SOCCER REFEREES OF ARIZONA INC

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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

2009

Legal Domicile

Phone

4809511040

Tax Period

2025-01-01 to 2025-12-31

SOCCER REFEREES OF ARIZONA INC, founded in 2009, is a small nonprofit in the Recreation & Sports sector that reported $175K in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year. The organization ran a surplus of $46K, a strong 26% operating margin.

Mission

PROVIDES TRAINING AND ADMINISTATIVE ACTIVITIES FOR SOCCER REFEREES IN ARIZONA.

Program Service Accomplishments

Program 1

Expenses: $127,146 Revenue: $175,085

SOCCER REFEREES OF ARIZONA CONDUCT NUMEROUS REFEREE ENTRY LEVEL TRAINING CLASSES AS WELL AS ADVANCED REFRESHER COURSES FOR EXPERIENCED REFEREES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $175,085

Investment Income $0

Other Revenue $0

TOTAL REVENUE $175,085

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $127,146

Other Expenses $129,223

TOTAL EXPENSES $129,223

Year-over-Year Comparison

	2025	2024	Change
Revenue	$175,085	$214,267	-0.2%
Expenses	$129,223	$158,153	-0.2%
Net Income	$45,862	$56,114	-0.2%

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

N/A

Employees

N/A

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
TODD SERGI	President	15.00	Officer	$0	$0	$0
PAUL R NOTHMAN	Treasurer	2.00	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	$175,085	$129,223	$509,850	$45,862
2024	$214,267	$158,153	$463,988	$56,114
2023	$205,535	$169,443	$407,874	$36,092