Nonprofit · EIN 54-1340348
SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION
Tax-exempt (reinstated) · VIRGINIA BCH, VA 23452
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $296,685 | $306,632 | -$9,947 | $6,945 | $0 | $6,945 |
| December 31, 2024 | 990 | $277,245 | $284,573 | -$7,328 | $12,513 | $0 | $12,513 |
| December 31, 2023 | 990 | $277,337 | $278,977 | -$1,640 | $19,841 | $0 | $19,841 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $296,670
- Investment income
- $15
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $276
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $175
- Accounting fees
- $500
- Program services (functional)
- $306,632
Balance sheet and other
- Total assets, start of year
- $12,513
- Total assets, end of year
- $6,945
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,945
- Net assets without donor restrictions
- $6,945
- Gross receipts
- $296,685
- Employees
- 0
- Volunteers
- 200
- Year formed
- 1988
- State of legal domicile
- VA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Rice | Commissioner Trustee or director, Officer | 4 | $0 |
| Brett Lucas | Past President Trustee or director, Officer | 0 | $0 |
| Stephen Williams | President Trustee or director, Officer | 0 | $0 |
| Preston Harding Jr | 1st Vice President Trustee or director | 0 | $0 |
| Pat McCarthy | Director Trustee or director | 0 | $0 |
| Reginald Nolan | 2nd Vice President Trustee or director | 0 | $0 |
| Hank Halverson | Director Trustee or director | 0 | $0 |
| Ed Wagner | Director Trustee or director | 0 | $0 |
| Laura Kiser | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Preston Harding Jr | 1st Vice President Trustee or director | 0 | $0 |
| Pat McCarthy | Director Trustee or director | 0 | $0 |
| Reginald Nolan | 2nd Vice President Trustee or director | 0 | $0 |
| Hank Halverson | Director Trustee or director | 0 | $0 |
| Ed Wagner | Director Trustee or director | 0 | $0 |
| Laura Kiser | Director Trustee or director | 0 | $0 |
| James Rice | Commissioner Trustee or director, Officer | 4 | $0 |
| Brett Lucas | Past President Trustee or director, Officer | 0 | $0 |
| Stephen Williams | President Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Reginald Nolan | Director Trustee or director | 0 | $0 |
| Pat McCarthy | Director Trustee or director | 0 | $0 |
| Ed Wagner | Director Trustee or director | 0 | $0 |
| Donny Pennington | Director Trustee or director | 0 | $0 |
| Preston Harding Jr | 2nd Vice President Trustee or director | 0 | $0 |
| Herb Fayton Jr | Past President Trustee or director, Officer | 0 | $0 |
| James Rice | Commissioner Trustee or director, Officer | 4 | $0 |
| Stephen Williams | 1st Vice President Trustee or director, Officer | 0 | $0 |
| Brett Lucas | President Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3092 BRICKHOUSE CT, VIRGINIA BCH, VA 23452-6859
- In care of
- % MYERON STANLEY
- Mailing address (990-N for 2020)
- PO BOX 64791, Virginia Beach VA 23467
- Principal officer (990-N for 2020)
- Brett Lucas, PO BOX 64791, Virginia Beach VA 23467
- Signed the 990
- MYERON STANLEY, Treasurer
- Return prepared by
- Commonwealth Tax
Mission
To provide officials for local school sporting events
Program accomplishments
- Officials pay and training for officiating local school football gamesExpenses $306,632 · revenue $296,686
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 54-1340348
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $6,945
- Income (IRS master file)
- $296,685
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- January 5, 2015
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $296,685 | $306,632 | $6,945 | IRS |
| 990 | December 2024 | $277,245 | $284,573 | $12,513 | IRS |
| 990 | December 2023 | $277,337 | $278,977 | $19,841 | XML |
| 990 | December 2022 | $249,498 | $242,057 | $20,249 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Brett Lucas | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 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 54-1340348).
Questions about SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION
- What is the EIN of SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION?
- The employer identification number (EIN) of SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION is 54-1340348.
- Is SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTHEATERN FOOTBALL 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 SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION?
- The 990-N for 2020 names Brett Lucas.
- Who are the officers and directors of SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SOUTHEATERN FOOTBALL OFFICIALS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $296,685, expenses of $306,632 and total assets of $6,945 at year end.
Other nonprofits in VIRGINIA BCH
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- VIRGINIA BEACH COMMUNITY DEVELOPMENT CORPORATION EIN 54-1378797 · last filed 990 for 2025
- COASTAL VIRGINIA BUILDING INDUSTRY ASSOCIATION INC EIN 54-0609866 · last filed 990 for 2024
- PREMIER CATALOG GROUP INC EIN 23-3035273 · last filed 990 for 2024
- VIBE DISTRICT VIRGINIA BEACH EIN 47-1131974 · last filed 990 for 2025
- SCHOOL NUTRITION ASSOCIATION OF VIRGINIA INC EIN 54-0988258 · last filed 990 for 2025
- STARTWHEEL CORP EIN 47-4617002 · last filed 990 for 2024
All nonprofits in VIRGINIA BCH · Virginia · Community improvement and capacity building