Civic Intelligence

Orange County Soccer Referees Assoc

990 • Fiscal year 2017 • EIN 31-1675995

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 14, 2018

23193 LA Cadena DrLaguna Hills, CA 92653

(949) 455-2777

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

78th percentile

16%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

93rd percentile

67%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$136,515

Up $67,534 (+98%) from 2015

Net Assets

Up

$136,515

Up $67,534 (+98%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$352,645

Down $76,126 (-18%) from 2015

Expenses

Down

$297,885

Down $132,272 (-31%) from 2015

Net Income

Up

$54,760

Up $56,146 (+4051%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2010: $26,258Liabilities 2010: $0Net Assets 2010: $26,2582010Assets 2011: $44,216Liabilities 2011: $0Net Assets 2011: $44,2162011Assets 2012: $57,342Liabilities 2012: $0Net Assets 2012: $57,3422012Assets 2013: $72,725Liabilities 2013: $0Net Assets 2013: $72,7252013Assets 2014: $73,374Liabilities 2014: $3,007Net Assets 2014: $70,3672014Assets 2015: $68,981Liabilities 2015: $0Net Assets 2015: $68,9812015Assets 2017: $136,515Liabilities 2017: $0Net Assets 2017: $136,5152017Assets 2018: $107,531Liabilities 2018: $0Net Assets 2018: $107,5312018Assets 2019: $111,421Liabilities 2019: $2Net Assets 2019: $111,4192019Assets 2020: $72,341Net Assets 2020: $72,3412020Assets 2021: $77,823Net Assets 2021: $77,8232021Assets 2022: $77,560Net Assets 2022: $77,5602022Assets 2024: $89,264Net Assets 2024: $89,2642024

Highlighted filing

2017

Assets$136,515
Liabilities$0
Net Assets$136,515

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $216,8662010Expenses 2011: $315,7342011Expenses 2012: $371,9682012Revenue 2013: $421,241Expenses 2013: $405,858Net Income 2013: $15,3832013Revenue 2014: $327,010Expenses 2014: $329,368Net Income 2014: -$2,3582014Revenue 2015: $428,771Expenses 2015: $430,157Net Income 2015: -$1,3862015Revenue 2017: $352,645Expenses 2017: $297,885Net Income 2017: $54,7602017Revenue 2018: $311,523Expenses 2018: $340,507Net Income 2018: -$28,9842018Revenue 2019: $369,447Expenses 2019: $365,559Net Income 2019: $3,8882019Revenue 2020: $48,528Expenses 2020: $53,968Net Income 2020: -$5,4402020Revenue 2021: $17,812Expenses 2021: $12,330Net Income 2021: $5,4822021Revenue 2022: $12,899Expenses 2022: $13,162Net Income 2022: -$2632022Revenue 2024: $26,776Expenses 2024: $14,511Net Income 2024: $12,2652024

Highlighted filing

2017

Revenue$352,645
Expenses$297,885
Net Income$54,760
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 14, 2018
Return Version
2017v2.2
Gross Receipts
$352,645
Mission and Program Overview

Mission

Training, monitoring and assignment of soccer referees to officiate soccer matches primarily for youth matches and secondarily for adult matches. Referee presence is mandatory to oversee that these matches are played fairly and safely.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,755$136,515▲ $54,760
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$81,755$136,515▲ $54,760
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$81,755$136,515▲ $54,760
Total Net Assets Fund Balance$81,755$136,515▲ $54,760
Total Liabilities and Net Assets / Fund Balance$81,755$136,515▲ $54,760
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert WoodPresident
Joseph WeiszTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$352,645
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$54,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings-$4,051-$4,051
Insurance$2,812--$2,812
Fees for Services Accounting-$2,253-$2,253
Fees for Services Legal$1,298--$1,298
Office Expenses-$639-$639
Advertising$250--$250
All Other Expenses-$247-$247
Other Expenses$1,987$168-$168
Fees for Services Other-$77-$77
Total Functional Expenses$290,450$7,435$0$297,885
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Orange County Soccer Referees Assoc
EIN
31-1675995
Phone
9494552777
Address
23193 LA CADENA DR, LAGUNA HILLS, CA 92653

Signing Officer

Name
Robert Wood
Title
President
Signed
2018-06-14
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
500

Preparer

Firm
Weisz & Weisz
Address
23193 LA CADENA DR STE 104, LAGUNA HILLS, CA 92653
Preparer
Joseph Weisz CPA
Phone
9494552777
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Program Service Revenue:Fees from Youth and Adult Men & Women's Soccer Leagues for training and providing soccer officiating fortheir soccer matches.

Raw XML Appendix291 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/DepreciationDepletionGrp/TotalAmt00
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IRS990/DescribedInSection501c3Ind0false
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0352645
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02812
IRS990/InsuranceGrp/TotalAmt02812
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Training, monitoring and assignment of soccer referees to officiate soccer matches primarily for youth matches and secondarily for adult matches. Referee presence is mandatory to oversee that these matches are played fairly and safely.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt081755
IRS990/NetAssetsOrFundBalancesEOYAmt0136515
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0639
IRS990/OfficeExpensesGrp/TotalAmt0639
IRS990/OfficerMailingAddressInd0false
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IRS990/OperateHospitalInd0false
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IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Fees for Officials
IRS990/OtherExpensesGrp/Desc1Arbiter Exp. software
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/Desc3Taxes
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IRS990/PartialLiquidationInd0false
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0SEE ATTACHED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0352645
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0431126
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Program Service Revenue:Fees from Youth and Adult Men & Women's Soccer Leagues for training and providing soccer officiating fortheir soccer matches.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WebsiteAddressTxt0www.ocsra.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT WOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORANGE COUNTY SOCCER REFEREES ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0ORAN
ReturnHeader/Filer/EIN0311675995
ReturnHeader/Filer/PhoneNum09494552777
ReturnHeader/Filer/USAddress/AddressLine1Txt023193 LA CADENA DR
ReturnHeader/Filer/USAddress/CityNm0LAGUNA HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092653
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330424371
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEISZ & WEISZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023193 LA CADENA DR STE 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09494552777
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph Weisz CPA
ReturnHeader/ReturnTs02018-06-14T16:17:40-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.89$0.89$0.27$0.15$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.78$0.13$0.13$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.78$0.18$0.12$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.72$0.49$0.54$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$3.69$3.66$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$3.12$3.41$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$3.53$2.98$0.55
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$4.29$4.30$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.70$3.27$3.29$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$4.21$4.06$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$3.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$3.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.00$0.26$2.17