National Intercollegiate Soccer Officials Association
Nonprofit profile at a glance
- EIN
- 231968208
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Fort Wayne, IN, USA
- Phone
- 5174022941
- Rating confidence
- Limited
Reported finances
- Revenue
- $661,993
- Expenses
- $718,645
- Assets
- $486,080
- Liabilities
- $23,099
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- BEN TREVINO (PRESIDENT)
- JUDE CARR (VICE-PRESIDENT)
- MARC LAWRENCE (PAST PRESIDENT)
Highest reported compensation
- MARY PENSO (MANAGING DIRECTOR): $57,075 total reported compensation
- LANCE VAN HAITSMA (DIRECTOR OF OPERATIONS): $44,800 total reported compensation
- THOMAS RICHARDSON (ASSOCIATE DIRECTOR): $38,020 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The national intercollegiate soccer officials association ("nisoa") is an organization of more than 4,500 soccer officials which trains, certifies, and provides qualified soccer referees for the college soccer community throughout the country. The mission of nisoa is to assist in the development of soccer as a major sport in the united states and to improve the quality of officiating at the college and high school levels.
What it reported doing in 2024
Educational material production and distribution - educational material is produced under the guidance of the senior director of instruction and includes planning with the nisoa national clinician faction. They typically meet over a weekend in april or may in a central location to plan the educational material for upcoming national referee academies, as well as local and regional clinics. National clinicians are given tasks to develop the educational material for the upcoming year. This material includes, but is not limited to, powerpoint presentations, video clips, and articles. Material is dispersed to the local chapters through a thumb drive via mail, and national academies receive their educational material from the national clinicians attending said academy.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 67
- Sustainability: 25
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.6%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 25.9%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 150% per year; rating input score 100; 100th percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 12 board members independent · 5 of 9 filing controls reported
- Programs: 10 filed program accomplishments
- Leadership: top reported pay $57K · 13 people listed
- Highest-paid contractors: 2 contractors listed · $373K reported
- Consistency: 10 of 10 current checks pass
- Schedules: 4 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 19/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 9/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.