Civic Intelligence

National Wrestling Coaches Association

EIN 42-1479687 • 501(c)3 • Manheim, PA

Profile

The primary purpose of the national wrestling coaches association is to promote the sport of amateur wrestling.

330 Hostetter RoadManheim, PA 17545

www.nwcaonline.com

Siviq Scores

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

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.16x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.5%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$166,784

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

59th percentile

6.8%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.7%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,036,129

Up $128,787 (+6.8%) from 2023

Liabilities

Up

$426,490

Up $61,977 (+17%) from 2023

Net Assets

Up

$1,609,639

Up $66,810 (+4.3%) from 2023

Revenue

Up

$2,682,817

Up $96,145 (+3.7%) from 2023

Expenses

Up

$2,616,007

Up $235,959 (+9.9%) from 2023

Net Income

Down

$66,810

Down $139,814 (-68%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $684,539Liabilities 2011: $240,673Net Assets 2011: $443,8662011Assets 2012: $698,706Liabilities 2012: $254,727Net Assets 2012: $443,9792012Assets 2013: $637,655Liabilities 2013: $200,243Net Assets 2013: $437,4122013Assets 2014: $687,892Liabilities 2014: $249,825Net Assets 2014: $438,0672014Assets 2015: $796,433Liabilities 2015: $343,837Net Assets 2015: $452,5962015Assets 2016: $782,122Liabilities 2016: $335,280Net Assets 2016: $446,8422016Assets 2017: $713,242Liabilities 2017: $280,659Net Assets 2017: $432,5832017Assets 2018: $878,916Liabilities 2018: $257,252Net Assets 2018: $621,6642018Assets 2019: $1,013,169Liabilities 2019: $337,395Net Assets 2019: $675,7742019Assets 2020: $1,206,542Liabilities 2020: $248,327Net Assets 2020: $958,2152020Assets 2021: $1,444,386Liabilities 2021: $315,552Net Assets 2021: $1,128,8342021Assets 2022: $1,649,317Liabilities 2022: $313,112Net Assets 2022: $1,336,2052022Assets 2023: $1,907,342Liabilities 2023: $364,513Net Assets 2023: $1,542,8292023Assets 2024: $2,036,129Liabilities 2024: $426,490Net Assets 2024: $1,609,6392024

Highlighted filing

2024

Assets$2,036,129
Liabilities$426,490
Net Assets$1,609,639

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,380,624Expenses 2011: $1,425,525Net Income 2011: -$44,9012011Expenses 2012: $1,636,4792012Expenses 2013: $1,568,7602013Revenue 2014: $1,672,918Expenses 2014: $1,672,263Net Income 2014: $6552014Revenue 2015: $1,632,078Expenses 2015: $1,617,549Net Income 2015: $14,5292015Revenue 2016: $1,683,014Expenses 2016: $1,688,768Net Income 2016: -$5,7542016Revenue 2017: $1,769,103Expenses 2017: $1,783,362Net Income 2017: -$14,2592017Revenue 2018: $1,934,950Expenses 2018: $1,907,600Net Income 2018: $27,3502018Revenue 2019: $1,850,801Expenses 2019: $1,796,691Net Income 2019: $54,1102019Revenue 2020: $2,076,605Expenses 2020: $1,794,164Net Income 2020: $282,4412020Revenue 2021: $1,837,834Expenses 2021: $1,667,215Net Income 2021: $170,6192021Revenue 2022: $2,323,005Expenses 2022: $2,115,634Net Income 2022: $207,3712022Revenue 2023: $2,586,672Expenses 2023: $2,380,048Net Income 2023: $206,6242023Revenue 2024: $2,682,817Expenses 2024: $2,616,007Net Income 2024: $66,8102024

Highlighted filing

2024

Revenue$2,682,817
Expenses$2,616,007
Net Income$66,810

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.43$1.61$2.68$2.62$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.36$1.54$2.59$2.38$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.65$0.31$1.34$2.32$2.12$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.32$1.13$1.84$1.67$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.25$0.96$2.08$1.79$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.34$0.68$1.85$1.80$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.26$0.62$1.93$1.91$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.71$0.28$0.43$1.77$1.78$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.34$0.45$1.68$1.69$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.34$0.45$1.63$1.62$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.25$0.44$1.67$1.67$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.20$0.44$1.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.25$0.44$1.64
2011Summary only. Only limited summary data is available for this year.$0.68$0.24$0.44$1.38$1.43$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$2,682,817
Mission and Program Overview

Mission

The nwca brings the wrestling coaching community together to advance the sport and ensure that current and future generations have the opportunity to engage in a safe and educationally based wrestling experience. This is primarily done by strengthening existing programs, creating new programs, and providing coaches with progressive educational opportunities.

The primary purpose of the national wrestling coaches association is to serve, promote, and protect the sport of amateur wrestling primarily in the educational environment (middle school, high school, and college).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,256,440$1,400,364▲ $143,924
Land, Buildings, and Equipment, Net$425,521$354,322▼ $71,199
Prepaid Expenses and Deferred Charges$48,877$107,983▲ $59,106
Accounts Receivable$128,641$83,335▼ $45,306
Investments Other Securities-$60,473-
Cash and Non-Interest-Bearing Accounts$135$135→ $0
Total Assets$1,907,342$2,036,129▲ $128,787
Other Assets Total$47,728$29,517▼ $18,211
Liabilities
Accounts Payable and Accrued Expenses$180,259$243,375▲ $63,116
Other Liabilities$173,879$174,440▲ $561
Deferred Revenue$10,375$8,675▼ $1,700
Total Liabilities$364,513$426,490▲ $61,977
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,541,479$1,608,289▲ $66,810
Net Assets With Donor Restrictions$1,350$1,350→ $0
Total Net Assets Fund Balance$1,542,829$1,609,639▲ $66,810
Total Liabilities and Net Assets / Fund Balance$1,907,342$2,036,129▲ $128,787

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$325,622$210,770$536,392
Other Land Buildings-$77,718$77,718
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael MoyerExecutive DiFT$166,784$166,784
Michael MoyerExecutive Director-$166,784$166,784

Board Members and Trustees

NameTitle
Tony ErslandPresident
Troy NickersonPresident-el
Aaron GrossmanDirector
Anthony HolmanDirector
Christian HolidayDirector
Cliff CushardDirector
Cole SpreeDirector
Corey RuffDirector
Dennis HackworthDirector
Elliot HopkinsDirector
Erin GerlichDirector
Jake HunterDirector
James GruenwaldDirector
James RudyDirector
Jason BryantDirector
Jason WarthanDirector
Jim GiuntaDirector
Joan FulpDirector
Joe RenfroDirector
Joe SavinoDirector
John ClarkDirector
Katie SmithDirector
Lee Roy SmithDirector
Marcel De Bary GagnonDirector
Mike MccormickDirector
Ot JohnsonDirector
Paul MorinaDirector
Paul RademacherDirector
Rich BenderDirector
Sally RobertsDirector
Scott OwenDirector
Shawn WeltzinDirector
Joseph GeigerSecretary
Darrell RandallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,468,016
Program Service Revenue
$1,193,713
Investment Income
$9,986
Other Revenue
$11,102
All Other Contributions
$1,251,052
Change in Net Assets
$66,810

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,682,817
Total Revenue per Audited Statements
$2,682,817
Total Revenue per Form 990
$2,682,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,942,194
Salaries, Compensation, and Employee Benefits$673,813
Total Fundraising Expense$156,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$595,958$8,131$929$605,018
Fees for Services Other$425,364$2,020-$427,384
Other Salaries and Wages$291,145$6,909$35,534$333,588
Current Officers, Directors, Trustees, and Key Employees$145,564$3,454$17,766$166,784
Other Employee Benefits$97,057$2,303$11,844$111,204
Depreciation Depletion-$103,539-$103,539
Travel$90,880$618$10,657$102,155
Fees for Services Accounting-$92,550-$92,550
Advertising$39,610$15,016$7,009$61,635
All Other Expenses$8,750$34,003-$42,753
Payroll Taxes$34,134$810$4,165$39,109
Other Expenses$5,163$30,665$18$35,846
Occupancy-$23,990$11$24,001
Pension Plan Contributions$20,186$479$2,463$23,128
Insurance$75$21,688-$21,763
Office Expenses$4,180$5,556$10$9,746
Royalties$2,050$2,750-$4,800
Total Functional Expenses$2,091,815$367,576$156,616$2,616,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,616,007
Total Expenses per Audited Statements$2,616,007
Total Expenses per Form 990$2,616,007
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Beth Ann C MoyerSpouseCompensationNo$16,087
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Events Deposits$145,948
Current Operating Lease Liability$18,721
Long Term Lease Liability$9,771
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members of the organization are comprised of the following: active wrestling coaches (youth, high school and college) associates unrelated group associations limited member honorary member institutional member retired coaches wrestling officials each individual member in good standing shall be entitled to attend all member meetings, open meetings of the board and shall have the right to petition the board of directors concerning matters of interest. Each member of the board of directors shall make reasonable effort to solicit the opinions of the members with respect to matters before the board of directors, and call to the attention of the board of directors such issues and concerns raised by the memership. The executive director shall have the power from time to time to survey the opinions of the membership on issues of importance to the organization by formal written questionnaire and to take such actions, with respect to the results of such surveys, as may be reasonable and proper under the circumstances.

Form 990, Page 6, Part VI, Line 7A

The organization board of directors are comprised of members voted by the collegiate members; five members voted by the affiliated group; four members voted by the scholastic members; one member voted by the retired coaches; one member selected by the national wrestling media association. In addition to the voted members, the board of directors shall elect no less than one member and no more than nine board members from the community.

Form 990, Page 6, Part VI, Line 10B

No formal written policies and procedures.

Form 990, Page 6, Part VI, Line 11B

The review is conducted by the organization's business manager prior to the filing of the form 990.

Form 990, Page 6, Part VI, Line 12C

Board members are required to alert the board of directors if the person making the proposal is a friend or family member or themselves. The board member should not be present when the bids are presented to the board and should not participate in the discussion or vote. A conflict of interest statement should be included in the minutes to provide further protection for the board member and the association.

Form 990, Page 6, Part VI, Line 17

Mississippi, new hampshire, new jersey, new mexico, new york, north carolina, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, west virginia, wisconsin

Form 990, Page 6, Part VI, Line 19

Documents are available upon written request to the secretary of the organization.

Filing and Contact Details

Filer

Filer Name
National Wrestling Coaches
EIN
42-1479687
Phone
7176538009
Address
330 HOSTETTER ROAD, MANHEIM, PA 17545

Signing Officer

Name
Michael Moyer
Title
Executive Director
Phone
7176538009
Signed
2025-04-28

Organization Details

Principal Officer
Michael Moyer
Formed
1994
Legal Domicile
Ia
Voting Board Members
26
Independent Board Members
26
Employees
13
Volunteers
150

Preparer

Firm
Brown Plus
Address
210 GRANDVIEW AVE, CAMP HILL, PA 17011-1706
Preparer
Brian R Marchuck
Phone
7177617171
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The nwca brings the wrestling coaching community together to advance the sport and ensure that current and future generations have the opportunity to engage in a safe and educationally based wrestling experience. This is primarily done by strengthening existing programs, creating new programs, and providing coaches with progressive educational opportunities.

Form 990, Page 2, Part III, Line 4A

We are committed to developing proficient coaches in the educational environment. Specifically, we are committed to enhancing the coaches' ceo skills and ensuring they operate their program in close alignment with educational values. Since 2010, the nwca had provided 800 full scholarships to deserving head/assistant college coaches to attend/complete our ceo leadership academy. This is our primary strategy to protect our existing college teams and at the same time, ensure that we have a strong pool of well-trained assistant coaches to lead/sustain all of the new programs being established. Further the high school/middle school version of the ceo leadsership academy was launched in the fall 2017. We are also committed to insuring that interscholastic and intercollegiate programs are operated in close alignment with educational values.

Form 990, Page 2, Part III, Line 4C

The nwca hosts a series of premier events each that are intended to showcase amateur wrestling's hero's and champions to a broad audience. The nwca also makes it best efforts to nationally televise and/or webstream its events in an effort to communicate the incredible renaissance of college wrestling to the casual fan. These events include the multi divisional national duals which features upwards to 100 of the top college wrestling teams in every division other than division i. The teams compete for a national dual meet championship in their respective divisions. The pittsburgh classic features many of the top high school seniors from pennsylvania vs an all star team of high school seniors from across the nation. There is an undercard featuring a team of high school seniors from western pennsylvania vs a team of high school seniors from a specific state. Many of the participating high school seniors are among the top recruits in the nation. In some cases, the nwca works closely with college governing bodies such as the ncaa, naia, and junior college to provide support services for the respective national championships. In other instances, the nwca collaborates with other wrestling entities to host premier championships such as the national collegiate women's wrestling championships (ncwwc). Women's wrestling at ncaa affiliated colleges is currently recognized as an "emerging sport" so the nwca works with affiliated organizations such as wrestle like a girl, usa wrestling, national wrestling hall of fame, and usa wrestling to host a national championship until all ncaa minimum requirements are met to qualify for ncaa championship status.

Form 990, Page 2, Part III, Line 4D

The nwca is a membership based organization that primarily serves the scholastic (middle school), high school, and college wrestling coach communities. The nwca currently has approximately 16,000 members that are comprised of wrestling coaches, parents, fans, donors, and business leaders across the nation. Membership activities allow for the production and dissemination of amateur athletic news and the promotion of the national ameateur wrestling athletic activities. The nwca has programming that serves over 350,000 middle school, high school and college student- wrestlers annually. The nwca specializes in developing transformational high school and college coaches who provide an extraordinary wrestling experience to change lives of aspiring student-wrestlers. Through an nwca operating division, wrestlers in business network, we intentionally connect our student wrestlers with opportunities to pursue attend college, trades, military, or a job.

Form 990, Part IX, Line 11G

Professional fees/contractors 425,364 2,020 0

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

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IRS990/MissionDesc0THE NWCA BRINGS THE WRESTLING COACHING COMMUNITY TOGETHER TO ADVANCE THE SPORT AND ENSURE THAT CURRENT AND FUTURE GENERATIONS HAVE THE OPPORTUNITY TO ENGAGE IN A SAFE AND EDUCATIONALLY BASED WRESTLING EXPERIENCE. THIS IS PRIMARILY DONE BY STRENGTHENING EXISTING PROGRAMS, CREATING NEW PROGRAMS, AND PROVIDING COACHES WITH PROGRESSIVE EDUCATIONAL OPPORTUNITIES.
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