Civic Intelligence

Professional Association of Volleyball Officials

990 • Fiscal year 2016 • EIN 84-1215291

Mar 01, 2015 to Feb 29, 2016 • Filed on Jan 11, 2017

PO Box 780Oxford, KS 67119

(620) 455-2400

Siviq Scores

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

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

31st percentile

-4.3%

Higher net margin than 31% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

95th percentile

$63,418

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

34th percentile

-5.7%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

9.1%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$265,143

Down $16,073 (-5.7%) from 2015

Net Assets

Down

$261,552

Down $17,567 (-6.3%) from 2015

Liabilities

Up

$3,591

Up $1,494 (+71%) from 2015

Revenue

Up

$441,158

Up $36,885 (+9.1%) from 2015

Expenses

Up

$460,047

Up $84,090 (+22%) from 2015

Net Income

Down

-$18,889

Down $47,205 (-167%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $305,823Liabilities 2010: $3,991Net Assets 2010: $301,8322010Assets 2011: $272,958Liabilities 2011: $2,677Net Assets 2011: $270,2812011Assets 2012: $229,694Liabilities 2012: $1,773Net Assets 2012: $227,9212012Assets 2013: $222,049Liabilities 2013: $2,389Net Assets 2013: $219,6602013Assets 2014: $252,337Liabilities 2014: $4,445Net Assets 2014: $247,8922014Assets 2015: $281,216Liabilities 2015: $2,097Net Assets 2015: $279,1192015Assets 2016: $265,143Liabilities 2016: $3,591Net Assets 2016: $261,5522016Assets 2017: $310,567Liabilities 2017: $4,260Net Assets 2017: $306,3072017Assets 2018: $284,558Liabilities 2018: $150Net Assets 2018: $284,4082018Assets 2019: $312,409Liabilities 2019: $2,498Net Assets 2019: $309,9112019Assets 2020: $331,653Liabilities 2020: $0Net Assets 2020: $331,6532020Assets 2021: $491,843Liabilities 2021: $40,393Net Assets 2021: $451,4502021Assets 2022: $581,307Liabilities 2022: $10,124Net Assets 2022: $571,1832022Assets 2023: $632,340Liabilities 2023: $20,895Net Assets 2023: $611,4452023Assets 2024: $697,940Liabilities 2024: $19,925Net Assets 2024: $678,0152024Assets 2025: $838,952Liabilities 2025: $26,705Net Assets 2025: $812,2472025

Highlighted filing

2016

Assets$265,143
Liabilities$3,591
Net Assets$261,552

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $331,3272010Revenue 2011: $365,974Expenses 2011: $397,592Net Income 2011: -$31,6182011Expenses 2012: $382,6712012Expenses 2013: $396,2722013Revenue 2014: $390,449Expenses 2014: $362,683Net Income 2014: $27,7662014Revenue 2015: $404,273Expenses 2015: $375,957Net Income 2015: $28,3162015Revenue 2016: $441,158Expenses 2016: $460,047Net Income 2016: -$18,8892016Revenue 2017: $486,942Expenses 2017: $441,986Net Income 2017: $44,9562017Revenue 2018: $451,593Expenses 2018: $478,430Net Income 2018: -$26,8372018Revenue 2019: $546,812Expenses 2019: $525,039Net Income 2019: $21,7732019Revenue 2020: $535,277Expenses 2020: $513,939Net Income 2020: $21,3382020Revenue 2021: $597,193Expenses 2021: $283,216Net Income 2021: $313,9772021Revenue 2022: $504,045Expenses 2022: $414,070Net Income 2022: $89,9752022Revenue 2023: $587,212Expenses 2023: $548,888Net Income 2023: $38,3242023Revenue 2024: $646,346Expenses 2024: $513,128Net Income 2024: $133,2182024Revenue 2025: $773,645Expenses 2025: $679,557Net Income 2025: $94,0882025

Highlighted filing

2016

Revenue$441,158
Expenses$460,047
Net Income-$18,889
Jump To
Filing Snapshot
Filing Period
Mar 1, 2015 to Feb 29, 2016
Signed
Jan 11, 2017
Return Version
2015v3.0
Gross Receipts
$441,158
Mission and Program Overview

Mission

Educate and assist volleyball referees

To provide services to collegiate volleyball officials

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$172,633$157,826▼ $14,807
Investments in Publicly Traded Securities$69,982$70,813▲ $831
Cash and Non-Interest-Bearing Accounts$31,351$28,321▼ $3,030
Land, Buildings, and Equipment, Net$7,250$8,183▲ $933
Total Assets$281,216$265,143▼ $16,073
Liabilities
Accounts Payable and Accrued Expenses$2,097$3,591▲ $1,494
Total Liabilities$2,097$3,591▲ $1,494
Net Assets / Fund Balance
Unrestricted Net Assets$279,119$261,552▼ $17,567
Total Net Assets Fund Balance$279,119$261,552▼ $17,567
Total Liabilities and Net Assets / Fund Balance$281,216$265,143▼ $16,073

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,183$28,079$36,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcia AltermanExec. ConsulPT$63,418$63,418
Katrina J Mccormick-meyerExec. Dir./sFT$28,833$28,833
Julie VoeckPresidentPT$3,000$3,000
Brian HemelgarnExam DirectoPT$1,500$1,500
Donna CarterMembership DPT$1,500$1,500
Jung ParkFin. DirectoPT$1,500$1,500
Mara WagerNrt DirectorPT$1,500$1,500
Suzanne DoodTraining CAMPT$1,500$1,500
Anne PufahlClinic Co-diPT$750$750
Joan PowellClinic Co-diPT$750$750

Board Members and Trustees

NameTitle
Charles FleetBoard Delega
Christina FiebichBoard Delega
Bill ThornburghDirector-at-
Don GoodwinDirector-at-
Dale GoodwinInterim Boar
Revenue and Support

Revenue Composition

Contributions and Grants
$66,550
Program Service Revenue
$373,623
Investment Income
$985
Other Revenue
$0
All Other Contributions
$66,550
Change in Net Assets
$-18,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,646
Salaries, Compensation, and Employee Benefits$142,428
Grants and Similar Amounts Paid$1,585
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$104,251--$104,251
Travel$62,982$12,574-$75,556
Benefits to Members$54,388--$54,388
Other Salaries and Wages$33,415--$33,415
All Other Expenses$3,182$19,934-$23,116
Occupancy$13,036$7,429-$20,465
Other Expenses$13,557$20,046-$20,046
Fees for Services Other$14,767--$14,767
Conferences and Meetings$12,106--$12,106
Payroll Taxes$4,762--$4,762
Depreciation Depletion$2,636$9-$2,645
Grants to Domestic Individuals$1,585--$1,585
Advertising$1,260--$1,260
Total Functional Expenses$368,917$91,130$0$460,047
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

MEMBERS

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

SECRETARY REVIEWS

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Professional Association of
EIN
84-1215291
Phone
6204552400
Address
PO BOX 780, OXFORD, KS 67119

Signing Officer

Name
Katrina J Mccormick-meyer
Title
Exec. Dir./sec.
Phone
6204552400
Signed
2017-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katrina J Mccormick-meyer
Formed
1992
Legal Domicile
Co
Voting Board Members
12
Independent Board Members
6
Employees
2
Volunteers
30

Preparer

Firm
Johnson Duncan & Hollowell Llp
Address
535 S EMPORIA ST STE 103, WICHITA, KS 67202-4534
Preparer
Michael D Hollowell
Phone
3162673402
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,322 total 1,322

Raw XML AppendixShowing 400 of 435 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/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OPRT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3NRT INCOME
IRS990/ProgramServiceRevenueGrp/Desc4SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0202931
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt173775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt245615
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323015
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt416327
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0202931
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt173775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt245615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323015
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt018341
IRS990/PYContributionsGrantsAmt067335
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01036
IRS990/PYOtherExpensesAmt0246756
IRS990/PYProgramServiceRevenueAmt0335902
IRS990/PYRevenuesLessExpensesAmt028316
IRS990/PYSalariesCompEmpBnftPaidAmt0110860
IRS990/PYTotalExpensesAmt0375957
IRS990/PYTotalRevenueAmt0404273
IRS990/ReconcilationRevenueExpnssAmt0-18889
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0373623
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0172633
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157826
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0237242
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0247907
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0237885
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0202292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0176258
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01101584
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0985
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0711
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01468
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0202931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0155329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0151515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0184868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0162791
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0857434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0985
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01049
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IRS990ScheduleA/PublicSupportPY509Pct00.99700
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0403236
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0389400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0387160
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0339049
IRS990ScheduleA/Total509Grp/TotalAmt01959018
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0441158
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0390449
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0387871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0340517
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01964267
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IRS990ScheduleD/EquipmentGrp/BookValueAmt08183
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028079
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036262
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECRETARY REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 1,322 TOTAL 1,322
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091130
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0368917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0460047
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02097
IRS990/TotalLiabilitiesEOYAmt03591
IRS990/TotalLiabilitiesGrp/BOYAmt02097
IRS990/TotalLiabilitiesGrp/EOYAmt03591
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0279119
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0261552
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt011960
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt011960
IRS990/TotalProgramServiceExpensesAmt0368917
IRS990/TotalProgramServiceRevenueAmt0373623
IRS990/TotalReportableCompFromOrgAmt0104251
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0374608
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0441158
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0281216
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0265143
IRS990/TravelGrp/ManagementAndGeneralAmt012574
IRS990/TravelGrp/ProgramServicesAmt062982
IRS990/TravelGrp/TotalAmt075556
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0279119
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0261552
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0745 KALIMERA CIRCLE
IRS990/USAddress/CityNm0PRESCOTT

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.39$0.27$8.12$7.74$6.80$0.94
2024Detailed filing. Detailed filing data is available for this year.$6.98$0.20$6.78$6.46$5.13$1.33
2023Detailed filing. Detailed filing data is available for this year.$6.32$0.21$6.11$5.87$5.49$0.38
2022Detailed filing. Detailed filing data is available for this year.$5.81$0.10$5.71$5.04$4.14$0.90
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.92$0.40$4.51$5.97$2.83$3.14
2020Detailed filing. Detailed filing data is available for this year.$3.32$0.00$3.32$5.35$5.14$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.12$0.02$3.10$5.47$5.25$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.84$4.52$4.78$0.27
2017Detailed filing. Detailed filing data is available for this year.$3.11$0.04$3.06$4.87$4.42$0.45
2016Detailed filing. Detailed filing data is available for this year.$2.65$0.04$2.62$4.41$4.60$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.81$0.02$2.79$4.04$3.76$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.52$0.04$2.48$3.90$3.63$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.02$2.20$3.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.02$2.28$3.83
2011Summary only. Only limited summary data is available for this year.$2.73$0.03$2.70$3.66$3.98$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.04$3.02$3.31