Civic Intelligence

West Coast Intercollegiate Soccer Officials Association

990 • Fiscal year 2014 • EIN 94-2814152

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 25, 2014

2820-B Sherwood Avenue95350

(925) 423-2836

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

49th percentile

2.5%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

69th percentile

$1,840

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

12%

Faster revenue growth than 70% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$118,913

Up $11,510 (+11%) from 2013

Net Assets

Up

$117,972

Up $10,569 (+9.8%) from 2013

Liabilities

Up

$941

Up $941 from 2013

Revenue

Up

$429,456

Up $45,348 (+12%) from 2013

Expenses

Up

$418,887

Up $34,276 (+8.9%) from 2013

Net Income

Up

$10,569

Up $11,072 (+2201%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2012: $107,906Liabilities 2012: $0Net Assets 2012: $107,9062012Assets 2013: $107,403Liabilities 2013: $0Net Assets 2013: $107,4032013Assets 2014: $118,913Liabilities 2014: $941Net Assets 2014: $117,9722014Assets 2015: $123,842Liabilities 2015: $6,660Net Assets 2015: $117,1822015Assets 2016: $122,276Liabilities 2016: -$204Net Assets 2016: $122,4802016Assets 2017: $121,555Liabilities 2017: $0Net Assets 2017: $121,5552017Assets 2018: $117,333Liabilities 2018: $0Net Assets 2018: $117,3332018Assets 2019: $114,509Liabilities 2019: $0Net Assets 2019: $114,5092019Assets 2020: $132,581Liabilities 2020: $0Net Assets 2020: $132,5812020Assets 2021: $112,938Net Assets 2021: $112,9382021Assets 2022: $90,941Liabilities 2022: $0Net Assets 2022: $90,9412022Assets 2023: $91,486Liabilities 2023: $0Net Assets 2023: $91,4862023

Highlighted filing

2014

Assets$118,913
Liabilities$941
Net Assets$117,972

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $396,223Expenses 2012: $394,198Net Income 2012: $2,0252012Revenue 2013: $384,108Expenses 2013: $384,611Net Income 2013: -$5032013Revenue 2014: $429,456Expenses 2014: $418,887Net Income 2014: $10,5692014Revenue 2015: $422,199Expenses 2015: $422,988Net Income 2015: -$7892015Revenue 2016: $451,096Expenses 2016: $445,797Net Income 2016: $5,2992016Revenue 2017: $447,162Expenses 2017: $448,087Net Income 2017: -$9252017Revenue 2018: $449,224Expenses 2018: $458,847Net Income 2018: -$9,6232018Revenue 2019: $444,065Expenses 2019: $446,889Net Income 2019: -$2,8242019Revenue 2020: $466,664Expenses 2020: $448,592Net Income 2020: $18,0722020Revenue 2021: $25,463Expenses 2021: $45,106Net Income 2021: -$19,6432021Revenue 2022: $460,582Expenses 2022: $482,579Net Income 2022: -$21,9972022Revenue 2023: $447,167Expenses 2023: $458,597Net Income 2023: -$11,4302023

Highlighted filing

2014

Revenue$429,456
Expenses$418,887
Net Income$10,569
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 25, 2014
Return Version
2013v3.1
Gross Receipts
$433,173
Mission and Program Overview

Mission

Instruct collegiate soccer officials

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$107,403$117,972▲ $10,569
Cash and Non-Interest-Bearing Accounts$100,081$91,570▼ $8,511
Accounts Receivable-$20,022-
Savings and Temporary Cash Investments$6,331$6,331→ $0
Land, Buildings, and Equipment, Net$990$990→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$107,403$118,913▲ $11,510
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities-$941-
Total Liabilities$0$941▲ $941
Net Assets / Fund Balance
Total Net Assets Fund Balance$107,403$117,972▲ $10,569
Total Liabilities and Net Assets / Fund Balance$107,403$118,913▲ $11,510

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$990--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James A MayesPresidentPT$1,840$1,840
Richard WilkersonVice PresidentPT$1,154$1,154
Matthew BuckmanTreasurerPT$1,119$1,119

Board Members and Trustees

NameTitle
Robert Bagshaw IISecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$429,227
Investment Income
$0
Other Revenue
$229
Change in Net Assets
$10,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$418,887
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
All Other Expenses$15,521$5,964-$21,485
Other Expenses$9,132--$9,132
Fees for Services Accounting$6,500$1,500-$8,000
Office Expenses-$349-$349
Total Functional Expenses$411,074$7,813$0$418,887
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid dues$941
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Referees pay dues to join this organization and national organization.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members attending general meeting elect board members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Membership attending annual general meeting vote to approve next year's budget. Also, membership votes on any proposed changes to by-laws.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 provided to board prior to filing to date. Board reviews Form 990 at board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board is required to furnish to membership a list of any "covered transactions".

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon written request members and/or general public may review governing documents, policies and financial statements.

Filing and Contact Details

Filer

EIN
94-2814152
Phone
9254232836

Signing Officer

Name
Matthew Buckman
Title
Treasurer
Signed
2014-11-25
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Preparer
Matthew J McGladdery
Phone
2093343497
Raw XML Appendix334 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/Form990ProvidedToGvrnBodyInd0true
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt0433173
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
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IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingCashInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Referees pay dues to join this organization and national organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members attending general meeting elect board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership attending annual general meeting vote to approve next year's budget. Also, membership votes on any proposed changes to by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 provided to board prior to filing to date. Board reviews Form 990 at board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board is required to furnish to membership a list of any "covered transactions".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon written request members and/or general public may review governing documents, policies and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0www.wcisoa.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Matthew Buckman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine10West Coast Intercollegiate Soccer
ReturnHeader/Filer/BusinessName/BusinessNameLine20Officials Association
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0942814152
ReturnHeader/Filer/PhoneNum09254232836
ReturnHeader/Filer/USAddress/AddressLine102820-B Sherwood Avenue
ReturnHeader/Filer/USAddress/City0Modesto
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode095350
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Matthew J McGladdery CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10420 West Pine Street Suite 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Lodi
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode095240
ReturnHeader/PreparerPersonGrp/PhoneNum02093343497
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew J McGladdery
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-11-25T16:10:49-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$4.47$4.59$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$4.61$4.83$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$1.13$0.25$0.45$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.00$1.33$4.67$4.49$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$4.44$4.47$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$4.49$4.59$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$4.47$4.48$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$4.51$4.46$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.24$0.07$1.17$4.22$4.23$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$4.29$4.19$0.11
2013Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$3.84$3.85$0.01
2012Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$3.96$3.94$0.02