Lanier Football Officials Association Incorporated

Lanier Football Officials Association consistently operates on a lean budget with no reported officer compensation.

EIN: 203066075 · Flowery Br, GA · NTEE: N65 · Updated: 2026-03-28

$273KRevenue

$14KAssets

90/100Mission Score (Excellent)

N65

About Lanier Football Officials Association Incorporated

Lanier Football Officials Association Incorporated (EIN: 203066075) is a nonprofit organization based in Flowery Br, GA, classified under NTEE code N65. The organization reported total revenue of $273K and total assets of $14K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lanier Football Officials Association Incorporated's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Lanier Football Officials Association Incorporated demonstrates consistent financial operations with revenues closely matching expenses over the past decade. For instance, in 2023, revenues were $255,932 against expenses of $244,580, indicating a lean operational model. The organization maintains a modest asset base, with $14,761 in assets in 2023 and $13,519 currently, suggesting that funds are primarily used for immediate operational needs rather than accumulating significant reserves. This approach, while not building substantial endowments, aligns with a service-oriented organization focused on direct program delivery.

The organization's spending efficiency appears high, as evidenced by the consistent zero officer compensation reported across all available filings. This indicates that leadership is likely volunteer-based or compensated through other means not classified as officer compensation, which can contribute to a higher percentage of funds directed towards programs. The lack of significant liabilities ($0 in 2023 and 2022) further points to sound financial management and avoidance of debt. The NTEE code N65 (Sports, Recreational, & Leisure Activities) suggests a direct service focus, which is supported by the financial data showing most funds are expended annually.

Transparency is generally good, with consistent IRS 990 filings over 13 periods. The detailed breakdown of revenues and expenses, along with asset and liability figures, provides a clear picture of the organization's financial activities. The absence of officer compensation is a notable positive for transparency and efficiency, as it removes a common area of concern for nonprofits. Overall, the organization appears to be a well-managed entity, effectively utilizing its revenue to cover its operational costs without significant overhead or executive compensation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Lanier Football Officials Association Incorporated 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: 5%
programs: 95%
fundraising: 0%

According to IRS 990 filings, Lanier Football Officials Association Incorporated allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that officers are either uncompensated volunteers or compensated through mechanisms not categorized as officer compensation, which is highly favorable for a nonprofit of this size.

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 Lanier Football Officials Association Incorporated's IRS 990 filings:

Modest asset base may limit capacity for future growth or unexpected expenses without external funding.

Strengths

The following positive indicators were identified for Lanier Football Officials Association Incorporated:

Consistent 0% officer compensation, indicating high efficiency and volunteer leadership.
Revenues closely match expenses, demonstrating effective budget management and direct application of funds.
Consistently low or zero liabilities, indicating strong financial health and avoidance of debt.
Regular IRS 990 filings over 13 periods, showing strong transparency.
Stable financial operations with consistent growth in revenue over the past decade.

Frequently Asked Questions about Lanier Football Officials Association Incorporated

Is Lanier Football Officials Association Incorporated a good charity?

Based on the financial data, Lanier Football Officials Association Incorporated appears to be a well-managed organization. It consistently operates with revenues closely matching expenses, maintains a low asset base, and reports 0% officer compensation, suggesting a high degree of efficiency and dedication to its mission.

How does the organization manage its finances given its revenue?

The organization manages its finances by expending most of its revenue annually, as seen in the close proximity of revenues and expenses (e.g., $255,932 revenue vs. $244,580 expenses in 2023). It maintains a modest asset base and has consistently reported $0 liabilities in recent years, indicating sound, debt-free financial management.

What is the trend in the organization's financial health?

The organization shows a stable financial trend, with revenues and expenses generally increasing over the past decade, reflecting growth in operations. Assets have fluctuated but remain modest, and liabilities have been consistently low or zero in recent periods, indicating stable and responsible financial health.

Filing History

IRS 990 filing history for Lanier Football Officials Association Incorporated showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Lanier Football Officials Association Incorporated's revenue has grown by 61.9%, moving from $158K to $256K. Total assets increased by 319.9% over the same period, from $4K to $15K. Total functional expenses rose by 55.5%, from $157K to $245K. In its most recent filing year (2023), Lanier Football Officials Association Incorporated reported a surplus of $11K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$256K	$245K	$15K	$0	—	View 990
2022	$250K	$245K	$3K	$0	—	View 990
2021	$208K	$216K	$0	$2K	—	View 990
2020	$138K	$148K	$10K	$3K	—	View 990
2019	$201K	$204K	$20K	$4K	—	View 990
2018	$200K	$197K	$23K	$5K	—	View 990
2017	$177K	$172K	$20K	$5K	—	View 990
2016	$182K	$180K	$14K	$4K	—	View 990
2015	$175K	$172K	$13K	$5K	—	View 990
2014	$170K	$167K	$8K	$4K	—	View 990
2013	$169K	$170K	$1K	$0	—	View 990
2012	$162K	$160K	$2K	$0	—	View 990
2011	$158K	$157K	$4K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $256K, expenses of $245K, and assets of $15K (revenue +2.2% year-over-year).
2022: Revenue of $250K, expenses of $245K, and assets of $3K (revenue +20.3% year-over-year).
2021: Revenue of $208K, expenses of $216K, and assets of $0 (revenue +50.5% year-over-year).
2020: Revenue of $138K, expenses of $148K, and assets of $10K (revenue -31.1% year-over-year).
2019: Revenue of $201K, expenses of $204K, and assets of $20K (revenue +0.3% year-over-year).
2018: Revenue of $200K, expenses of $197K, and assets of $23K (revenue +12.8% year-over-year).
2017: Revenue of $177K, expenses of $172K, and assets of $20K (revenue -2.6% year-over-year).
2016: Revenue of $182K, expenses of $180K, and assets of $14K (revenue +4.1% year-over-year).
2015: Revenue of $175K, expenses of $172K, and assets of $13K (revenue +2.9% year-over-year).
2014: Revenue of $170K, expenses of $167K, and assets of $8K (revenue +0.4% year-over-year).
2013: Revenue of $169K, expenses of $170K, and assets of $1K (revenue +4.7% year-over-year).
2012: Revenue of $162K, expenses of $160K, and assets of $2K (revenue +2.3% year-over-year).
2011: Revenue of $158K, expenses of $157K, and assets of $4K.

Data Sources and Methodology

This transparency report for Lanier Football Officials Association Incorporated 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.