ARIZONA COLLEGE FOOTBALL OFFICIALS

EIN: 471497401 501(c)(3) Recreation & Sports

GILBERT, AZ

Total Revenue
$164,971
Total Expenses
$160,663
Total Assets
$73,082
Net Assets
$73,082
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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
2014
Legal Domicile
AZ
Principal Officer
DAVID ROSS
Phone
6027176790
Tax Period
2025-01-01 to 2025-12-31

ARIZONA COLLEGE FOOTBALL OFFICIALS, founded in 2014, is a small nonprofit in the Recreation & Sports sector that reported $165K in total revenue in fiscal year 2025. Revenue fell 20% from the prior year — a significant decline worth monitoring.

Mission

THE PROMOTION AND BETTERMENT OF COLLEGE FOOTBALL OFFICIALS IN THE STATE OF ARIZONA BY ASSISTING CURRENT HIGH SCHOOL, JUNIOR COLLEGE AND SMALL COLLEGE FOOTBALL OFFICIALS IN MOVING UP TO HIGHER LEVELS OF COLLEGIATE FOOTBALL OFFICIATING, INCLUDING FOOTBALL CHAMPIONSHIP SUBDIVISION AND FOOTBALL BOWL SUBDIVISION LEVELS.

Program Service Accomplishments

Program 1
Expenses: $153,737 Revenue: $162,938

ON FIELD TRAINING AND CLINIC WITH WEEKLY RULE MEETINGS MAY THROUGH AUGUST AND WEEKLY FILM REVIEW MEETINGS AUGUST THROUGH NOVEMBER.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $100
Program Service Revenue $162,938
Investment Income $1,933
Other Revenue $0
TOTAL REVENUE $164,971

Expense Breakdown

Grants Paid $1,000
Salaries & Benefits $6,550
Fundraising Expenses $0
Program Expenses $153,737
Other Expenses $153,113
TOTAL EXPENSES $160,663

Year-over-Year Comparison

2025 2024 Change
Revenue $164,971 $206,953 -0.2%
Expenses $160,663 $168,241 0.0%
Net Income $4,308 $38,712 -0.9%
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

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Governance

Voting Members
3
Independent Members
3
Employees
N/A
Volunteers
N/A

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
3
$6,550
Total Directors
4
$6,550
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MICHAEL FELDMAN PRESIDENT 1.00
Officer Director
$0 $0 $0
ROBERT TAYLOR VICE PRESIDENT 0.00
Officer Director
$0 $0 $0
DAVID ROSS TREASURER 1.00
Officer Director
$6,550 $0 $6,550
KEVIN KIESER SECRETARY 1.00
Director
$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 $164,971 $160,663 $73,082 $4,308
2024 No data No data No data No data
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