Civic Intelligence

National Intercollegiate Soccer

EIN 23-1968208 • 501(c)6 • Fort Wayne, IN

Profile

Recruit, train, certify soccer

2021 Huffman BoulevardFort Wayne, IN 46808-2213

nisoa.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.05x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

19th percentile

-8.6%

Higher net margin than 19% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$57,075

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

42nd percentile

1.2%

Faster asset growth than 42% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

37%

Faster revenue growth than 89% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$486,080

Up $5,536 (+1.2%) from 2023

Liabilities

Up

$23,099

Up $23,049 (+46098%) from 2023

Net Assets

Down

$462,981

Down $17,513 (-3.6%) from 2023

Revenue

Up

$661,993

Up $178,613 (+37%) from 2023

Expenses

Up

$718,645

Up $329,819 (+85%) from 2023

Net Income

Down

-$56,652

Down $151,206 (-160%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $322,502Liabilities 2010: $0Net Assets 2010: $322,5022010Assets 2011: $482,357Liabilities 2011: $0Net Assets 2011: $482,3572011Assets 2012: $555,799Liabilities 2012: $0Net Assets 2012: $555,7992012Assets 2013: $604,608Liabilities 2013: $0Net Assets 2013: $604,6082013Assets 2014: $445,166Liabilities 2014: $105Net Assets 2014: $445,0612014Assets 2015: $374,593Liabilities 2015: $155Net Assets 2015: $374,4382015Assets 2016: $465,504Liabilities 2016: $530Net Assets 2016: $464,9742016Assets 2017: $559,197Liabilities 2017: $1,023Net Assets 2017: $558,1742017Assets 2018: $313,653Liabilities 2018: $530Net Assets 2018: $313,1232018Assets 2019: $381,906Liabilities 2019: $25Net Assets 2019: $381,8812019Assets 2020: $497,769Liabilities 2020: $25Net Assets 2020: $497,7442020Assets 2021: $460,752Liabilities 2021: $50Net Assets 2021: $460,7022021Assets 2022: $356,574Liabilities 2022: $50Net Assets 2022: $356,5242022Assets 2023: $480,544Liabilities 2023: $50Net Assets 2023: $480,4942023Assets 2024: $486,080Liabilities 2024: $23,099Net Assets 2024: $462,9812024

Highlighted filing

2024

Assets$486,080
Liabilities$23,099
Net Assets$462,981

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $517,2312010Expenses 2011: $483,6502011Expenses 2012: $570,3042012Revenue 2013: $653,891Expenses 2013: $605,082Net Income 2013: $48,8092013Revenue 2014: $597,773Expenses 2014: $575,509Net Income 2014: $22,2642014Revenue 2015: $394,961Expenses 2015: $445,349Net Income 2015: -$50,3882015Revenue 2016: $524,171Expenses 2016: $441,838Net Income 2016: $82,3332016Revenue 2017: $458,657Expenses 2017: $470,066Net Income 2017: -$11,4092017Revenue 2018: $426,493Expenses 2018: $622,734Net Income 2018: -$196,2412018Revenue 2019: $512,764Expenses 2019: $444,006Net Income 2019: $68,7582019Revenue 2020: $503,233Expenses 2020: $387,370Net Income 2020: $115,8632020Revenue 2021: $428,424Expenses 2021: $465,466Net Income 2021: -$37,0422021Revenue 2022: $448,020Expenses 2022: $495,683Net Income 2022: -$47,6632022Revenue 2023: $483,380Expenses 2023: $388,826Net Income 2023: $94,5542023Revenue 2024: $661,993Expenses 2024: $718,645Net Income 2024: -$56,6522024

Highlighted filing

2024

Revenue$661,993
Expenses$718,645
Net Income-$56,652

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$0.23$4.63$6.62$7.19$0.57
2023Summary only. Only limited summary data is available for this year.$4.81$0.00$4.80$4.83$3.89$0.95
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.00$3.57$4.48$4.96$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.00$4.61$4.28$4.65$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.00$4.98$5.03$3.87$1.16
2019Summary only. Only limited summary data is available for this year.$3.82$0.00$3.82$5.13$4.44$0.69
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.01$3.13$4.26$6.23$1.96
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.01$5.58$4.59$4.70$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$0.01$4.65$5.24$4.42$0.82
2015Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.74$3.95$4.45$0.50
2014Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$5.98$5.76$0.22
2013Detailed filing. Detailed filing data is available for this year.$6.05$0.00$6.05$6.54$6.05$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.56$0.00$5.56$5.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.00$4.82$4.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.00$3.23$5.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 4, 2025
Return Version
2024v5.1
Gross Receipts
$773,371
Mission and Program Overview

Mission

Recruit, train, certify soccer

To assist in the development of soccer as a major sport in the united states and to improve the quality of officiating at the college and high school levels

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$366,879$469,090▲ $102,211
Savings and Temporary Cash Investments$108,027$14,378▼ $93,649
Cash and Non-Interest-Bearing Accounts$5,565$2,612▼ $2,953
Land, Buildings, and Equipment, Net$73$0▼ $73
Total Assets$480,544$486,080▲ $5,536
Liabilities
Other Liabilities$50$23,099▲ $23,049
Total Liabilities$50$23,099▲ $23,049
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$480,494$462,981▼ $17,513
Total Net Assets Fund Balance$480,494$462,981▼ $17,513
Total Liabilities and Net Assets / Fund Balance$480,544$486,080▲ $5,536

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,010$2,010
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary PensoManaging DirectorPT$57,075$57,075
Lance Van HaitsmaDirector of OperationsPT$44,800$44,800
Thomas RichardsonAssociate DirectorPT$38,020$38,020
Carmen SerbioDirector of Financial ManagementPT$18,900$18,900
Amanda RossSenior Director of EvaluationsPT$12,000$12,000
Corey RockwellSenior Director of InstructionPT$9,450$9,450
Dan LukashSenior Director of ProgramsPT$1,450$1,450
Ben TrevinoPresidentPT$1,400$1,400
James MayesSecretaryPT$1,100$1,100
Jude CarrVice-presidentPT$900$900
Diana EsquivelChairPT$750$750

Board Members and Trustees

NameTitle
Marc LawrencePast President
Bj JonesLegal Counsel

Highest Paid Contractors

ContractorServicesLocationCompensation
RefquestOfficial Registration ServicesPO BOX 30737, Indianapolis, IN 46230-0737$260,175
Arbiter SportsSports Events Management Services9815 SOUTH MONROE STREET, Sandy, UT 84070-4296$113,120
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$646,125
Investment Income
$9,516
Other Revenue
$6,352
Change in Net Assets
$-56,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$508,665
Salaries, Compensation, and Employee Benefits$209,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$260,175
Current Officers, Directors, Trustees, and Key Employees---$185,845
Insurance---$76,692
Travel---$71,119
Office Expenses---$28,673
Fees for Services Other---$23,959
Information Technology---$18,066
Conferences and Meetings---$13,881
Other Salaries and Wages---$12,750
Payroll Taxes---$10,785
Advertising---$8,339
Fees for Services Accounting---$4,295
All Other Expenses---$3,393
Pension Plan Contributions---$600
Depreciation Depletion---$73
Total Functional Expenses$0$0$0$718,645
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$23,049
Due to National Intercollegiate Soccer Officials Association Foundation Fund$50
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is comprised of members who are collegiate soccer officials.

Form 990, Part VI, Section A, Line 7A

Each member is entitled to vote on governance in the local chapter, and the chapters vote at the national level based on the size of the chapter. The country is divided into regions, and the chapters vote on their regional representatives. The regional representatives, along with the national officials elected from the executive board, make the national decisions. These decisions can be questioned at the executive board meetings or the annual general meeting.

Form 990, Part VI, Section A, Line 7B

The decisions made by the national board can be questioned at the executive board meetings or the annual general meeting.

Form 990, Part VI, Section B, Line 11B

The officers and the executive board are provided with copies of the tax return before filing.

Form 990, Part VI, Section B, Line 12C

Officers and directors are required to complete and disclose conflict of interest statements. Conflict of interest statements are updated and reviewed quarterly.

Form 990, Part VI, Section B, Line 15A

The salary of the organization's managing director is reviewed annually by the board president.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public. Members may receive governing documents upon request.

Filing and Contact Details

Filer

Filer Name
National Intercollegiate Soccer
EIN
23-1968208
Phone
5174022941
Address
2021 HUFFMAN BOULEVARD, FORT WAYNE, IN 46808-2213

Signing Officer

Name
Ben Trevino
Title
President
Phone
3143917233
Signed
2025-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Trevino
Formed
1964
Legal Domicile
In
Voting Board Members
12
Independent Board Members
9
Employees
3
Volunteers
50

Preparer

Firm
GJC CPA'S & ADVISORS
Address
1001 WOODWARD AVENUE SUITE 850, DETROIT, MI 48226-1904
Preparer
Michael R Nicholas
Phone
3139652655
Raw XML AppendixShowing 400 of 429 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0TO ASSIST IN THE DEVELOPMENT OF SOCCER AS A MAJOR SPORT IN THE UNITED STATES AND TO IMPROVE THE QUALITY OF OFFICIATING AT THE COLLEGE AND HIGH SCHOOL LEVELS
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSOCIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SENIOR DIRECTOR OF INSTRUCTION
IRS990/Form990PartVIISectionAGrp/TitleTxt4SENIOR DIRECTOR OF EVALUATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SENIOR DIRECTOR OF PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR OF FINANCIAL MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12LEGAL COUNSEL
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION ("NISOA") IS AN ORGANIZATION OF MORE THAN 4,500 SOCCER OFFICIALS WHICH TRAINS, CERTIFIES, AND PROVIDES QUALIFIED SOCCER REFEREES FOR THE COLLEGE SOCCER COMMUNITY THROUGHOUT THE COUNTRY. THE MISSION OF NISOA IS TO ASSIST IN THE DEVELOPMENT OF SOCCER AS A MAJOR SPORT IN THE UNITED STATES AND TO IMPROVE THE QUALITY OF OFFICIATING AT THE COLLEGE AND HIGH SCHOOL LEVELS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-5693
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-5693
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0480494
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0NCAA REGISTRATION FEES
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IRS990/OtherLiabilitiesGrp/BOYAmt050
IRS990/OtherLiabilitiesGrp/EOYAmt023099
IRS990/OtherRevenueTotalAmt06352
IRS990/OtherSalariesAndWagesGrp/TotalAmt012750
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt010785
IRS990/PensionPlanContributionsGrp/TotalAmt0600
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BEN TREVINO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0575920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0575920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170205
IRS990/ProgSrvcAccomActy2Grp/Desc0STRATEGIC LEADERSHIP WORKSHOP - THIS WORKSHOP IS HELD ANNUALLY ON THE SECOND WEEKEND IN FEBRUARY. ATTENDEES FOR THIS EVENT INCLUDE ALL NATIONAL EXECUTIVE BOARD MEMBERS, THE PROGRAM DIRECTOR, STAFF, AND OTHER INVITED GUESTS. THE FOCUS OF THIS EVENT IS TO REEVALUATE THE PREVIOUS YEAR OF WORK IN ORDER TO SET GOALS AND NARROW DOWN THE FOCUS FOR THE CURRENT YEAR. ADDITIONALLY, AWARDS, SUCH AS HALL OF FAME INDUCTIONS, ARE PRESENTED DURING THIS TIME.
IRS990/ProgSrvcAccomActy3Grp/Desc0LOCAL AND REGIONAL TRAINING - LOCAL AND REGIONAL TRAINING IS PROVIDED BY THE NISOA INSTRUCTIONAL DIVISION AT THE REQUEST OF THE LOCAL NISOA CHAPTER OR THE ELECTED NISOA REGIONAL REPRESENTATIVE. NISOA NATIONAL CLINICIANS ARE ASSIGNED BY THE SENIOR DIRECTOR OF INSTRUCTION. THESE INSTRUCTORS ARE TYPICALLY FROM OUTSIDE OF THE AREA OR REGION AND ARE HELD IN THE HIGHEST REGARD IN THE COLLEGIATE SOCCER OFFICIATING DOMAIN. THIS TRAINING IS TO HELP SUPPORT LOCAL AND REGIONAL DEFICIENCIES, INCLUDING, BUT NOT LIMITED TO, NCAA RULE CHANGES, NCAA POINTS OF EMPHASIS FOR THE UPCOMING YEAR, AND BEST PRACTICES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ANNUAL GENERAL MEETING - THE ANNUAL GENERAL MEETING IS HELD DURING THE MONTH OF AUGUST. ATTENDEES INCLUDE BOARD MEMBERS, THE PROGRAM DIRECTOR, STAFF, AND OTHER INVITED GUESTS. DURING THIS MEETING, ROLL CALL IS TAKEN FOR DELEGATES FROM LOCAL CHAPTER LEADERSHIP. THE ANNUAL GENERAL MEETING PROVIDES A HOLISTIC UPDATE ON THE ORGANIZATION TO ITS MEMBERS AND PROVIDES THE ANNOUNCEMENT OF ELECTION RESULTS, VOTING OF POLICY CHANGES, UPDATES ON CURRENT AFFAIRS, ANNOUNCEMENT OF HALL OF FAME AND OTHER AWARDS, AND OTHER MATTERS. THIS MEETING IS BROADCASTED AND RECORDED FOR THE FUTURE VIEWING PLEASURE OF THE MEMBERSHIP.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1NISOA REFEREE SUMMIT - HELD ANNUALLY AT THE END OF FEBRUARY OR THE BEGINNING OF MARCH, THIS EVENT IS A WEEKEND-LONG EXTRAVAGANZA THAT INCLUDES AN EXECUTIVE BOARD MEETING, A MEET AND GREET SESSION, TECHNICAL CLASSROOM EDUCATION, AND PRACTICAL FIELD TRAINING EXERCISES. THIS EVENT BOASTS SOME OF THE MOST RELEVANT AND KNOWLEDGEABLE INSTRUCTORS AFFILIATED WITH COLLEGIATE SOCCER, INCLUDING, BUT NOT LIMITED TO, CERTIFIED NISOA NATIONAL CLINICIANS. THERE IS NO COST ASSOCIATED, OTHER THAN TRAVEL TO AND FROM THE SUMMIT. LIGHT MORNING REFRESHMENTS AND LUNCH ARE PROVIDED TO EACH ATTENDEE. ADDITIONALLY, ALL ATTENDEES RECEIVE A WELCOME GIFT FROM OFFICIAL SPORTS INTERNATIONAL. OTHER VENDORS ARE IN ATTENDANCE TO DISPLAY PRODUCTS AND SERVICES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2NEWSLETTERS - NISOA PRODUCES WEEKLY PRESS RELEASES DETAILING INFORMATION ON CURRENT AND UPCOMING EVENTS, OPPORTUNITIES, EDUCATION, AND PRODUCTS FROM CURRENT VENDOR PARTNERSHIPS. THIS INFORMATION IS DISTRIBUTED VIA E-MAIL. THE MAILING SERVICE "MAILCHIMP" IS USED TO DISTRIBUTE THE NEWSLETTERS TO ALL 4,500 GENERAL MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3EDUCATIONAL MATERIAL PRODUCTION AND DISTRIBUTION - EDUCATIONAL MATERIAL IS PRODUCED UNDER THE GUIDANCE OF THE SENIOR DIRECTOR OF INSTRUCTION AND INCLUDES PLANNING WITH THE NISOA NATIONAL CLINICIAN FACTION. THEY TYPICALLY MEET OVER A WEEKEND IN APRIL OR MAY IN A CENTRAL LOCATION TO PLAN THE EDUCATIONAL MATERIAL FOR UPCOMING NATIONAL REFEREE ACADEMIES, AS WELL AS LOCAL AND REGIONAL CLINICS. NATIONAL CLINICIANS ARE GIVEN TASKS TO DEVELOP THE EDUCATIONAL MATERIAL FOR THE UPCOMING YEAR. THIS MATERIAL INCLUDES, BUT IS NOT LIMITED TO, POWERPOINT PRESENTATIONS, VIDEO CLIPS, AND ARTICLES. MATERIAL IS DISPERSED TO THE LOCAL CHAPTERS THROUGH A THUMB DRIVE VIA MAIL, AND NATIONAL ACADEMIES RECEIVE THEIR EDUCATIONAL MATERIAL FROM THE NATIONAL CLINICIANS ATTENDING SAID ACADEMY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4NISOA PRACTICAL FIELD TRAINING EVENTS - PARTNERING WITH NCAA CONFERENCES, ASSIGNORS, AND LOCAL CHAPTERS, NISOA PROVIDES A HYBRID EDUCATIONAL MODEL OF PRACTICAL FIELD TRAINING AND THEORETICAL CLASSROOM EDUCATION TO ATTENDEES. THIS MODEL ALLOWS FOR ATTENDEES TO RECEIVE THE MOST RELEVANT INFORMATION AS IT RELATES TO THE NCAA RULES AND INTERPRETATIONS, AS WELL AS THE PRACTICALITY OF HOW TO BEST IMPLEMENT ON THE FIELD TO ACHIEVE SUCCESS. THESE EVENTS OCCUR THROUGHOUT THE SPRING AND SUMMER.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5CHAPTER SUPPORT - THIS IS A CHAPTER ASSISTANCE PROGRAM REQUIRING CHAPTERS TO SUBMIT GRANTS TO THE NISOA EXECUTIVE BOARD, OUTLINING THEIR SPECIFIC NEEDS IN ORDER TO SERVICE AND PROVIDE EDUCATIONAL VALUE TO THEIR MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc6EDUCATION - THE NISOA PROVIDES EDUCATION TO REFEREES SEEKING TO BEGIN PARTICIPATING IN THE COLLEGIATE GAME OVER A FOUR-DAY PERIOD.
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYInvestmentIncomeAmt011245
IRS990/PYOtherExpensesAmt0205130
IRS990/PYOtherRevenueAmt01800
IRS990/PYProgramServiceRevenueAmt0470335
IRS990/PYRevenuesLessExpensesAmt094554
IRS990/PYSalariesCompEmpBnftPaidAmt0183696
IRS990/PYTotalExpensesAmt0388826
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0483380
IRS990/ReconcilationRevenueExpnssAmt0-56652
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108027
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014378
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02010
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION FOUNDATION FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt023099
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF MEMBERS WHO ARE COLLEGIATE SOCCER OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER IS ENTITLED TO VOTE ON GOVERNANCE IN THE LOCAL CHAPTER, AND THE CHAPTERS VOTE AT THE NATIONAL LEVEL BASED ON THE SIZE OF THE CHAPTER. THE COUNTRY IS DIVIDED INTO REGIONS, AND THE CHAPTERS VOTE ON THEIR REGIONAL REPRESENTATIVES. THE REGIONAL REPRESENTATIVES, ALONG WITH THE NATIONAL OFFICIALS ELECTED FROM THE EXECUTIVE BOARD, MAKE THE NATIONAL DECISIONS. THESE DECISIONS CAN BE QUESTIONED AT THE EXECUTIVE BOARD MEETINGS OR THE ANNUAL GENERAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS MADE BY THE NATIONAL BOARD CAN BE QUESTIONED AT THE EXECUTIVE BOARD MEETINGS OR THE ANNUAL GENERAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS AND THE EXECUTIVE BOARD ARE PROVIDED WITH COPIES OF THE TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE AND DISCLOSE CONFLICT OF INTEREST STATEMENTS. CONFLICT OF INTEREST STATEMENTS ARE UPDATED AND REVIEWED QUARTERLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARY OF THE ORGANIZATION'S MANAGING DIRECTOR IS REVIEWED ANNUALLY BY THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. MEMBERS MAY RECEIVE GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION FOUNDATION FUND INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200822487
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RECRUITING, TRAINING, AND CERTIFYING INTERCOLLEGIATE SOCCER OFFICIALS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02021 HUFFMAN BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FORT WAYNE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0DE
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IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0486080
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt050
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0480494
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0462981
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0646125
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IRS990/TotalRevenueGrp/ExclusionAmt09516
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0652477
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0661993
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0480544
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0486080
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt071119
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02021 HUFFMAN BOULEVARD
IRS990/USAddress/CityNm0FORT WAYNE
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IRS990/USAddress/ZIPCd0468082213
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NISOA.COM
IRS990/WhistleblowerPolicyInd01

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