Koolau Soccer Referee Association
Koolau Soccer Referee Association operates on minimal revenue with no officer compensation.
EIN: 201480166 · Kailua, HI · NTEE: S41 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $710 |
| Total Expenses | $486 |
| Program Spending | 90% |
| Net Assets | $3K |
| Transparency Score | 90/100 |
Is Koolau Soccer Referee Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Koolau Soccer Referee Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Koolau Soccer Referee Association
Koolau Soccer Referee Association (EIN: 201480166) is a nonprofit organization based in Kailua, HI, classified under NTEE code S41. The organization reported total revenue of $710 and total assets of $3K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Koolau Soccer Referee Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Koolau Soccer Referee Association is a micro nonprofit that has been operating for 11 years, with 5 years of IRS 990 filings on record (2016–2020). Revenue has grown at a compound annual rate of -39.5%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $1K |
| Total Expenses | $486 |
| Surplus / Deficit | +$775 |
| Total Assets | $3K |
| Net Assets | $3K |
| Operating Margin | 61.5% |
| Months of Reserves | 69.0 months |
Financial Health Grade: A
In 2020, Koolau Soccer Referee Association reported a surplus of $775 with revenue exceeding expenses, holds 69.0 months of operating reserves (strong position).
Financial Trends
Over 5 years of filings (2016–2020), Koolau Soccer Referee Association's revenue has declined at a compound annual growth rate (CAGR) of -39.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | -33.4% | -71.3% | +38.4% |
| 2019 | -83.8% | -85.4% | +11.1% |
| 2018 | -22.1% | -19.0% | +8.4% |
| 2017 | +59.5% | +49.8% | +80.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2015 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Koolau Soccer Referee Association with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Koolau Soccer Referee Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $775, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization is entirely volunteer-run at the leadership level, which is appropriate for its very small size and revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Koolau Soccer Referee Association's IRS 990 filings:
- Significant decline in revenue over recent years (from $15,026 in 2017 to $710 currently)
Strengths
The following positive indicators were identified for Koolau Soccer Referee Association:
- Zero officer compensation across all filings, indicating strong volunteerism
- Consistently reports $0 liabilities, demonstrating fiscal stability
- High program efficiency due to minimal overhead and volunteer leadership
Frequently Asked Questions about Koolau Soccer Referee Association
Is Koolau Soccer Referee Association a legitimate charity?
Koolau Soccer Referee Association (EIN: 201480166) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 90/100. It has 5 years of IRS 990 filings on record. Total revenue: $710. 1 red flag identified. 3 strengths noted. Financial health grade: A.
How does Koolau Soccer Referee Association spend its money?
Koolau Soccer Referee Association directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Koolau Soccer Referee Association tax-deductible?
Koolau Soccer Referee Association is registered as a tax-exempt nonprofit (EIN: 201480166). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Koolau Soccer Referee Association compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Koolau Soccer Referee Association is above average for NTEE category S41 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Koolau Soccer Referee Association located?
Koolau Soccer Referee Association is headquartered in Kailua, Hawaii and files with the IRS under EIN 201480166. It is classified under NTEE code S41.
How many years of IRS 990 filings does Koolau Soccer Referee Association have?
Koolau Soccer Referee Association has 5 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $710 in total revenue.
Is Koolau Soccer Referee Association a good charity?
For its specific niche and size, it appears to be a good charity in terms of efficiency and volunteerism. It operates with no paid officers and no liabilities, suggesting all funds directly support its mission. However, its very small scale means its impact is localized and limited.
Why has Koolau Soccer Referee Association's revenue declined so sharply?
The filings show a significant drop in revenue from $15,026 in 2017 to $710 in the latest period. The IRS 990 data alone does not specify the reason, but it could be due to reduced program activity, fewer donations, or changes in local soccer league structures.
How does Koolau Soccer Referee Association manage its finances with such low revenue?
With latest revenue at $710 and expenses often below $1,000 (e.g., $486 in 2020), the organization likely has very minimal operational costs, possibly covering basic supplies, insurance, or small event expenses, relying heavily on volunteer labor and in-kind support.
Filing History
IRS 990 filing history for Koolau Soccer Referee Association showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2016–2020), Koolau Soccer Referee Association's revenue has declined by 86.6%, moving from $9K to $1K. Total assets increased by 200.8% over the same period, from $929 to $3K. Total functional expenses fell by 94.9%, from $10K to $486. In its most recent filing year (2020), Koolau Soccer Referee Association reported a surplus of $775, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $1K | $486 | $3K | $0 | — | View 990 |
| 2019 | $2K | $2K | $2K | $0 | — | View 990 |
| 2018 | $12K | $12K | $2K | $0 | — | View 990 |
| 2017 | $15K | $14K | $2K | $0 | — | View 990 |
| 2016 | $9K | $10K | $929 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $1K, expenses of $486, and assets of $3K (revenue -33.4% year-over-year).
- 2019: Revenue of $2K, expenses of $2K, and assets of $2K (revenue -83.8% year-over-year).
- 2018: Revenue of $12K, expenses of $12K, and assets of $2K (revenue -22.1% year-over-year).
- 2017: Revenue of $15K, expenses of $14K, and assets of $2K (revenue +59.5% year-over-year).
- 2016: Revenue of $9K, expenses of $10K, and assets of $929.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Koolau Soccer Referee Association:
Data Sources and Methodology
This transparency report for Koolau Soccer Referee Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.