2025-05-29T07:32:48-04:00 2024-12-31 391567238 415 CPAS LTD 13200 GLOBE DRIVE SUITE 104 MOUNT PLEASANT WI 53177 990 2024-01-01 391364892 NATIONAL ASSOCIATION OF SPORTS OFFICIALS INC NATI 2626325448 2017 LATHROP AVENUE RACINE WI 53405 BILL TOPP PRESIDENT 2626328855 2025-05-15 false RICHARD J KUTCH P01259155 2626350088 2025-05-14 2024 2025-03-06 01:10:19Z BILL TOPP 2017 LATHROP AVE RACINE WI 534053758 3172462 false X WWW.NASO.ORG X 1980 WI THE PURPOSE OF NASO IS TO ENHANCE THE IMAGE OF SPORTS OFFICIALS, AND PROVIDE ITS MEMBERS WITH BENEFITS, SERVICES AND EDUCATIONAL PROGRAMS AND MATERIALS. THE ORGANIZATION IS PRIMARILY FUNDED THROUGH UNRESTRICTED MEMBERSHIP FEES, SPONSORSHIPS, AND OTHER OPERATING REVENUE. 11 10 0 16 0 560391 515631 2501731 2625539 13585 14951 2575 16058 3078282 3172179 0 0 0 0 0 3067578 3149948 3067578 3149948 10704 22231 1822103 1849208 2253177 2258051 -431074 -408843 X THE PURPOSE OF NASO IS TO ENHANCE THE IMAGE OF SPORTS OFFICIALS, AND PROVIDE ITS MEMBERS WITH BENEFITS, SERVICES AND EDUCATIONAL PROGRAMS AND MATERIALS. THE ORGANIZATION IS PRIMARILY FUNDED THROUGH UNRESTRICTED MEMBERSHIP FEES, SPONSORSHIPS, AND OTHER OPERATING REVENUE. false false 2607607 2641302 THE PURPOSE OF NASO IS TO ENHANCE THE IMAGE OF SPORTS OFFICIALS, AND PROVIDE ITS MEMBERS WITH BENEFITS, SERVICES AND EDUCATIONAL PROGRAMS AND MATERIALS. 2607607 true true false false false false false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true 8 0 false 0 false false false false false false false false X 11 10 false true false false true false false true true false false true true true true false false false false false X MARYLOU CLAYTON 2626325448 2017 LATHROP AVE RACINE WI 534053758 X BILL TOPP PRESIDENT 1.00 X 0 0 0 LISA JONES CHAIR 1.00 X 0 0 0 RON TORBERT VICE-CHAIR 1.00 X 0 0 0 DANA PAPPAS SECRETARY 1.00 X 0 0 0 BARRY MANO FOUNDER 1.00 X 0 0 0 MARK UYL TREASURER 1.00 X 0 0 0 RON FOXCROFT SPECIAL ADVI 1.00 X 0 0 0 BILL CAROLLO DIRECTOR 1.00 X 0 0 0 DEAN BLANDINO BOARD MEMBER 1.00 X 0 0 0 PAUL LAROSA BOARD MEMBER 1.00 X 0 0 0 SANDRA SERAFINI BOARD MEMBER 1.00 X 0 0 0 ROB WIGOD BOARD MEMBER 1.00 X 0 0 0 GARY ZIELINSKI BOARD MEMBER 1.00 X 0 0 0 JASON NICKLEBY BOARD MEMBER 1.00 X 0 0 0 false false false 515631 515631 MEMBERSHIP DUES 713990 2573034 2573034 INSURANCE ADMIN INCOME 561000 52505 52505 2625539 14951 14951 578 283 295 295 REFUND INCOME 900099 8854 8854 MISCELLANEOUS INCOME 900099 6909 6909 15763 3172179 2641302 15246 X 757404 378702 378702 23076 23076 879965 879965 25366 9096 16270 70923 70923 2360 2360 29534 29534 404090 404090 SUMMIT & SPEAKER EXPENSE 401216 401216 ASSOCIATION ADVANTAGE DIA 394493 305151 89342 MEMBERSHIP SERVICES 111523 111523 CREDIT CARD FEES 46941 46941 3057 3057 3149948 2607607 542341 0 148107 178239 355961 316030 276797 311674 394124 407768 647114 635497 1822103 1849208 659526 661359 1593651 1596692 2253177 2258051 X -431074 -408843 -431074 -408843 1822103 1849208 X 22231 X false false X 59405 338170 446173 560391 515631 1919770 2285137 2018159 2163129 2503698 2634971 11605094 578 578 2344542 2356329 2609302 3064089 3151180 13525442 15002 15399 16325 69233 22132 138091 461310 449901 269158 642635 704602 2527606 476312 465300 285483 711868 726734 2665697 10859745 2638 529 1553 13585 14951 33256 2638 529 1553 13585 14951 33256 38255 -22025 -3803 902 6909 20238 2385435 2334833 2607052 3078576 3173040 13578936 0.79970 0.82200 0.00000 0.00000 X PART III, LINE 12 REFUND EXPENSE AND VOIDED CHECKS 20,238 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED PREPAID SUBSCRIPTIONS 511327 PREPAID MICH SUBSCRIPTIONS 78512 PREPAID CBOA SUBSCRIPTIONS 41302 PREPAID NASO-ON SUBSCRIPTIONS 4356 635497 3172179 3172179 3172179 3149948 3149948 3149948 SCHEDULE D, PAGE 4, PART XI, LINE 2D APPAREL & ACCESORY COST OF GOODS SOLD 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D APPAREL & ACCESSORY COST OF GOODS SOLD 0 REFEREE ENTERPRISES INC BARRY MANO FNDR 757404 MANAGEMENT FEES false REFEREE ENTERPRISES INC BARRY MANO FNDR 879966 PUBLICATIONS false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: REFEREE ENTERPRISES, INC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BARRY MANO, NASO FOUNDER, HAS A 89.51% ONWERSHIP IN REFEREE ENTERPRISES, INC (D) DESCRIPTION OF TRANSACTION: MANAGEMENT FEES (A) NAME OF PERSON REFEREE ENTERPRISES, INC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BARRY MANO, NASO FOUNDER, HAS A 89.51% OWNERSHIP IN REFEREE ENTERPRISES, INC (D) DESCRIPTION OF TRANSACTION: PUBLICATION EXPENSE FORM 990 - ORGANIZATION'S MISSION THE PURPOSE OF NASO IS TO ENHANCE THE IMAGE OF SPORTS OFFICIALS, AND PROVIDE ITS MEMBERS WITH BENEFITS, SERVICES AND EDUCATIONAL PROGRAMS AND MATERIALS. THE ORGANIZATION IS PRIMARILY FUNDED THROUGH UNRESTRICTED MEMBERSHIP FEES, SPONSORSHIPS, AND OTHER OPERATING REVENUE. FORM 990, PAGE 6, PART VI, LINE 3 NATIONAL ASSOCIATION OF SPORTS OFFICIALS, INC (NASO) HAS A MANAGEMENT AGREEMENT WITH REFEREE ENTERPRISES INC (REI). FEE IS A MONTHLY FEE BASED ON A MANAGEMENT AGREEMENT. REI WILL PROVIDE EXECUTIVE, ADMINISTRATIVE, MANAGEMENT AND PROMOTIONAL SERVICES RELATED TO THE PROMOTION OF THE INTERESTS OF SPORTS OFFICIALS AND NASO IN ACCORDANCE WITH THE GUIDELINES ESTABLISHED BY NASO'S BOARD OF DIRECTORS. REI WILL PROVIDE STAFFING TO SERVE IN THE AREAS OF PUBLIC-RELATIONS, MEMBERSHIP MARKETING AND SPONSORSHIP DEVELOPMENT SUPPORT. REI WILL PROVIDE STAFFING TO MANAGE THE IMPLEMENTATION OF NASO'S STATEGIC PLAN. REI WILL PROVIDE MONTHLY MANAGEMENT AND UPDATING OF NASO'S WEBSITES. FORM 990, PAGE 6, PART VI, LINE 6 THE CORPORATION SHALL HAVE THREE (3) CLASSES OF MEMBERSHIP: (1) REGULAR, INDIVIDUALS WHO ARE ACTIVE SPORTS OFFICIALS IN ANY PHASE OF SPORTS OR WHO HAVE FORMERLY BEEN SO ACTIVE. SUCH "INDIVIDUALS" SHALL INCLUDE MEMBERS OF SPORT OFFICIATING ORGANIZATIONS CONTRACTING WITH THIS CORPORATION FOR BENEFITS TO SOME OR ALL OF THEIR MEMBERS SO LONG AS THEY HAVE PREVIOUSLY JOINED OR INDIVIDUALLY CONSENTED TO REGULAR MEMBERSHIP: THEIR DUES MAY BE PAID, ON THEIR BEHALF, BY SUCH CONTRACTING ORGANIZATION. (2) AFFILIATE, INDIVIDUALS WHO ARE NOT ACTIVE SPORTS OFFICIALS AND ANY OTHER ORGANIZATION WHICH HAS A SPECIALS INTEREST IN THE PURPOSES AND OBJECTIVES OF THE CORPORATION, AND (3) ASSOCIATE, INDIVIDUALS, FIRMS, CORPORATIONS, OR ANY OTHER ORGANIZATION ENGAGED IN SELLING PRODUCTS OR SERVICES TO THE MEMBERS OF THE CORPORATION. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES, DIRECTORS AND VOLUNTEERS MUST DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY OR AS THEY ARISE. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST, THE ORGANIZATION WILL MAIL A COPY TO THE REQUESTING PARTY. FORM 990, PART IX, LINE 11G NATIONAL SUBSCRIPTIONS 879,965 0 0 FORM 990, PART XI, LINE 9 APPAREL & ACCESORY COST OF GOODS SOLD 0 APPAREL & ACCESSORY COST OF GOODS SOLD 0