PROFESSIONAL ASSOCIATION OF VOLLEYBALL OFFICIALS (EIN 841215291) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Principal Officer

Katrina J McCormickMeyer

Phone

3167884035

Tax Period

2024-03-01 to 2025-02-28

PROFESSIONAL ASSOCIATION OF VOLLEYBALL OFFICIALS, founded in 1992, is a small nonprofit in the Recreation & Sports sector that reported $452K in total revenue in fiscal year 2017. Revenue decreased 7% compared to the prior year.

Mission

Educate and assist volleyball referees

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $753,433

Program Service Revenue $0

Investment Income $20,212

Other Revenue $0

TOTAL REVENUE $773,645

Expense Breakdown

Grants Paid $0

Salaries & Benefits $177,775

Fundraising Expenses $0

Program Expenses $679,332

Other Expenses $501,782

TOTAL EXPENSES $679,557

Year-over-Year Comparison

	2024	2023	Change
Revenue	$773,645	$646,346	+0.2%
Expenses	$679,557	$513,128	+0.3%
Net Income	$94,088	$133,218	-0.3%

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

$72,160

Total Directors

$86,160

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Katrina J McCormick-Meyer	Exec DirSecretary	40.00	Officer Director	$68,660	$0	$68,660
Julie Voeck	President	0.00	Officer Director	$3,500	$0	$3,500
Tammy Dotson	Director Finance	0.00	Director	$2,000	$0	$2,000
Brian Hemelgren	Director Exams	0.00	Director	$2,000	$0	$2,000
Devonie McLarty	Director Membership Dev	0.00	Director	$2,000	$0	$2,000
Anne Pufahl	NCAA Clinic Director	0.00	Director	$2,000	$0	$2,000
Dan Swensen	Director Line Judge	0.00	Director	$2,000	$0	$2,000
Mara Wager	Director National Rating Team	0.00	Director	$2,000	$0	$2,000
Breanna Spain	Director Training Camps	0.00	Director	$2,000	$0	$2,000
Marcia Costley	Board Delegate	0.00	Director	$0	$0	$0
Karen McNaught	Interim Board Member	0.00	Director	$0	$0	$0
Ronnie Mutter	Board Delegate	0.00	Director	$0	$0	$0
Ron Pelham	Director at Large	0.00	Director	$0	$0	$0
Landry Homsher	Director at Large	0.00	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	$773,645	$679,557	$838,952	$94,088
2024	$646,346	$513,128	$697,940	$133,218
2023	$587,212	$548,888	$632,340	$38,324
2022	$504,045	$414,070	$581,307	$89,975
2021	$597,193	$283,216	$491,843	$313,977
2020	$535,277	$513,939	$331,653	$21,338
2019	$546,812	$525,039	$312,409	$21,773
2018	$451,593	$478,430	$284,558	$-26,837

PROFESSIONAL ASSOCIATION OF VOLLEYBALL OFFICIALS