Civic Intelligence

Professional Association of Volleyball Officials

990 • Fiscal year 2020 • EIN 84-1215291

Mar 01, 2019 to Feb 29, 2020 • Filed on Jan 09, 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

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

46th percentile

4.0%

Higher net margin than 46% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

69th percentile

$55,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

50th percentile

6.2%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

-2.1%

Faster revenue growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$331,653

Up $19,244 (+6.2%) from 2019

Net Assets

Up

$331,653

Up $21,742 (+7.0%) from 2019

Liabilities

Down

$0

Down $2,498 (-100%) from 2019

Revenue

Down

$535,277

Down $11,535 (-2.1%) from 2019

Expenses

Down

$513,939

Down $11,100 (-2.1%) from 2019

Net Income

Down

$21,338

Down $435 (-2.0%) from 2019

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

2020

Assets$331,653
Liabilities$0
Net Assets$331,653

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

2020

Revenue$535,277
Expenses$513,939
Net Income$21,338
Jump To
Filing Snapshot
Filing Period
Mar 1, 2019 to Feb 29, 2020
Signed
Jan 9, 2020
Return Version
2019v5.0
Gross Receipts
$535,277
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$205,072$191,774▼ $13,298
Investments in Publicly Traded Securities$76,295$78,148▲ $1,853
Cash and Non-Interest-Bearing Accounts$16,379$42,249▲ $25,870
Land, Buildings, and Equipment, Net$14,663$14,798▲ $135
Total Assets$312,409$331,653▲ $19,244
Other Assets Total-$4,684-
Liabilities
Accounts Payable and Accrued Expenses$2,498--
Total Liabilities$2,498$0▼ $2,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$309,911$331,653▲ $21,742
Total Net Assets Fund Balance$309,911$331,653▲ $21,742
Total Liabilities and Net Assets / Fund Balance$312,409$331,653▲ $19,244

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,798$39,604$54,402
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katrina J Mccormick-meyerExec. Dir/seFT$55,000$55,000
Julie VoeckPresidentPT$3,500$3,500
Dan SwensenLine Judge TPT$3,000$3,000
Donna CarterMembership DPT$2,000$2,000
Anne PufahlClinic Co-diPT$2,000$2,000
Brian HemelgarnExam DirectoPT$2,000$2,000
Mara WagerNrt DirectorPT$2,000$2,000
Suzanne DoodTraining CAMPT$2,000$2,000

Board Members and Trustees

NameTitle
Charles FleetBoard Delega
Marcia CostleyBoard Delega
Ronnie MutterBoard Delega
Jeff MckinneyDirector-at-
Suzanne LowryDirector-at-
Joan PowellClinic Co-di
Tammy DotsonFin. Directo
Karen McnaughtInterim Boar
Revenue and Support

Revenue Composition

Contributions and Grants
$65,458
Program Service Revenue
$466,122
Investment Income
$3,669
Other Revenue
$28
All Other Contributions
$65,458
Change in Net Assets
$21,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,868
Salaries, Compensation, and Employee Benefits$149,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$71,715$16,942-$88,657
Current Officers, Directors, Trustees, and Key Employees$71,500--$71,500
Other Salaries and Wages$66,560--$66,560
Benefits to Members$47,712--$47,712
Occupancy$26,109$4,328-$30,437
All Other Expenses$5,545$21,746-$27,291
Conferences and Meetings$26,159--$26,159
Other Expenses$5,352$6,953-$12,305
Fees for Services Accounting$9,592--$9,592
Payroll Taxes$9,299--$9,299
Depreciation Depletion$5,764$130-$5,894
Comp Disqual Persons$2,000--$2,000
Advertising$743--$743
Total Functional Expenses$413,442$100,497$0$513,939
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 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
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
2020-01-09
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 404

Raw XML AppendixShowing 400 of 442 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/OtherRevenueTotalAmt028
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066560
IRS990/OtherSalariesAndWagesGrp/TotalAmt066560
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09299
IRS990/PayrollTaxesGrp/TotalAmt09299
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KATRINA J MCCORMICK-MEYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OPRT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3ROYALTIES
IRS990/ProgramServiceRevenueGrp/Desc4NRT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0240829
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt188675
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt264518
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt330063
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt428577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0240829
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt188675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt264518
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt330063
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt428577
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt049207
IRS990/PYContributionsGrantsAmt066483
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05199
IRS990/PYOtherExpensesAmt0335037
IRS990/PYOtherRevenueAmt0565
IRS990/PYProgramServiceRevenueAmt0474565
IRS990/PYRevenuesLessExpensesAmt021773
IRS990/PYSalariesCompEmpBnftPaidAmt0140795
IRS990/PYTotalExpensesAmt0525039
IRS990/PYTotalRevenueAmt0546812
IRS990/ReconcilationRevenueExpnssAmt021338
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0466122
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0205072
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0191774
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0306287
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0336809
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0273688
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0296547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0269481
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01482812
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03669
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0985
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012641
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0225321
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0204804
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0176655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0188857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0170692
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0966329
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03669
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05199
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0985
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012641
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99490
IRS990ScheduleA/PublicSupportPY509Pct00.99790
IRS990ScheduleA/PublicSupportTotal509Amt02449141
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0531608
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0541613
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0450343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0485404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0440173
IRS990ScheduleA/Total509Grp/TotalAmt02449141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0535277
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0546812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0451593
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0486942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0441158
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02461782
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt014798
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039604
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054402
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014798
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECRETARY REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 404
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0312409
IRS990/TotalAssetsEOYAmt0331653
IRS990/TotalAssetsGrp/BOYAmt0312409
IRS990/TotalAssetsGrp/EOYAmt0331653
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065458
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100497
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0513939
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02498
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02498
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0309911
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0331653
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013460
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013460
IRS990/TotalProgramServiceExpensesAmt0413442
IRS990/TotalProgramServiceRevenueAmt0466122
IRS990/TotalReportableCompFromOrgAmt071500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0469819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0535277
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0312409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0331653
IRS990/TravelGrp/ManagementAndGeneralAmt016942
IRS990/TravelGrp/ProgramServicesAmt071715

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