Washington State Referee Committee

Not tax-deductible

Seattle, WA501(c)(7)Recreation & SportsEIN 27-4420846

We provide registration, instruction and assessment services to soccer referees affiliated with the United States Soccer Federation (USSF) and FIFA.

88¢ of each $1 spent went to programs.
Run by 28 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $19K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 17% of spending
Top officer’s pay lower than 59% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$544K
+6% vs prior year
Spent
$520K
To programs
88%
Net assets
$517K
By yearFY2020–FY2025
Revenue
$544K
FY2025▲ +6%
Revenue by fiscal year
FY2020$256K
FY2021$190K
FY2022$427K
FY2023$465K
FY2024$514K
FY2025$544K
Expenses
$520K
FY2025▲ +0.8%
Expenses by fiscal year
FY2020$317K
FY2021$170K
FY2022$333K
FY2023$431K
FY2024$515K
FY2025$520K
Net assets
$517K
FY2025▲ +10%
Net assets by fiscal year
FY2020$326K
FY2021$369K
FY2022$407K
FY2023$443K
FY2024$473K
FY2025$517K

From the FY2025 Form 990 (year ending August 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $455K Management & general 12% · $64K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

30 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
State Referee Administrator
$25,637Pt VII · Sec A
State Director of Instruction
$11,327Pt VII · Sec A
State Youth Referee Administrator
$10,095Pt VII · Sec A
$7,560Pt VII · Sec A
State Director of Assignment
$5,627Pt VII · Sec A
$5,393Pt VII · Sec A
$3,870Pt VII · Sec A
Director of Referee
$3,042Pt VII · Sec A

James Kritzberg’s $26K as State Referee Administrator is at the 41st percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Kritzberg$25,637$24,325$17,689$6,141$11,307$20,509
Leslie Poirier$11,327$10,384————
J Wain Jackson Interim$10,095—————
J Wain Jackson—$8,283$8,778$4,737——
Phoebe Russell$7,560$7,030$6,519$5,650$5,500$7,750
Leslie Poirer——$7,252$3,730$5,560$6,610
Wain Jackson————$2,888$6,730
Dee Dora White————$1,310$5,873

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Washington State Referee Committee executive salaries →

Are you one of these people? Claim this org to confirm your role

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains and certifies soccer referees for national and international play.

Provided by the organization

This section is blank until Washington State Referee Committee claims this page.

Know this organization? Claim it to add your story

3 program services account for $455K of program spending, described in the organization's own filed words · FY2024.
01

REGISTRATION (Expenses remitted to USSF national organization) The organization collects a yearly registration fee from referees who have completed their training, passed their tests and remitted their fees. A portion of those fees are then remitted to the United States Soccer Federation (USSF) at the national level.

$235Kprogram expense
02

DEVELOPMENT These expenses are related to the ongoing development of referees. Included herein are expenses for running the state championship tournament(4 levels), as well as costs of developing referees at the regional and national level such as the Region IV Championship and various national level tournaments.

$139Kprogram expense
03

INSTRUCTION These expenses are associated with training referees on the laws of the game of soccer and the practical application of those laws.

$81Kprogram expense

Run this program? Claim this org to tell your story

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$544K
Ln 12
Fees for servicesLn 2g$524K
Investment incomeLn 3$20K
Money outPt IX
$520K
Ln 25
Programscol B$455K
Managementcol C$64K
Owns and owesPt X
$517K
net assets · Ln 32
Cash and savingsLn 1–2$203K
Total assetsLn 16$517K
LiabilitiesLn 26$0
PeoplePt VI, VII
30
listed · VII A
PaidVII A16
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$524K
Investment incomeLn 3$20K
Total revenueLn 12$544K
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$180K
Cash and savings togetherLn 1–2$203K
InvestmentsLn 11–13$315K
Total assetsLn 16$517K
LiabilitiesLn 26$0
Net assetsLn 32$517K
OperationsPt I, VI
EmployeesI 50
VolunteersI 628
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$184K$203K
InvestmentsLn 11–13$288K$315K
Total assetsLn 16$473K$517K
LiabilitiesLn 26$0$0
Net assetsLn 32$473K$517K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$101K$57K$44K$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$2K$0$2K$0
Investment management feesLn 11f$3K$0$3K$0
Other fees for servicesLn 11g$60K$60K$0$0
Office expensesLn 13$39K$33K$6K$0
Information technologyLn 14$44K$44K$0$0
TravelLn 17$66K$66K$0$0
Conferences, conventions and meetingsLn 19$14K$14K$0$0
Payments to affiliatesLn 21$181K$181K$0$0
InsuranceLn 23$4K$0$4K$0
Other expenses (24a–d)Ln 24$5K$0$5K$0
Total functional expensesLn 25$520K$455K$64K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $544K$520K$25K$517K 990 PDF
FY2024 $514K$515K−$1K$473K 990 PDF
FY2023 $465K$431K$34K$443K 990 PDF
FY2022 $427K$333K$94K$407K 990 PDF
FY2021 $190K$170K$21K$369K 990 PDF
FY2020 $256K$317K−$61K$326K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $544,261 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$524,466
VIII-3 Investment incomeUnrelated business $19,795 · Excluded from tax $0$19,795
VIII-12 Total revenueRelated to mission $524,466 · Unrelated business $19,795 · Excluded from tax $0$544,261
Part IX · Statement of functional expenses $519,529 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,841 · Management $44,145 · Fundraising $0$100,986
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $1,889 · Fundraising $0$1,889
IX-11f Investment management feesPrograms $0 · Management $3,415 · Fundraising $0$3,415
IX-11g Other fees for servicesPrograms $59,979 · Management $0 · Fundraising $0$59,979
IX-13 Office expensesPrograms $32,878 · Management $6,415 · Fundraising $0$39,293
IX-14 Information technologyPrograms $44,374 · Management $0 · Fundraising $0$44,374
IX-17 TravelPrograms $66,312 · Management $0 · Fundraising $0$66,312
IX-19 Conferences, conventions and meetingsPrograms $14,185 · Management $0 · Fundraising $0$14,185
IX-21 Payments to affiliatesPrograms $180,671 · Management $0 · Fundraising $0$180,671
IX-23 InsurancePrograms $0 · Management $3,717 · Fundraising $0$3,717
IX-24 Other expenses (24a–d)Programs $0 · Management $4,708 · Fundraising $0$4,708
IX-25 Total functional expensesPrograms $455,240 · Management $64,289 · Fundraising $0$519,529
Part X · Balance sheet $517,473 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $13,932$22,284
X-2 Savings and temporary cash investmentsStart of year $170,113$180,442
X-11 Publicly traded securitiesStart of year $288,471$314,747
X-16 Total assetsStart of year $472,516$517,473
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $472,516$517,473
X-33 Total liabilities and net assetsStart of year $472,516$517,473
Part XI · Reconciliation of net assets $517,473 net assets at year end
XI-1 Total revenue$544,261
XI-2 Total expenses$519,529
XI-3 Revenue less expenses$24,732
XI-4 Net assets at start of year$472,516
XI-5 Net unrealized gains (losses) on investments$20,225
XI-10 Net assets at end of year$517,473

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.