Nonprofit · EIN 82-1092751
INDEPENDENT UMPIRES ASSOCIATION INC
Tax-exempt · TOLEDO, OH 43614
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $992,667 | $979,004 | $13,663 | $33,880 | $3,632 | $30,248 |
| December 31, 2024 | 990 | $906,735 | $907,182 | -$447 | $19,724 | $3,139 | $16,585 |
| December 31, 2023 | 990 | $765,617 | $761,967 | $3,650 | $20,224 | $3,192 | $17,032 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,049
- Membership dues
- $12,049
- Program service revenue
- $980,618
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,860
- Program services (functional)
- $979,004
Balance sheet and other
- Total assets, start of year
- $19,724
- Total assets, end of year
- $33,880
- Total liabilities, end of year
- $3,632
- Net assets, end of year
- $30,248
- Net assets without donor restrictions
- $30,248
- Gross receipts
- $992,667
- Employees
- 0
- Year formed
- 2017
- State of legal domicile
- OH
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 |
|---|---|---|---|
| MARK KUHN | PRESIDENT Officer | 5 | $0 |
| CHRIS MIKONONWICZ | VICE PRESIDE Officer | 1 | $0 |
| CARL HOLZHAUER | TREASURER Officer | 2 | $0 |
| JIM SPENCER | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MARK KRUZEL | BOARD MEMBER Trustee or director | 0.5 | $0 |
| THOMAS MILLER JR | BOARD MEMBER Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK KUHN | PRESIDENT Officer | 5 | $0 |
| CHRIS MIKONONWICZ | VICE PRESIDE Officer | 1 | $0 |
| CARL HOLZHAUER | TREASURER Officer | 2 | $0 |
| JIM SPENCER | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MARK KRUZEL | BOARD MEMBER Trustee or director | 0.5 | $0 |
| THOMAS MILLER JR | BOARD MEMBER Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK KUHN | President Officer | 5 | $0 |
| CHRIS MIKONOWICZ | Vice President Officer | 1 | $0 |
| CARL HOLZHAUER | Treasurer Officer | 2 | $0 |
| JIM SPENCER | Board member Trustee or director | 0.5 | $0 |
| PHIL HENZLER | Board member Trustee or director | 0.5 | $0 |
| THOMAS MILLER JR | Board member Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1406 LEITH DR, TOLEDO, OH 43614-2613
- In care of
- % MARK KUHN
- Principal officer (990 for 2025)
- MARK KUHN, 1406 LEITH DRIVE, TOLEDO, OH 43614
- Signed the 990
- MARK KUHN, PRESIDENT
- Phone
- (419) 944-5502
- Return prepared by
- FIORITTO'S ACCOUNTING & TAX SERVICE
Mission
TO FOSTER AMATEUR SPORTS COMPETITION BY RECRUITING, INSTRUCTING, MENTORING, AND ASSIGNING UMPIRES AND REFEREES FOR GAMES CONDUCT PURSUANT TO RULES APPROVED BY NATIONAL AND INTERNATIONAL AMATEUR SPORT
Program accomplishments
- THE ORGANIZATION SERVED THE NORTHERN OHIO AREA WITH BASEBALL, SOFTBALL, BASKETBALL, SOCCER, AND FLAG FOOTBALL AMATEUR RECREATIONAL LEAGUES AND PROVIDED OVER 300 OFFICIALS FOR OVER 7,000 GAMESrevenue $980,618
- THE ORGANIZATION SERVED THE NORTHERN OHIO AREA WITH BASEBALL, SOFTBALL, BASKETBALL, SOCCER, AND FLAG FOOTBALL AMATEUR RECREATIONAL LEAGUES AND PROVIDED OVER 300 OFFICIALS FOR OVER 7,000 GAMESExpenses $979,004
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
- 82-1092751
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $33,880
- Income (IRS master file)
- $992,667
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $992,667 | $979,004 | $33,880 | XML |
| 990 | December 2024 | $906,735 | $907,182 | $19,724 | XML |
| 990 | December 2023 | $765,617 | $761,967 | $20,224 | XML |
| 990 | December 2022 | $503,709 | $504,636 | $19,322 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 82-1092751).
Questions about INDEPENDENT UMPIRES ASSOCIATION INC
- What is the EIN of INDEPENDENT UMPIRES ASSOCIATION INC?
- The employer identification number (EIN) of INDEPENDENT UMPIRES ASSOCIATION INC is 82-1092751.
- Is INDEPENDENT UMPIRES ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to INDEPENDENT UMPIRES ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INDEPENDENT UMPIRES ASSOCIATION INC 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 INDEPENDENT UMPIRES ASSOCIATION INC 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 INDEPENDENT UMPIRES ASSOCIATION INC 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 INDEPENDENT UMPIRES ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names MARK KUHN.
- Who are the officers and directors of INDEPENDENT UMPIRES ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does INDEPENDENT UMPIRES ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $992,667, expenses of $979,004 and total assets of $33,880 at year end.
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