Northern California Officials Association Sacramento Section
Nonprofit profile at a glance
- EIN
- 680425876
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024
- Location
- Sacramento, CA, USA
- Phone
- 9165723233
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Management & Technical Assistance
Reported finances
- Revenue
- $65,060
- Expenses
- $56,952
- Assets
- $123,935
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Mike Miklaus (President)
People named in this filing
- Mike Miklaus (President)
- William Swanson (Exec Secretary Treasurer)
- Bruce Levering (Director Baseball)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To train personnel for officiating of all high school sport athletic contests in the north area of CIF-Sac-Joaquin Section.
What it reported doing in 2024
Train & certify sports officials for high school baseball, basketball, football, and softball so as to elevate the standards of officiating and interpreting rules. We train officials for 100+ schools for varsity, JV & frosh competition levels.
Operating model
- Revenue model
- Earned-program. 93% 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. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 82
- Sustainability: 59
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.8%; rating input score 87
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 12.5%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 2.18; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 39.2%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: -3.9% per year; rating input score 0; 37th percentile among comparable filings
- Asset growth: 3.2% per year; rating input score 100; 51st percentile among comparable filings
Details
- Where the money goes: 86.8% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $57K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 14 filed money-flow records
- 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 4/100.