Civic Intelligence

Salem Football Officials Association Inc

EIN 93-0847521 • 501(c)3 • Salem, OR

Profile

The Salem Football Officials Association provides game officials to schools and youth organizations in the Salem, Oregon area.

PO Box 2842Salem, OR 97308

www.salemfbrefs.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

78th percentile

24%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$31,611

Up $10,016 (+46%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$31,611

Up $10,016 (+46%) from 2022

Revenue

Up

$226,568

Up $50,884 (+29%) from 2022

Expenses

Up

$216,551

Up $29,644 (+16%) from 2022

Net Income

Up

$10,017

Up $21,240 (+189%) from 2022

Trend Graphs

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2010: $6,024Net Assets 2010: $6,0242010Assets 2011: $4,389Liabilities 2011: $02011Assets 2012: $8,526Liabilities 2012: $02012Assets 2013: $10,654Liabilities 2013: $02013Assets 2014: $15,302Liabilities 2014: $02014Assets 2015: $13,018Liabilities 2015: $02015Assets 2016: $19,862Liabilities 2016: $02016Assets 2017: $11,196Liabilities 2017: $02017Assets 2018: $11,038Liabilities 2018: $02018Assets 2019: $17,757Liabilities 2019: $0Net Assets 2019: $17,7572019Assets 2020: $21,352Liabilities 2020: $0Net Assets 2020: $21,3522020Assets 2021: $32,818Liabilities 2021: $0Net Assets 2021: $32,8182021Assets 2022: $21,595Liabilities 2022: $0Net Assets 2022: $21,5952022Assets 2023: $31,611Liabilities 2023: $0Net Assets 2023: $31,6112023

Highlighted filing

2023

Assets$31,611
Liabilities$0
Net Assets$31,611

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $128,336Expenses 2010: $138,351Net Income 2010: -$10,0152010Revenue 2011: $160,898Expenses 2011: $162,533Net Income 2011: -$1,6352011Revenue 2012: $166,645Expenses 2012: $162,508Net Income 2012: $4,1372012Revenue 2013: $163,405Expenses 2013: $161,277Net Income 2013: $2,1282013Revenue 2014: $160,768Expenses 2014: $156,120Net Income 2014: $4,6482014Revenue 2015: $164,489Expenses 2015: $166,773Net Income 2015: -$2,2842015Revenue 2016: $172,732Expenses 2016: $165,888Net Income 2016: $6,8442016Revenue 2017: $176,695Expenses 2017: $185,362Net Income 2017: -$8,6672017Revenue 2018: $176,993Expenses 2018: $177,152Net Income 2018: -$1592018Revenue 2019: $195,344Expenses 2019: $188,625Net Income 2019: $6,7192019Revenue 2020: $7,141Expenses 2020: $3,546Net Income 2020: $3,5952020Revenue 2021: $227,198Expenses 2021: $215,732Net Income 2021: $11,4662021Revenue 2022: $175,684Expenses 2022: $186,907Net Income 2022: -$11,2232022Revenue 2023: $226,568Expenses 2023: $216,551Net Income 2023: $10,0172023

Highlighted filing

2023

Revenue$226,568
Expenses$216,551
Net Income$10,017

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$2.27$2.17$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$1.76$1.87$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$2.27$2.16$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.07$0.04$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$1.95$1.89$0.07
2018Summary only. Only limited summary data is available for this year.$0.11$0.00$1.77$1.77$0.00
2017Summary only. Only limited summary data is available for this year.$0.11$0.00$1.77$1.85$0.09
2016Summary only. Only limited summary data is available for this year.$0.20$0.00$1.73$1.66$0.07
2015Summary only. Only limited summary data is available for this year.$0.13$0.00$1.64$1.67$0.02
2014Summary only. Only limited summary data is available for this year.$0.15$0.00$1.61$1.56$0.05
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$1.63$1.61$0.02
2012Summary only. Only limited summary data is available for this year.$0.09$0.00$1.67$1.63$0.04
2011Summary only. Only limited summary data is available for this year.$0.04$0.00$1.61$1.63$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$1.28$1.38$0.10
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 14, 2022
Return Version
2021v4.0
Gross Receipts
$227,198
Mission and Program Overview

Mission

The Salem Football Officials Association provides game officials to schools and youth organizations in the Salem, Oregon area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,352$32,818▲ $11,466
Cap Stk Tr Prin Current Funds$21,352$32,818▲ $11,466
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$21,352$32,818▲ $11,466
Liabilities
Other Liabilities$0--
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$21,352$32,818▲ $11,466
Total Liabilities and Net Assets / Fund Balance$21,352$32,818▲ $11,466
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim KniffinPast President
Ron PahlePresident
Rick RoebkeVice President
Aaron CarrollMember At Large
Al UnruhMember At Large
Jared PreslerSecretary
Michael PattonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,038
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,160
All Other Contributions
$222,708
Change in Net Assets
$11,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,732
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
Fees for Services Other$204,756--$204,756
Conferences and Meetings$4,566--$4,566
All Other Expenses$2,866$0$0$2,866
Information Technology$1,880--$1,880
Other Expenses$260$0$0$260
Insurance-$243-$243
Office Expenses-$146-$146
Total Functional Expenses$215,222$510$0$215,732
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,063
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Reviewed by members of the Board

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

Policy oversite by Association's Commissioner and game scheduling software.

Form 990, Part VI, Section C, Line 19

Bylaws and conflict of interest policy available on association's website.

Filing and Contact Details

Filer

Filer Name
Salem Football Officials Association Inc
EIN
93-0847521
Phone
5037083345
Address
PO Box 2842, Salem, OR 97308

Signing Officer

Name
Michael Patton
Title
Treasurer
Phone
5037083345
Signed
2022-05-14

Organization Details

Principal Officer
Ron Pahle
Formed
1986
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
10
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Amount paid to game officials as non-employee compensation

Raw XML Appendix375 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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IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past President
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0172668
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0172219
IRS990ScheduleA/Total509Grp/TotalAmt0771244
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0226135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0193081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0345336
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0344438
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01116131
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by members of the Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Policy oversite by Association's Commissioner and game scheduling software.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bylaws and conflict of interest policy available on association's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Amount paid to game officials as non-employee compensation
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt021352
IRS990/TotalAssetsEOYAmt032818
IRS990/TotalAssetsGrp/BOYAmt021352
IRS990/TotalAssetsGrp/EOYAmt032818
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0226038
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0510
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215222
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215732
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021352
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032818
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0215222
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01160
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0227198
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021352
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt032818
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 2842
IRS990/USAddress/CityNm0Salem
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097308
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.salemfbrefs.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Patton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05037083345
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM FOOTBALL OFFICIALS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0930847521
ReturnHeader/Filer/PhoneNum05037083345
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2842
ReturnHeader/Filer/USAddress/CityNm0Salem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097308
ReturnHeader/ReturnTs02022-05-14T23:33:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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