Civic Intelligence

Professional Association of Volleyball Officials

990 • Fiscal year 2019 • EIN 84-1215291

Mar 01, 2018 to Feb 28, 2019 • Filed on Jan 08, 2020

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

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

51st percentile

4.0%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$50,000

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

64th percentile

9.8%

Faster asset growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$312,409

Up $27,851 (+9.8%) from 2018

Net Assets

Up

$309,911

Up $25,503 (+9.0%) from 2018

Liabilities

Up

$2,498

Up $2,348 (+1565%) from 2018

Revenue

Up

$546,812

Up $95,219 (+21%) from 2018

Expenses

Up

$525,039

Up $46,609 (+9.7%) from 2018

Net Income

Up

$21,773

Up $48,610 (+181%) from 2018

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

2019

Assets$312,409
Liabilities$2,498
Net Assets$309,911

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

2019

Revenue$546,812
Expenses$525,039
Net Income$21,773
Jump To
Filing Snapshot
Filing Period
Mar 1, 2018 to Feb 28, 2019
Signed
Jan 8, 2020
Return Version
2018v3.2
Gross Receipts
$546,812
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$128,537$205,072▲ $76,535
Investments in Publicly Traded Securities$72,732$76,295▲ $3,563
Cash and Non-Interest-Bearing Accounts$72,160$16,379▼ $55,781
Land, Buildings, and Equipment, Net$11,129$14,663▲ $3,534
Total Assets$284,558$312,409▲ $27,851
Liabilities
Accounts Payable and Accrued Expenses$150$2,498▲ $2,348
Total Liabilities$150$2,498▲ $2,348
Net Assets / Fund Balance
Unrestricted Net Assets$284,408$309,911▲ $25,503
Total Net Assets Fund Balance$284,408$309,911▲ $25,503
Total Liabilities and Net Assets / Fund Balance$284,558$312,409▲ $27,851

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,663$34,115$48,778
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katrina J Mccormick-meyerExec. Dir/seFT$50,000$50,000
Julie VoeckPresidentPT$3,500$3,500
Mara WagerNrt DirectorPT$2,000$2,000
Brian HemelgarnExam DirectoPT$2,000$2,000
Dan SwensenLine Judge TPT$2,000$2,000
Donna CarterMembership DPT$2,000$2,000
Jung ParkFin. DirectoPT$2,000$2,000
Suzanne DoodTraining CAMPT$2,000$2,000
Anne PufahlClinic Co-diPT$1,000$1,000
Joan PowellClinic Co-diPT$1,000$1,000

Board Members and Trustees

NameTitle
Charles FleetBoard Delega
Christina FiebichBoard Delega
Ronnie MutterBoard Delega
Bill ThornburghDirector-at-
Jeff MckinneyDirector-at-
Suzanne LowryDirector-at-
Tammy DotsonInterim Boar
Revenue and Support

Revenue Composition

Contributions and Grants
$66,483
Program Service Revenue
$474,565
Investment Income
$5,199
Other Revenue
$565
All Other Contributions
$66,483
Change in Net Assets
$21,773
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$335,037
Salaries, Compensation, and Employee Benefits$140,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$71,037$20,144-$91,181
Current Officers, Directors, Trustees, and Key Employees$67,500--$67,500
Other Salaries and Wages$64,533--$64,533
Benefits to Members$49,207--$49,207
All Other Expenses$21,478$24,731-$46,209
Occupancy$21,317$8,332-$29,649
Conferences and Meetings$20,931--$20,931
Other Expenses$9,224$6,127-$15,351
Fees for Services Accounting$13,347--$13,347
Payroll Taxes$8,762--$8,762
Depreciation Depletion$6,827$155-$6,982
Advertising$2,713--$2,713
Total Functional Expenses$415,630$109,409$0$525,039
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/secretary
Phone
6204552400
Signed
2020-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katrina J Mccormick-meyer
Formed
1992
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
5
Employees
3
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 3,967 penalties/fines -237 total 3,730

Raw XML AppendixShowing 400 of 451 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/OtherExpensesGrp/TotalAmt315351
IRS990/OtherRevenueMiscGrp/Desc0W/O P/Y O/S CHECKS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0565
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0565
IRS990/OtherRevenueTotalAmt0565
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt064533
IRS990/OtherSalariesAndWagesGrp/TotalAmt064533
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt08762
IRS990/PayrollTaxesGrp/TotalAmt08762
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KATRINA J MCCORMICK-MEYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OPRT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3NRT INCOME
IRS990/ProgramServiceRevenueGrp/Desc4ROYALTIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0270326
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt189670
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt260368
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323458
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt416881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0270326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt189670
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt260368
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416881
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt043554
IRS990/PYContributionsGrantsAmt01150
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01250
IRS990/PYOtherExpensesAmt0301757
IRS990/PYProgramServiceRevenueAmt0449193
IRS990/PYRevenuesLessExpensesAmt0-26837
IRS990/PYSalariesCompEmpBnftPaidAmt0133119
IRS990/PYTotalExpensesAmt0478430
IRS990/PYTotalRevenueAmt0451593
IRS990/ReconcilationRevenueExpnssAmt021773
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0472340
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0128537
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0205072
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt066483
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0273688
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0296547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0269481
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0247907
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01154106
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01250
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0985
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01036
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0480329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0176655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0188857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0170692
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0155329
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01171862
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01250
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0985
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04809
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99790
IRS990ScheduleA/PublicSupportPY509Pct00.99730
IRS990ScheduleA/PublicSupportTotal509Amt02325968
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0546812
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0450343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0485404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0440173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0403236
IRS990ScheduleA/Total509Grp/TotalAmt02325968
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0546812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0451593
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0486942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0441158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0404272
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02330777
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt014663
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034115
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048778
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014663
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECRETARY REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 3,967 PENALTIES/FINES -237 TOTAL 3,730
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0284558
IRS990/TotalAssetsEOYAmt0312409
IRS990/TotalAssetsGrp/BOYAmt0284558
IRS990/TotalAssetsGrp/EOYAmt0312409
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt066483
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109409
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0415630
IRS990/TotalFunctionalExpensesGrp/TotalAmt0525039
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150
IRS990/TotalLiabilitiesEOYAmt02498
IRS990/TotalLiabilitiesGrp/BOYAmt0150
IRS990/TotalLiabilitiesGrp/EOYAmt02498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0284408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0309911
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013862
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013862
IRS990/TotalProgramServiceExpensesAmt0415630
IRS990/TotalProgramServiceRevenueAmt0474565
IRS990/TotalReportableCompFromOrgAmt067500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0480329
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0546812
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284558
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0312409
IRS990/TravelGrp/ManagementAndGeneralAmt020144
IRS990/TravelGrp/ProgramServicesAmt071037

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