Washington District Football Officials Association Inc
Nonprofit profile at a glance
- EIN
- 521358788
- IRS 990 coverage
- 2014–2021
- Forms available
- Form 990 2021
- Location
- Frederick, MD, USA
- Phone
- 3013920755
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $467,478
- Expenses
- $442,625
- Assets
- $115,458
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- AL FERRARO (COMMISSIONER): $22,967 total reported compensation
- JACK KRAVITZ (ASSISTANT COMMISSIONER): $13,782 total reported compensation
- ROBERT MORRIS (TREASURER): $3,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Educational support services - high school football officiating.
What it reported doing in 2021
Enables students to participate in extra curricular activities.
Operating model
- Revenue model
- Earned-program. 100% 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: 74
- Sustainability: 36
- Growth: 20
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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.3%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: 9.8%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -4.3% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $23K · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 8 filing years from 2014 to 2021
- Contacts: How to reach this organization
- Money network: 5 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 42/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.