Civic Intelligence

Collegiate Womens Lacrosse Officiating Association

EIN 46-5350251 • 501(c)3 • Vass, NC

Profile

The mission is to establish standards for the collegiate women's lacrosse officiating and to provide training to ensure that the standards are achieved.

1260 Laurel CourtVass, NC 28394

www.coalacrosse.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.00x

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

NTEE N99 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.00x

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

NTEE N99 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

27%

Higher net margin than 78% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$26,080

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

NTEE N99 • <$500k nonprofits • Source year 2024

Asset Growth

86th percentile

86%

Faster asset growth than 86% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

47%

Faster revenue growth than 82% of similar nonprofits.

NTEE N99 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$254,776

Up $117,998 (+86%) from 2023

Liabilities

Down

$0

Down $35 (-100%) from 2023

Net Assets

Up

$254,776

Up $118,033 (+86%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin78th percentile

Revenue

Up

$329,053

Up $105,688 (+47%) from 2023

Expenses

Up

$238,697

Up $78,109 (+49%) from 2023

Net Income

Up

$90,356

Up $27,579 (+44%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$300K$200K$100K$0Assets 2016: $15,828Liabilities 2016: $02016Assets 2017: $61,021Liabilities 2017: $2,495Net Assets 2017: $58,5262017Assets 2018: $61,844Liabilities 2018: $5,6882018Assets 2019: $96,359Liabilities 2019: $15,775Net Assets 2019: $80,5842019Assets 2020: $77,333Liabilities 2020: $0Net Assets 2020: $77,3332020Assets 2021: $124,449Liabilities 2021: $0Net Assets 2021: $124,4492021Assets 2022: $73,966Liabilities 2022: $0Net Assets 2022: $73,9662022Assets 2023: $136,778Liabilities 2023: $35Net Assets 2023: $136,7432023Assets 2024: $254,776Liabilities 2024: $0Net Assets 2024: $254,7762024

Highlighted filing

2024

Assets$254,776
Liabilities$0
Net Assets$254,776
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $110,942Expenses 2016: $116,429Net Income 2016: -$5,4872016Revenue 2017: $225,410Expenses 2017: $183,336Net Income 2017: $42,0742017Revenue 2018: $181,550Expenses 2018: $183,920Net Income 2018: -$2,3702018Revenue 2019: $272,990Expenses 2019: $248,191Net Income 2019: $24,7992019Revenue 2020: $98,449Expenses 2020: $101,700Net Income 2020: -$3,2512020Revenue 2021: $162,193Expenses 2021: $192,306Net Income 2021: -$30,1132021Revenue 2022: $179,665Expenses 2022: $230,152Net Income 2022: -$50,4872022Revenue 2023: $223,365Expenses 2023: $160,588Net Income 2023: $62,7772023Revenue 2024: $329,053Expenses 2024: $238,697Net Income 2024: $90,3562024

Highlighted filing

2024

Revenue$329,053
Expenses$238,697
Net Income$90,356
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$254,776
Liabilities
$0
Net assets
$254,776
Revenue
$329,053
Expenses
$238,697
Net income
$90,356
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$3.29$2.39$0.90
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$2.23$1.61$0.63
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$1.80$2.30$0.50
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$1.62$1.92$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.98$1.02$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.16$0.81$2.73$2.48$0.25
2018Summary only. Only limited summary data is available for this year.$0.62$0.06$1.82$1.84$0.02
2017Summary only. Only limited summary data is available for this year.$0.61$0.02$0.59$2.25$1.83$0.42
2016Summary only. Only limited summary data is available for this year.$0.16$0.00$1.11$1.16$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$329,053
Mission and Program Overview

Mission

The mission is to establish standards for the collegiate women's lacrosse officiating and to provide training to ensure that the standards are achieved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,420$254,776▲ $90,356
Rtn Earn Endowment Incm Other Fnds$164,420$254,776▲ $90,356
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-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Loans From Officers Directors-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$164,420$254,776▲ $90,356
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Mortgage Notes Payable Secured by Investment Property-$0-
Unsecured Notes Loans Payable-$0-
Deferred Revenue-$0-
Escrow Account Liability-$0-
Tax Exempt Bond Liabilities-$0-
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$164,420$254,776▲ $90,356
Total Liabilities and Net Assets / Fund Balance$164,420$254,776▲ $90,356
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joan SitterlyInterim Eecutive DirectorPT$26,080$26,080
Mara BanfieldNCAA Coordinator of Officials & Education CoordinatorPT$5,000$5,000

Board Members and Trustees

NameTitle
Cindy LewisDivision 1 Athletic Director
Betsy FeutzDivision II Athletic Director
Susan FumagalliDivision III Athletic Director
Ashlee JaeggiAssignors' Representative
Josh HexterDivision 1 Coach
Jessica WarhaftigDivision 1 Conference Commissioner
Scott TuckerDivision II Coach
Maryanne SimkulakDivision II Conference Commissioner
Meghan McDonoghDivision III Coach
Kimberly WengerDivision III Conference Commissioner
Kimberly McCallaIDECA Represtentative
Stefanie SmithNCAA Womenjs Lacrosse Secretary-Rules Editor
Jill DullOfficial
Lisa ClarkOfficial
Patti Kletcha-PorterOfficial
Caitlin KelleyUSAL Women's Game
Revenue and Support

Revenue Composition

Contributions and Grants
$225,388
Program Service Revenue
$103,665
Investment Income
$0
Other Revenue
$0
All Other Contributions
$75,000
Change in Net Assets
$90,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,617
Salaries, Compensation, and Employee Benefits$26,080
Total Fundraising Expense$1,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$185,917$0$0$185,917
Current Officers, Directors, Trustees, and Key Employees$22,168$2,608$1,304$26,080
Travel$5,995$0$0$5,995
Office Expenses$4,671$519-$5,190
Fees for Services Accounting-$3,724$0$3,724
Insurance-$600-$600
Other Expenses$0$550$0$550
Total Functional Expenses$229,392$8,001$1,304$238,697
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
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
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
No
Management duties delegated
No

Governance Explanations

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

“The Executive Director reviews the 990 and makes a report to the Board.”

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

“Prior to the initiation any new program activity or authorizing a major expenditure, the Executive Director queries the Board Members as to any current or potential conflict of interest. Should such conflict exist, the Board Member will be asked to recuse herself/himself from any discussion and decision regarding the program or expense.”

Form 990, Part VI, Section B, Line 15

“The Board of Director sets the rate of pay for the Executive Director. The rate is based on rates paid at similar organizations. The Executive Director sets the rate in consultation with the Board for all other positions.”

Form 990, Part VI, Section C, Line 19

“All organizational documents are available upon request of any Board Member. During the period of this report, no such requests were made.”

Filing and Contact Details

Filer

Filer Name
Collegiate Womens Lacrosse Officiating Association
EIN
46-5350251
Phone
4105965836
Address
1260 Laurel Court, Vass, NC 28394

Signing Officer

Name
Joan Sitterly
Title
Interim Executive Director
Phone
4105965836
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Sitterly
Formed
2014
Legal Domicile
Md
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
16

Preparer

Firm
NPO Bookkeeping
Address
P O Box 177, Millersvile, MD 21108
Preparer
Heather Comstock
Phone
4109797221
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Program Consultants”

Raw XML AppendixShowing 400 of 604 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Assignors' Representative
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Division III Athletic Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Division II Conference Commissioner
IRS990/Form990PartVIISectionAGrp/TitleTxt8Division III Conference Commissioner
IRS990/Form990PartVIISectionAGrp/TitleTxt9USAL Women's Game
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