Socal High School Soccer Referees Association Inc

Nonprofit profile at a glance

EIN
813709722
IRS 990 coverage
2016–2018
Forms available
Form 990 2018
Location
Newport Beach, CA, USA
Phone
9496330211
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$216,119
Expenses
$119,632
Assets
$312,159
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOSE MACIAS (President)
  • ROB CIUFO (Vice President)

People named in this filing

  • JOSE MACIAS (President)
  • DEBBIE DAKOUZLIAN (Secretary)
  • ELROI REIMNITZ (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. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Southern California Soccer Officials Association is a nonprofit Mutual Benefit Corporation organized to promote the education and training of individuals as prospective officials at various levels in the sport of Soccer.

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.7%; rating input score 53
  • Program expense ratio: 95.2%; rating input score 95
  • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.6%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.61; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 43.2% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 52.7% of revenue deployed · 95.2% of spending went to programs
  • Governance: 0 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $114K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2016 to 2018
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.