate agencies, groups and organizations to offer comments upon various suggestions and requests as they may solicit same (4) to obtain and distribute to the membership information and documentation of interest to the professionalpursuits of the members (5) to engage in educational pursuits as may be appropriate and (6) to take other action to promote the interests of railroad arbitration as deemed appropriate by the association to achieve the aims and purposes of the association.
What it reported doing in 2025
Form 990-ez, part iii, line 28 - first accomplishmentthe aims and purposes of the association are (1) to promote mutual exchangeof ideas and information among its members concerning items of mutualinterest (2) to communicate with the national mediation board and otherappropriate agencies, groups and organizations to offer aid and assistanceas is deemed appropriate in the promotion of railroad arbitration (3) to beavailable to the national mediation board and other appropriate agencies, groups and organizations to offer comments upon various suggestions andrequests as they may solicit same (4) to obtain and distribute to themembership information and documentation of interest to the professionalpursuits of the members (5) to engage in educational pursuits as may beappropriate and (6) to take other action to promote the interests ofrailroad arbitration as deemed appropriate by the association to achievethe aims and purposes of the association.
Operating model
- Revenue model
- Earned-program. 61% of the money available for current operations came from fees and other program revenue.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 42
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -20.5%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 1.74; rating input score 62; 62nd 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: 5.8% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 0.2% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 1 filed schedules
- Filing history: 8 filing years from 2013 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.