West Suburban Officials Association
Nonprofit profile at a glance
- EIN
- 203738321
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Buffalo, MN, USA
- Phone
- 6127504727
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Recreation& Sports N.E.C.
Reported finances
- Revenue
- $388,172
- Expenses
- $384,378
- Assets
- $19,242
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DARREN GLUR (PRESIDENT)
People named in this filing
- TRAVIS HANSON (MEMBER AT LA)
- BRANDON LINDQUIST (MEMBER AT LA)
- GARY SELL (MEMBER AT LA)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote, carry on, conduct and foster youth hockey officiating, education, training and publication related to the sport. To provide enjoyment, appreciation and improvement of hockey officials in Minnesota hockey.
What it reported doing in 2024
West suburban officials assocation (wsoa) was created in 2006 to improve the officiating in district 5 of Minnesota hockey, therefore improving the game of youth hockey in district 5 of Minnesota hockey. This organization benefits many youth players and officials. Wsoa participation has increased each season: our first year we had approximately 150 officials on our roster and this season we had over 280 officials on our roster. There are four levels of officials recognized by USA hockey: level one is the lowest, or entry level, and level four is the highest level attainable. USA hockey tracks the number of officials that register each season, against the number of returning officials from the previous season. Traditionally USA hockey has 50% retention of their officials at levels one and two. Wsoa retain approximately 90% of level one officials as they transition to level two. Youth hockey benefits because improved officiating makes the game more enjoyable for all participants. Players are able to skate more freely, are given more opportunity to make passing plays and are also able to stickhandle. Properly trained officials provide a safe play environment for youth. District 5 of Minnesota hockey had about 2,800 participants during the 2024-2025 season. Everyone of these youth benefits from having the wsoa officials on the ice. All officials who register with USA hockey attend a seminar, are tested, and must also complete an open book final test by november 30th each season, to become fully certified. Wsoa holds two training sessions for our young officials consisting of a minimum of one hour in the classroom and one hour in a controlled scrimmage with experienced officials teaching the young officials both on and off the ice. This year our clinic was on october 27 and november 3, 2024. Wsoa also has a mentoring program. Each young official referees his/her first few games with an experienced official as a shadow on the ice. This experienced official does not call the game for the young official, but simply lends assistance as the young official gains confidence refereeing a game. This is a very helpful program that we have used in the past and will continue to use in the future. Wsoa continues with the training through the first two seasons of each official's career, partnering experienced officials with the young officials. Wsoa has advanced many officials to work in the Minnesota state high school league, and a few have advanced into division iii and division i college hockey. Each of the officials benefit from skills they may use as a part time or, in some rare cases, a full time career.
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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.5%; rating input score 99
- Program expense ratio: 99.5%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 52nd percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 98.5% of revenue deployed · 99.5% of spending went to programs
- Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $382K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 2 filed schedules
- Filing history: 11 filing years from 2012 to 2024
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Moderate — Sustainability: Operating margin scored 42/100.