SOUTHERN NEVADA OFFICIALS ASSOCIAT… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

VINCE KRISTOSIK

Phone

7027347254

Tax Period

2024-08-01 to 2025-07-31

SOUTHERN NEVADA OFFICIALS ASSOCIATION, founded in 2002, is a community nonprofit that reported $3.6M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

OFFICIATING HIGH SCHOOL AND COLLEGIATE LEVEL SPORTS

Program Service Accomplishments

Program 1

Expenses: $3,575,514

OFFICIATING HIGH SCHOOL AND COLLEGIATE LEVEL SPORTS

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Trantor Score

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

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,448,397

Investment Income $0

Other Revenue $192,014

TOTAL REVENUE $3,640,411

Expense Breakdown

Grants Paid $0

Salaries & Benefits $97,716

Fundraising Expenses $0

Program Expenses $3,575,514

Other Expenses $3,675,087

TOTAL EXPENSES $3,772,803

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,640,411	$3,295,331	+0.1%
Expenses	$3,772,803	$3,245,544	+0.2%
Net Income	$-132,392	$49,787	-3.7%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBORAH PHILLEO	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL SEIFER	BOARD MEMBER	1.00	Director	$0	$0	$0
KYLE LEMON	2ND VP	1.00	Director	$0	$0	$0
VINCE KRISTOSIK	President	40.00	Officer	$0	$0	$0
TONY THOMAS	Vice President	1.00	Officer	$0	$0	$0
SHEILA SEIFER	Treasurer	40.00	Officer	$0	$0	$0
DEXTER HIGH	Secretary	10.00	Officer	$0	$0	$0

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	$3,640,411	$3,772,803	$774,175	$-132,392
2024	$3,295,331	$3,245,544	$300,655	$49,787
2023	$2,690,053	$2,605,135	$196,392	$84,918
2022	$2,196,301	$2,166,523	$122,723	$29,778
2021	$184,918	$88,675	$1,517,100	$96,243
2020	$2,018,370	$1,559,417	$1,420,938	$458,953
2019	$2,464,212	$1,725,288	$994,220	$738,924

SOUTHERN NEVADA OFFICIALS ASSOCIATION