Civic Intelligence

North American Gay Volleyball Association

EIN 76-0683088 • 501(c)3 • Alameda, CA

Profile

The mission of the North American Gay Volleyball Association (NAGVA) is to provide a safe environment for the LGBTQ (and allied) community through the sport of volleyball. We value inclusivity, equality, and fair play.

1064 Central AvenueAlameda, CA 94501

www.nagva.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

24th percentile

-4.2%

Faster asset growth than 24% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-1.2%

Faster revenue growth than 34% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$284,844

Down $12,368 (-4.2%) from 2024

Liabilities

Down

$1,232

Down $68,072 (-98%) from 2024

Net Assets

Up

$283,612

Up $55,704 (+24%) from 2024

Operations
Liabilities / Revenue38th percentileNet Margin64th percentile

Revenue

Down

$515,928

Down $6,311 (-1.2%) from 2024

Expenses

Up

$460,224

Up $46,350 (+11%) from 2024

Net Income

Down

$55,704

Down $52,661 (-49%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$300K$200K$100K$0Assets 2010: $106,619Liabilities 2010: $76,442Net Assets 2010: $30,1772010Assets 2011: $58,794Liabilities 2011: $8,237Net Assets 2011: $50,5572011Assets 2012: $129,299Liabilities 2012: $70,230Net Assets 2012: $59,0692012Assets 2013: $44,866Liabilities 2013: $11,896Net Assets 2013: $32,9702013Assets 2014: $73,018Liabilities 2014: $18,043Net Assets 2014: $54,9752014Assets 2015: $83,294Liabilities 2015: $22,723Net Assets 2015: $60,5712015Assets 2016: $123,268Liabilities 2016: $9,109Net Assets 2016: $114,1592016Assets 2017: $276,923Liabilities 2017: $93,579Net Assets 2017: $183,3442017Assets 2018: $263,058Liabilities 2018: $79,367Net Assets 2018: $183,6912018Assets 2019: $243,302Liabilities 2019: $39,261Net Assets 2019: $204,0412019Assets 2020: $255,503Liabilities 2020: $1,779Net Assets 2020: $253,7242020Assets 2021: $282,425Liabilities 2021: $14,718Net Assets 2021: $267,7072021Assets 2022: $237,167Liabilities 2022: $0Net Assets 2022: $237,1672022Assets 2023: $124,790Liabilities 2023: $5,247Net Assets 2023: $119,5432023Assets 2024: $297,212Liabilities 2024: $69,304Net Assets 2024: $227,9082024Assets 2025: $284,844Liabilities 2025: $1,232Net Assets 2025: $283,6122025

Highlighted filing

2025

Assets$284,844
Liabilities$1,232
Net Assets$283,612
Open 2025 Filing

Operations Trend

Revenue Growth34th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $249,476Expenses 2010: $229,082Net Income 2010: $20,3942010Expenses 2011: $254,0542011Expenses 2012: $289,2772012Expenses 2013: $230,3062013Revenue 2014: $231,197Expenses 2014: $209,192Net Income 2014: $22,0052014Revenue 2015: $342,933Expenses 2015: $337,337Net Income 2015: $5,5962015Revenue 2016: $369,011Expenses 2016: $315,423Net Income 2016: $53,5882016Revenue 2017: $349,090Expenses 2017: $279,905Net Income 2017: $69,1852017Revenue 2018: $336,896Expenses 2018: $336,548Net Income 2018: $3482018Revenue 2019: $413,220Expenses 2019: $392,837Net Income 2019: $20,3832019Revenue 2020: $217,186Expenses 2020: $167,503Net Income 2020: $49,6832020Revenue 2021: $63,813Expenses 2021: $49,830Net Income 2021: $13,9832021Revenue 2022: $326,052Expenses 2022: $356,592Net Income 2022: -$30,5402022Revenue 2023: $416,788Expenses 2023: $534,412Net Income 2023: -$117,6242023Revenue 2024: $522,239Expenses 2024: $413,874Net Income 2024: $108,3652024Revenue 2025: $515,928Expenses 2025: $460,224Net Income 2025: $55,7042025

Highlighted filing

2025

Revenue$515,928
Expenses$460,224
Net Income$55,704
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$284,844
Liabilities
$1,232
Net assets
$283,612
Revenue
$515,928
Expenses
$460,224
Net income
$55,704
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.01$2.84$5.16$4.60$0.56
2024Detailed filing. Detailed filing data is available for this year.$2.97$0.69$2.28$5.22$4.14$1.08
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.05$1.20$4.17$5.34$1.18
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$3.26$3.57$0.31
2021Detailed filing. Detailed filing data is available for this year.$2.82$0.15$2.68$0.64$0.50$0.14
2020Summary only. Only limited summary data is available for this year.$2.56$0.02$2.54$2.17$1.68$0.50
2019Summary only. Only limited summary data is available for this year.$2.43$0.39$2.04$4.13$3.93$0.20
2018Summary only. Only limited summary data is available for this year.$2.63$0.79$1.84$3.37$3.37$0.00
2017Summary only. Only limited summary data is available for this year.$2.77$0.94$1.83$3.49$2.80$0.69
2016Summary only. Only limited summary data is available for this year.$1.23$0.09$1.14$3.69$3.15$0.54
2015Summary only. Only limited summary data is available for this year.$0.83$0.23$0.61$3.43$3.37$0.06
2014Summary only. Only limited summary data is available for this year.$0.73$0.18$0.55$2.31$2.09$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.12$0.33$2.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.70$0.59$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.08$0.51$2.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.76$0.30$2.49$2.29$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 2, 2025
Return Version
2024v5.0
Gross Receipts
$515,928
Mission and Program Overview

Mission

The mission of the North American Gay Volleyball Association (NAGVA) is to provide a safe environment for the LGBTQ (and allied) community through the sport of volleyball. We value inclusivity, equality, and fair play.

NAGVA promotes and develops the sport of volleyball by conducting continental championships and other competitions and credentialing teams, administrators, and officials for all sanctioned gay/lesbian/bisexual/transgender volleyball competitions in North America.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$276,345$261,401▼ $14,944
Cash and Non-Interest-Bearing Accounts$20,867$23,443▲ $2,576
Loans From Officers Directors$0$0→ $0
Total Assets$297,212$284,844▼ $12,368
Liabilities
Accounts Payable and Accrued Expenses$69,304$1,232▼ $68,072
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$69,304$1,232▼ $68,072
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$227,908$283,612▲ $55,704
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$227,908$283,612▲ $55,704
Total Liabilities and Net Assets / Fund Balance$297,212$284,844▼ $12,368
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Lewis SmithPresident
Joshua BaxterExecutive Vice-President
Donald LeckeyVice-President of Officials
Tyler AndersonVice-President of Regions
Gabriel SheltonVice-President of Tournaments
Joshua ChristensenDirector of Eligibility
Jordan RosenbergMember-At-Large
Kerry PhomtavongMember-At-Large
Nelson SantosMember-At-Large
Tyler MalpassMember-At-Large
Jennifer CallenRegistrar
Andrew CrawfordSecretary
Richard SucreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,500
Program Service Revenue
$513,372
Investment Income
$56
Other Revenue
$0
All Other Contributions
$2,500
Change in Net Assets
$55,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$460,224
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
Travel$142,934$33,043$0$175,977
Insurance$0$22,024$0$22,024
Other Expenses$0$17,722$0$17,722
Information Technology$1,949$5,848$0$7,797
Office Expenses$0$4,685$0$4,685
Conferences and Meetings$0$200$0$200
Total Functional Expenses$376,702$83,522$0$460,224
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$0→ $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
No
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 7A

“NAGVA members elect the Executive Board every two years. Alternating with the Executive Board, NAGVA members elect four (4) Members-At-Large, who also serve on the NAGVA Board. The NAGVA President appoints certain positions to the NAGVA Board. All voting information is located in the NAGVA Bylaws available online at: www.nagva.org”

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

“NAGVA members may vote on amendments to NAGVA Bylaws and the NAGVA Rules & Regulations. These amendments are reviewed annually at the Annual Membership Meeting.”

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

“Form 990 Review Process: The President, Vice President, Secretary and Treasurer review the tax return prior to providing a copy of the tax return to the Board and filing with the IRS.”

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

“The NAGVA Executive Board (consisting of the President, Vice-President, Secretary, and Treasurer) provide a reminder of this new policy at the Annual Mid-Year Meeting of the NAGVA Board and Annual Meeting of the Membership.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available for public review at our website: www.nagva.org”

Filing and Contact Details

Filer

Filer Name
North American Gay Volleyball Association
EIN
76-0683088
Phone
4155051325
Address
1064 Central Avenue, Alameda, CA 94501

Signing Officer

Name
Richard Sucre
Title
Treasurer
Phone
4155051325
Signed
2025-11-02

Organization Details

Principal Officer
Lewis Smith
Formed
2002
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
0
Employees
0
Volunteers
100
Raw XML AppendixShowing 400 of 574 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/PersonNm1Gabriel Shelton
IRS990/Form990PartVIISectionAGrp/PersonNm2Jennifer Callen
IRS990/Form990PartVIISectionAGrp/PersonNm3Tyler Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm4Donald Leckey
IRS990/Form990PartVIISectionAGrp/PersonNm5Nelson Santos
IRS990/Form990PartVIISectionAGrp/PersonNm6Kerry Phomtavong
IRS990/Form990PartVIISectionAGrp/PersonNm7Jordan Rosenberg
IRS990/Form990PartVIISectionAGrp/PersonNm8Tyler Malpass
IRS990/Form990PartVIISectionAGrp/PersonNm9Lewis Smith
IRS990/Form990PartVIISectionAGrp/PersonNm10Joshua Baxter
IRS990/Form990PartVIISectionAGrp/PersonNm11Andrew Crawford
IRS990/Form990PartVIISectionAGrp/PersonNm12Richard Sucre
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director of Eligibility
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President of Tournaments
IRS990/Form990PartVIISectionAGrp/TitleTxt2Registrar
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice-President of Regions
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice-President of Officials
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member-At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member-At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member-At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt8Member-At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt9President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0515928
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
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IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05848
IRS990/InformationTechnologyGrp/ProgramServicesAmt01949
IRS990/InformationTechnologyGrp/TotalAmt07797
IRS990/InsuranceGrp/FundraisingAmt00
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IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt022024
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
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IRS990/InvestmentInJointVentureInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0The mission of the North American Gay Volleyball Association (NAGVA) is to provide a safe environment for the LGBTQ (and allied) community through the sport of volleyball. We value inclusivity, equality, and fair play.
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IRS990/NetAssetsOrFundBalancesEOYAmt0283612
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt217722
IRS990/OtherExpensesGrp/ProgramServicesAmt0207101
IRS990/OtherExpensesGrp/ProgramServicesAmt124718
IRS990/OtherExpensesGrp/ProgramServicesAmt20
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IRS990/OtherExpensesGrp/TotalAmt124718
IRS990/OtherExpensesGrp/TotalAmt217722
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IRS990/PartialLiquidationInd00
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IRS990/PrincipalOfficerNm0Lewis Smith
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IRS990/ProgramServiceRevenueGrp/Desc2Championships Fees
IRS990/ProgramServiceRevenueGrp/Desc3Team Credential Fees
IRS990/ProgramServiceRevenueGrp/Desc4NAGVA-Sponsored Tournaments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0297199
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2117953
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt339735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt430010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0297199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2117953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt339735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt430010
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Within the past fiscal year, NAGVA hosted two (2) international tournaments, which fostered the development of volleyball internationally and supported amateur atheletes predominantly in the LGBTQ+ community. Teams from the US, Canada and Mexico were invited.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt024718
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt030010
IRS990/ProgSrvcAccomActy3Grp/Desc0Over the past fiscal year, NAGVA awarded credentials to 908 volleyball teams, who participated in 37 NAGVA-sanctioned volleyball tournaments.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0144883
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt039735
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01500
IRS990/PYExcessBenefitTransInd00

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