National Wrestling Coaches Association

Nonprofit profile at a glance

EIN
421479687
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Manheim, PA, USA
Phone
7176538009
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$3,246,287
Expenses
$2,780,942
Assets
$2,394,702
Liabilities
$319,718

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

34 people listed

Executive titles in this filing

  • TROY NICKERSON (PRESIDENT)
  • JON SIOREDAS (PRESIDENT -)

Highest reported compensation

  • MICHAEL W MOYER (EXECUTIVE DI): $171,517 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 nwca brings the wrestling coaching community together to advance the sport and ensure that current and future generations have the opportunity to engage in a safe and educationally based wrestling experience. This is primarily done by strengthening existing programs, creating new programs, and providing coaches with progressive educational opportunities.

What it reported doing in 2024

The nwca hosts a series of premier events each that are intended to showcase amateur wrestling's hero's and champions to a broad audience. The nwca also makes it best efforts to nationally televise and/or webstream its events in an effort to communicate the incredible renaissance of college wrestling to the casual fan. These events include the multi divisional national duals which features upwards to 100 of the top college wrestling teams in every division other than division i. The teams compete for a national dual meet championship in their respective divisions. The pittsburgh classic features many of the top high school seniors from Pennsylvania vs an all star team of high school seniors from across the nation. There is an undercard featuring a team of high school seniors from western Pennsylvania vs a team of high school seniors from a specific state. Many of the participating high school seniors are among the top recruits in the nation. In some cases, the nwca works closely with college governing bodies such as the ncaa, naia, and junior college to provide support services for the respective national championships. In other instances, the nwca collaborates with other wrestling entities to host premier championships such as the national collegiate women's wrestling championships (ncwwc). Women's wrestling at ncaa affiliated colleges is currently recognized as an "emerging sport" so the nwca works with affiliated organizations such as wrestle like a girl, USA wrestling, national wrestling hall of fame, and USA wrestling to host a national championship until all ncaa minimum requirements are met to qualify for ncaa championship status.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.4%; rating input score 70
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: $21.1 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.3%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 70.4% of revenue deployed · 82% of spending went to programs
  • Governance: 28 of 28 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $172K · 34 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.