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Nonprofiteer
← NATIONAL FOOTBALL LEAGUE REFEREES ASSOCIATION

Form 990 for tax year 2024

Filed by NATIONAL FOOTBALL LEAGUE REFEREES ASSOCIATION.

Totals

Total revenue
$944,910
Total expenses
$982,555
Contributions and grants received
$0
Grants paid
$110,400
Program service revenue
$97,250
Investment income
$97,660
Other revenue
$750,000
Total assets, end of year
$3,337,242
Total liabilities, end of year
$825,737
Net assets or fund balances, end of year
$2,511,505
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $97,250 · related or exempt $97,250

  • 3 · Investment income

    total $85,637 · excluded $85,637

  • 5 · Royalties

    total $750,000 · related or exempt $750,000

  • 7a · Gross sales of assets other than inventory

    securities $625,000

  • 7b · Less cost or other basis and sales expenses

    securities $612,977

  • 7c · Gain or loss

    securities $12,023

  • 7d · Net gain or loss

    total $12,023 · excluded $12,023

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $110,400

  • 4 · Benefits paid to or for members

    total $12,682

  • 5 · Compensation of officers, directors and key employees

    total $425,088

  • 10 · Payroll taxes

    total $27,824

  • 11b · Fees: legal

    total $8,341

  • 11c · Fees: accounting

    total $22,791

  • 11g · Fees: other

    total $34,320

  • 13 · Office expenses

    total $626

  • 17 · Travel

    total $5,349

  • 19 · Conferences, conventions and meetings

    total $273,523

  • 23 · Insurance

    total $14,674

  • 24a · Other expenses: SUPER BOWL EXPENSES

    total $19,884

  • 24b · Other expenses: DIRECTORY

    total $6,812

  • 24c · Other expenses: HONOREE AWARDS

    total $4,975

  • 24d · Other expenses: PAYROLL PROCESSING FEE

    total $2,120

  • 24e · All other expenses

    total $13,146

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $372,828 · end of year $83,847

  • 2 · Savings and temporary cash investments

    beginning of year $451,627 · end of year $549,286

  • 11 · Investments: publicly traded securities

    beginning of year $2,555,546 · end of year $2,704,109

  • 17 · Accounts payable and accrued expenses

    beginning of year $180,218 · end of year $2,176

  • 19 · Deferred revenue

    beginning of year $750,000 · end of year $775,000

  • 25 · Other liabilities

    beginning of year $49,195 · end of year $48,561

  • 27 · Net assets without donor restrictions

    beginning of year $2,400,588 · end of year $2,511,505

Mission and programs · 2024

Mission

BARGAINING REPRESENTATIVE OF NFL GAME OFFICIALS & REPLAY OFFICIALS

Activities or mission (Part I)

BARGAINING REPRESENTATIVE OF NFL GAME & REPLAY OFFICIALS

  • THE NATIONAL FOOTBALL LEAGUE REFEREES' ASSOCIATION IS THE EXCLUSIVE BARGAINING REPRESENTATIVE FOR NFL GAME OFFICIALS & REPLAY OFFICIALS. THEY ARE RESPONSIBLE FOR REPRESENTING MEMBERS IN ALL CONTRACT NEGOTIATIONS, GRIEVANCES, ETC.

As filed on the 2024 return.

Listed in Part VII

  • Carl Paganelli

    PRESIDENT

    Total calculated
    $0
    Hours/week
    20
  • Carl Cheffers

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    20
  • Derick Bowers

    TREASURER

    Total calculated
    $0
    Hours/week
    10
  • Ron Torbert

    SECRETARY (AS OF 5/2024)

    Total calculated
    $0
    Hours/week
    1
  • Ramon George

    SECRETARY (THRU 5/2024)

    Total calculated
    $0
    Hours/week
    1
  • Eugene Hall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Alex Kemp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bryan Neale

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Shawn Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Greg Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Michael Arnold

    LEGAL COUNSEL

    Total calculated
    $213,560
    From this org
    $213,560
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,560
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $213,560
  • Scott Green

    EXECUTIVE DIRECTOR

    Total calculated
    $206,076
    From this org
    $206,076
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,076
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $206,076

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2024
Filed
12 March 2026
IRS schema version
2024v5.5
Source object
202610729349300326

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