Nonprofit · EIN 47-1497401
ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION
Tax-exempt · GILBERT, AZ 85233
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $164,971 | $160,663 | $4,308 | $73,082 | $0 | $73,082 |
| December 31, 2024 | 990 | $206,953 | $168,241 | $38,712 | $68,774 | $0 | $68,774 |
| December 31, 2023 | 990-EZ | $132,253 | $138,794 | -$6,541 | $30,062 | $0 | $30,062 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $100
- Membership dues
- $100
- Program service revenue
- $162,938
- Investment income
- $1,933
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,000
- Compensation of officers, directors and key employees
- $6,550
- Salaries, compensation and benefits (total)
- $6,550
- Professional fundraising fees
- $0
- Accounting fees
- $6,444
- Travel
- $2,549
- Program services (functional)
- $153,737
- Management and general (functional)
- $6,926
Balance sheet and other
- Total assets, start of year
- $68,774
- Total assets, end of year
- $73,082
- Total liabilities, end of year
- $0
- Net assets, end of year
- $73,082
- Net assets without donor restrictions
- $73,082
- Gross receipts
- $164,971
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2014
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID ROSS | TREASURER Trustee or director, Officer | 1 | $6,550 |
| MICHAEL FELDMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT TAYLOR | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| KEVIN KIESER | SECRETARY Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID ROSS | TREASURER Trustee or director, Officer | 1 | $5,250 |
| MICHAEL FELDMAN | PRESIDENT Trustee or director, Officer | 1 | $1,750 |
| KEVIN KEISER | SECRETARY Trustee or director | 1 | $902 |
| ROBERT TAYLOR | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID ROSS | TREASURER | 0 | $4,640 |
| KEVIN KIESER | SECRETARY | 0 | $1,083 |
| MICHAEL FELDMAN | PRESIDENT | 0 | $1,045 |
| ROBERT TAYLOR | VICE PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1325 W SUNSET CT, GILBERT, AZ 85233-6639
- In care of
- % MICHAEL FELDMAN
- Principal officer (990 for 2025)
- DAVID ROSS, 1325 W SUNSET CT, GILBERT, AZ 85233
- Signed the 990
- DAVID ROSS, TREASURER
- Phone
- (602) 717-6790
- Return prepared by
- ATLAS CPAS & ADVISORS PLLC
Mission
THE PROMOTION AND BETTERMENT OF COLLEGE FOOTBALL OFFICIALS IN THE STATE OF ARIZONA BY ASSISTING CURRENT HIGH SCHOOL, JUNIOR COLLEGE AND SMALL COLLEGE FOOTBALL OFFICIALS IN MOVING UP TO HIGHER LEVELS OF COLLEGIATE FOOTBALL OFFICIATING, INCLUDING FOOTBALL CHAMPIONSHIP SUBDIVISION AND FOOTBALL BOWL SUBDIVISION LEVELS.
Program accomplishments
- ON FIELD TRAINING AND CLINIC WITH WEEKLY RULE MEETINGS MAY THROUGH AUGUST AND WEEKLY FILM REVIEW MEETINGS AUGUST THROUGH NOVEMBER.Expenses $153,737 · grants $1,000 · revenue $162,938
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-1497401
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $73,082
- Income (IRS master file)
- $164,971
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $164,971 | $160,663 | $73,082 | XML |
| 990 | December 2024 | $206,953 | $168,241 | $68,774 | XML |
| 990-EZ | December 2023 | $132,253 | $138,794 | $30,062 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-1497401).
Questions about ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION
- What is the EIN of ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION?
- The employer identification number (EIN) of ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION is 47-1497401.
- Is ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names DAVID ROSS.
- Who are the officers and directors of ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $6,550 (DAVID ROSS, TREASURER).
- How much revenue does ARIZONA COLLEGE FOOTBALL OFFICIALS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $164,971, expenses of $160,663 and total assets of $73,082 at year end.
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