Civic Intelligence

Ohio North State Referee Committee

EIN 90-0428758 • 501(c)4 • Northfield, OH

Profile

To develop, train, and mentor referees for amateur soccer.

150 Lowrie BlvdNorthfield, OH 44067-1215

www.ohnrefs.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

64th percentile

9.6%

Higher net margin than 64% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

2.3%

Faster asset growth than 59% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

75th percentile

17%

Faster revenue growth than 75% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$163,353

Up $8,846 (+5.7%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$163,353

Up $8,846 (+5.7%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin64th percentile

Revenue

Up

$92,337

Up $11,153 (+14%) from 2023

Expenses

Up

$83,491

Up $1,363 (+1.7%) from 2023

Net Income

Up

$8,846

Up $9,790 (+1037%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$200K$150K$100K$50K$0Assets 2021: $121,401Net Assets 2021: $121,4012021Assets 2022: $155,976Liabilities 2022: $525Net Assets 2022: $155,4512022Assets 2023: $154,507Net Assets 2023: $154,5072023Assets 2024: $163,353Net Assets 2024: $163,3532024

Highlighted filing

2024

Assets$163,353
Liabilities-
Net Assets$163,353
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$100K$50K$0-$50KRevenue 2021: $48,903Expenses 2021: $58,798Net Income 2021: -$9,8952021Revenue 2022: $67,050Expenses 2022: $33,000Net Income 2022: $34,0502022Revenue 2023: $81,184Expenses 2023: $82,128Net Income 2023: -$9442023Revenue 2024: $92,337Expenses 2024: $83,491Net Income 2024: $8,8462024

Highlighted filing

2024

Revenue$92,337
Expenses$83,491
Net Income$8,846
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$163,353
Liabilities
-
Net assets
$163,353
Revenue
$92,337
Expenses
$83,491
Net income
$8,846
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.63$1.63$0.92$0.83$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.55$1.55$0.81$0.82$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.67$0.33$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.21$1.21$0.49$0.59$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 6, 2025
Return Version
2024v5.0
Gross Receipts
$92,337
Mission and Program Overview

Mission

To develop, train, and mentor referees for amateur soccer.

Program Services

DescriptionGrantsExpenses
INSTRUCTED, CERTIFIED, ASSIGNED, AND MENTORED APPROXIMATELY 2500 REFEREES FOR AMATEUR SOCCER FOR THE UNITED STATES SOCCER FEDERATION.-$81,956
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOM CHAPMANState Refere-$0--
MICHAEL FARMERState Youth-$0--
JEFF MELLENState Direct-$0--
WAYNE WILSONState Assign-$0--
WILLIAM ROTHState Direct-$0--
LORAND CIBIAdult Repres-$0--
RICK HANNARep Dist Ref-$0--
ZACHARY BASTINSecretary-$0--
KALMAN TOTHTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Ohio North State Referee Committee
EIN
90-0428758
Phone
2162440924
Address
150 LOWRIE BLVD, NORTHFIELD, OH 44067-1215

Signing Officer

Name
Kalman Toth
Title
Treasurer
Phone
2162440924
Signed
2025-06-06
Discuss with paid preparer
Yes

Preparer

Firm
Samuel Kellogg & Co Inc
Address
1529 ST CLAIR AVENUE, CLEVELAND, OH 44114
Preparer
Robert F Kellogg
Phone
2166870220
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 12,957 travel 8,027 mileage 3,731 insurance 1,390 registration expenses 11,987 instruction 27,883 assessments 2,113 other direct program exp 193 amateur cup expenses 10,536 youth programs and region 964 meals 915 telephone and internet 871 bank charges 33 total 81,600”

Raw XML Appendix117 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0KALMAN TOTH
IRS990EZ/BooksInCareOfDetail/PhoneNum02162440924
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0150 LOWRIE BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NORTHFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0440671215
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0154507
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0163353
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08846
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01535
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0154507
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0163353
IRS990EZ/GrossReceiptsAmt092337
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0154507
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0163353
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0154507
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0163353
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOM CHAPMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL FARMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JEFF MELLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WILLIAM ROTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LORAND CIBI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RICK HANNA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ZACHARY BASTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KALMAN TOTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0STATE REFERE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1STATE YOUTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2STATE DIRECT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3STATE ASSIGN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4STATE DIRECT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5ADULT REPRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6REP DIST REF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt081600
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO DEVELOP, TRAIN, AND MENTOR REFEREES FOR AMATEUR SOCCER.
IRS990EZ/PrintingPublicationsPostageAmt0356
IRS990EZ/ProgramServiceRevenueAmt092334
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0INSTRUCTED, CERTIFIED, ASSIGNED, AND MENTORED APPROXIMATELY 2500 REFEREES FOR AMATEUR SOCCER FOR THE UNITED STATES SOCCER FEDERATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt081956
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt083491
IRS990EZ/TotalProgramServiceExpensesAmt081956
IRS990EZ/TotalRevenueAmt092337
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.OHNREFS.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 12,957 TRAVEL 8,027 MILEAGE 3,731 INSURANCE 1,390 REGISTRATION EXPENSES 11,987 INSTRUCTION 27,883 ASSESSMENTS 2,113 OTHER DIRECT PROGRAM EXP 193 AMATEUR CUP EXPENSES 10,536 YOUTH PROGRAMS AND REGION 964 MEALS 915 TELEPHONE AND INTERNET 871 BANK CHARGES 33 TOTAL 81,600
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KALMAN TOTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02162440924
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO NORTH STATE REFEREE COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0900428758
ReturnHeader/Filer/PhoneNum02162440924
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 LOWRIE BLVD
ReturnHeader/Filer/USAddress/CityNm0NORTHFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0440671215
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341651498
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01529 ST CLAIR AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044114
ReturnHeader/PreparerPersonGrp/PhoneNum02166870220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT F KELLOGG
ReturnHeader/ReturnTs02025-06-16T10:26:03-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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