NATIONAL FOOTBALL LEAGUE REFEREES' ASSOCIATION (EIN 231919458) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

CARL CHEFFERS

Phone

8163091707

Tax Period

2024-05-01 to 2025-04-30

NATIONAL FOOTBALL LEAGUE REFEREES' ASSOCIATION, founded in 1974, is a small nonprofit that reported $945K in total revenue in fiscal year 2024. Net assets of $2.5M represent 32 months of operating reserves.

Mission

BARGAINING REPRESENTATIVE OF NFL GAME & REPLAY OFFICIALS

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $97,250

Investment Income $97,660

Other Revenue $750,000

TOTAL REVENUE $944,910

Expense Breakdown

Grants Paid $110,400

Salaries & Benefits $452,912

Fundraising Expenses $0

Other Expenses $406,561

TOTAL EXPENSES $982,555

Year-over-Year Comparison

	2024	2023	Change
Revenue	$944,910	$919,127	+0.0%
Expenses	$982,555	$965,061	+0.0%
Net Income	$-37,645	$-45,934	-0.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$419,636

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CARL PAGANELLI	PRESIDENT	20.00	Officer Director	$0	$0	$0
CARL CHEFFERS	VICE PRESIDENT	20.00	Officer Director	$0	$0	$0
DERICK BOWERS	TREASURER	10.00	Officer Director	$0	$0	$0
RON TORBERT	SECRETARY (AS OF 5/2024)	1.00	Officer Director	$0	$0	$0
RAMON GEORGE	SECRETARY (THRU 5/2024)	1.00	Officer Director	$0	$0	$0
EUGENE HALL	DIRECTOR	1.00	Director	$0	$0	$0
ALEX KEMP	DIRECTOR	1.00	Director	$0	$0	$0
BRYAN NEALE	DIRECTOR	1.00	Director	$0	$0	$0
SHAWN SMITH	DIRECTOR	1.00	Director	$0	$0	$0
GREG WILSON	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL ARNOLD	LEGAL COUNSEL	40.00	Key Emp	$213,560	$0	$213,560
SCOTT GREEN	EXECUTIVE DIRECTOR	40.00	Key Emp	$206,076	$0	$206,076

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$944,910	$982,555	$3,337,242	$-37,645
2024	$919,127	$965,061	$3,380,001	$-45,934
2023	$886,512	$919,477	$3,247,751	$-32,965
2022	$861,673	$958,000	$3,124,119	$-96,327
2021	$924,659	$628,563	$3,369,943	$296,096
2020	$853,128	$683,937	$2,762,850	$169,191
2019	$808,751	$831,486	$2,772,929	$-22,735

NATIONAL FOOTBALL LEAGUE REFEREES' ASSOCIATION