Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 23-1968208

NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION

Tax-exempt · BOCA RATON, FL 33486

Financials

$483K$389K2023$662K$719K2024
Revenue Expenses · by fiscal year end
Financials of NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$661,993$718,645-$56,652$486,080$23,099$462,981
December 31, 2023990$483,380$388,826$94,554$480,544$50$480,494
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$646,125
Investment income
$9,516
Net gain from sales of assets
-$5,693
Other revenue
$6,352

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$185,845
Other salaries and wages
$12,750
Salaries, compensation and benefits (total)
$209,980
Professional fundraising fees
$0
Accounting fees
$4,295
Travel
$71,119
Depreciation
$73

Balance sheet and other

Total assets, start of year
$480,544
Total assets, end of year
$486,080
Total liabilities, end of year
$23,099
Net assets, end of year
$462,981
Publicly traded securities
$469,090
Net assets without donor restrictions
$462,981
Gross receipts
$773,371
Employees
3
Volunteers
50
Year formed
1964
State of legal domicile
IN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
MARY PENSOMANAGING DIRECTOR
Trustee or director, Officer
20$57,075
LANCE VAN HAITSMADIRECTOR OF OPERATIONS
Trustee or director
20$44,800
THOMAS RICHARDSONASSOCIATE DIRECTOR
Trustee or director
30$38,020
CARMEN SERBIODIRECTOR OF FINANCIAL MANAGEMENT
Trustee or director
10$18,900
AMANDA ROSSSENIOR DIRECTOR OF EVALUATIONS
Trustee or director
10$12,000
COREY ROCKWELLSENIOR DIRECTOR OF INSTRUCTION
Trustee or director
10$9,450
DAN LUKASHSENIOR DIRECTOR OF PROGRAMS
Trustee or director
10$1,450
BEN TREVINOPRESIDENT
Trustee or director, Officer
10$1,400
JAMES MAYESSECRETARY
Trustee or director, Officer
10$1,100
JUDE CARRVICE-PRESIDENT
Trustee or director, Officer
10$900
DIANA ESQUIVELCHAIR
Trustee or director, Officer
10$750
MARC LAWRENCEPAST PRESIDENT
Trustee or director, Officer
10$0
BJ JONESLEGAL COUNSEL
Trustee or director
0.5$0
990 for the year ended December 31, 2023: 13 people
NameTitleHours / weekCompensation
MARY PENSOMANAGING DIRECTOR
Trustee or director, Officer
20$57,075
LANCE VAN HAITSMADIRECTOR OF OPERATIONS
Trustee or director
20$44,200
THOMAS RICHARDSONASSOCIATE DIRECTOR
Trustee or director
30$38,020
COREY ROCKWELLSENIOR DIRECTOR OF INSTRUCTION
Trustee or director
10$15,000
AMANDA ROSSSENIOR DIRECTOR OF EVALUATIONS
Trustee or director
10$12,525
DIANA ESQUIVELCHAIR
Trustee or director, Officer
10$1,250
DAN LUKASHSENIOR DIRECTOR OF PROGRAMS
Trustee or director
10$600
BEN TREVINOPRESIDENT
Trustee or director, Officer
10$0
JUDE CARRVICE-PRESIDENT
Trustee or director, Officer
10$0
JAMES MAYESSECRETARY
Trustee or director, Officer
10$0
MARC LAWRENCEPAST PRESIDENT
Trustee or director, Officer
10$0
CARMEN SERBIODIRECTOR
Trustee or director
10$0
BJ JONESLEGAL COUNSEL
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
5390 214TH CT S, BOCA RATON, FL 33486-1430
Principal officer (990 for 2024)
BEN TREVINO, 2021 HUFFMAN BOULEVARD, FORT WAYNE, IN 468082213
Signed the 990
BEN TREVINO, PRESIDENT
Phone
(517) 402-2941
Return prepared by
GJC CPA'S & ADVISORS

Mission

THE NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION ("NISOA") IS AN ORGANIZATION OF MORE THAN 4,500 SOCCER OFFICIALS WHICH TRAINS, CERTIFIES, AND PROVIDES QUALIFIED SOCCER REFEREES FOR THE COLLEGE SOCCER COMMUNITY THROUGHOUT THE COUNTRY. THE MISSION OF NISOA IS TO ASSIST IN THE DEVELOPMENT OF SOCCER AS A MAJOR SPORT IN THE UNITED STATES AND TO IMPROVE THE QUALITY OF OFFICIATING AT THE COLLEGE AND HIGH SCHOOL LEVELS.

990 for the year ended December 31, 2024

Program accomplishments

  • NATIONAL REFEREE ACADEMY - A GROUP OF 200 NISOA NATIONAL REFEREES FROM ACROSS THE COUNTRY ARE REQUIRED TO ATTEND ONE OF 12 NATIONAL REFEREE ACADEMIES FOR RECERTIFICATION; THE CLINICS ARE HELD THROUGHOUT THE SUMMER MONTHS. THESE 12 ACADEMIES ARE HELD IN ALL PARTS OF THE UNITED STATES BY LOCAL NISOA CHAPTERS. LOCAL CHAPTER MEMBERS ARE ALSO ENCOURAGED TO ATTEND THIS PROFESSIONAL DEVELOPMENT OPPORTUNITY. EDUCATION FROM NISOA NATIONAL CLINICIANS INCLUDES NCAA SOCCER RULE CHANGES, NCAA POINTS OF EMPHASIS FOR THE UPCOMING YEAR, AND BEST PRACTICES, AMONG OTHER MATTERS.
  • STRATEGIC LEADERSHIP WORKSHOP - THIS WORKSHOP IS HELD ANNUALLY ON THE SECOND WEEKEND IN FEBRUARY. ATTENDEES FOR THIS EVENT INCLUDE ALL NATIONAL EXECUTIVE BOARD MEMBERS, THE PROGRAM DIRECTOR, STAFF, AND OTHER INVITED GUESTS. THE FOCUS OF THIS EVENT IS TO REEVALUATE THE PREVIOUS YEAR OF WORK IN ORDER TO SET GOALS AND NARROW DOWN THE FOCUS FOR THE CURRENT YEAR. ADDITIONALLY, AWARDS, SUCH AS HALL OF FAME INDUCTIONS, ARE PRESENTED DURING THIS TIME.
  • LOCAL AND REGIONAL TRAINING - LOCAL AND REGIONAL TRAINING IS PROVIDED BY THE NISOA INSTRUCTIONAL DIVISION AT THE REQUEST OF THE LOCAL NISOA CHAPTER OR THE ELECTED NISOA REGIONAL REPRESENTATIVE. NISOA NATIONAL CLINICIANS ARE ASSIGNED BY THE SENIOR DIRECTOR OF INSTRUCTION. THESE INSTRUCTORS ARE TYPICALLY FROM OUTSIDE OF THE AREA OR REGION AND ARE HELD IN THE HIGHEST REGARD IN THE COLLEGIATE SOCCER OFFICIATING DOMAIN. THIS TRAINING IS TO HELP SUPPORT LOCAL AND REGIONAL DEFICIENCIES, INCLUDING, BUT NOT LIMITED TO, NCAA RULE CHANGES, NCAA POINTS OF EMPHASIS FOR THE UPCOMING YEAR, AND BEST PRACTICES.
  • ANNUAL GENERAL MEETING - THE ANNUAL GENERAL MEETING IS HELD DURING THE MONTH OF AUGUST. ATTENDEES INCLUDE BOARD MEMBERS, THE PROGRAM DIRECTOR, STAFF, AND OTHER INVITED GUESTS. DURING THIS MEETING, ROLL CALL IS TAKEN FOR DELEGATES FROM LOCAL CHAPTER LEADERSHIP. THE ANNUAL GENERAL MEETING PROVIDES A HOLISTIC UPDATE ON THE ORGANIZATION TO ITS MEMBERS AND PROVIDES THE ANNOUNCEMENT OF ELECTION RESULTS, VOTING OF POLICY CHANGES, UPDATES ON CURRENT AFFAIRS, ANNOUNCEMENT OF HALL OF FAME AND OTHER AWARDS, AND OTHER MATTERS. THIS MEETING IS BROADCASTED AND RECORDED FOR THE FUTURE VIEWING PLEASURE OF THE MEMBERSHIP.
  • NISOA REFEREE SUMMIT - HELD ANNUALLY AT THE END OF FEBRUARY OR THE BEGINNING OF MARCH, THIS EVENT IS A WEEKEND-LONG EXTRAVAGANZA THAT INCLUDES AN EXECUTIVE BOARD MEETING, A MEET AND GREET SESSION, TECHNICAL CLASSROOM EDUCATION, AND PRACTICAL FIELD TRAINING EXERCISES. THIS EVENT BOASTS SOME OF THE MOST RELEVANT AND KNOWLEDGEABLE INSTRUCTORS AFFILIATED WITH COLLEGIATE SOCCER, INCLUDING, BUT NOT LIMITED TO, CERTIFIED NISOA NATIONAL CLINICIANS. THERE IS NO COST ASSOCIATED, OTHER THAN TRAVEL TO AND FROM THE SUMMIT. LIGHT MORNING REFRESHMENTS AND LUNCH ARE PROVIDED TO EACH ATTENDEE. ADDITIONALLY, ALL ATTENDEES RECEIVE A WELCOME GIFT FROM OFFICIAL SPORTS INTERNATIONAL. OTHER VENDORS ARE IN ATTENDANCE TO DISPLAY PRODUCTS AND SERVICES.
  • NEWSLETTERS - NISOA PRODUCES WEEKLY PRESS RELEASES DETAILING INFORMATION ON CURRENT AND UPCOMING EVENTS, OPPORTUNITIES, EDUCATION, AND PRODUCTS FROM CURRENT VENDOR PARTNERSHIPS. THIS INFORMATION IS DISTRIBUTED VIA E-MAIL. THE MAILING SERVICE "MAILCHIMP" IS USED TO DISTRIBUTE THE NEWSLETTERS TO ALL 4,500 GENERAL MEMBERS.
  • EDUCATIONAL MATERIAL PRODUCTION AND DISTRIBUTION - EDUCATIONAL MATERIAL IS PRODUCED UNDER THE GUIDANCE OF THE SENIOR DIRECTOR OF INSTRUCTION AND INCLUDES PLANNING WITH THE NISOA NATIONAL CLINICIAN FACTION. THEY TYPICALLY MEET OVER A WEEKEND IN APRIL OR MAY IN A CENTRAL LOCATION TO PLAN THE EDUCATIONAL MATERIAL FOR UPCOMING NATIONAL REFEREE ACADEMIES, AS WELL AS LOCAL AND REGIONAL CLINICS. NATIONAL CLINICIANS ARE GIVEN TASKS TO DEVELOP THE EDUCATIONAL MATERIAL FOR THE UPCOMING YEAR. THIS MATERIAL INCLUDES, BUT IS NOT LIMITED TO, POWERPOINT PRESENTATIONS, VIDEO CLIPS, AND ARTICLES. MATERIAL IS DISPERSED TO THE LOCAL CHAPTERS THROUGH A THUMB DRIVE VIA MAIL, AND NATIONAL ACADEMIES RECEIVE THEIR EDUCATIONAL MATERIAL FROM THE NATIONAL CLINICIANS ATTENDING SAID ACADEMY.
  • NISOA PRACTICAL FIELD TRAINING EVENTS - PARTNERING WITH NCAA CONFERENCES, ASSIGNORS, AND LOCAL CHAPTERS, NISOA PROVIDES A HYBRID EDUCATIONAL MODEL OF PRACTICAL FIELD TRAINING AND THEORETICAL CLASSROOM EDUCATION TO ATTENDEES. THIS MODEL ALLOWS FOR ATTENDEES TO RECEIVE THE MOST RELEVANT INFORMATION AS IT RELATES TO THE NCAA RULES AND INTERPRETATIONS, AS WELL AS THE PRACTICALITY OF HOW TO BEST IMPLEMENT ON THE FIELD TO ACHIEVE SUCCESS. THESE EVENTS OCCUR THROUGHOUT THE SPRING AND SUMMER.
  • CHAPTER SUPPORT - THIS IS A CHAPTER ASSISTANCE PROGRAM REQUIRING CHAPTERS TO SUBMIT GRANTS TO THE NISOA EXECUTIVE BOARD, OUTLINING THEIR SPECIFIC NEEDS IN ORDER TO SERVICE AND PROVIDE EDUCATIONAL VALUE TO THEIR MEMBERS.
  • EDUCATION - THE NISOA PROVIDES EDUCATION TO REFEREES SEEKING TO BEGIN PARTICIPATING IN THE COLLEGIATE GAME OVER A FOUR-DAY PERIOD.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-1968208
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1975
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$486,080
Income (IRS master file)
$773,371

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$661,993$718,645$486,080XML
990December 2023$483,380$388,826$480,544XML
990December 2022$448,020$495,683$356,574IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-1968208).

Questions about NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION

What is the EIN of NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION?
The employer identification number (EIN) of NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION is 23-1968208.
Is NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1975.
Are donations to NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION?
The 990 for the year ended December 31, 2024 names BEN TREVINO.
Who are the officers and directors of NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION?
The 990 for the year ended December 31, 2024 lists 13 people; 11 received compensation from the organization, the highest $57,075 (MARY PENSO, MANAGING DIRECTOR).
How much revenue does NATIONAL INTERCOLLEGIATE SOCCER OFFICIALS ASSOCIATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $661,993, expenses of $718,645 and total assets of $486,080 at year end.

Other nonprofits in BOCA RATON

All nonprofits in BOCA RATON · Florida