Washington State Referee Committee

Seattle, WA · Mutual-benefit / member-serving · Recreation & Sports

! Not tax-deductible
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CWashington State Referee Committee
EINHdr · item D27-4420846
Exempt statusHdr · item I501(c)(7) · active
Ruling yearIRS BMFSep 2014
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CSeattle, WA
NTEE classificationIRS BMFRecreation & Sports (N99)
WebsiteHdr · item Jwww.wareferees.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.88 Management & general $0.12
Program services88%$455K
Management & general12%$64K
Total functional expensesLn 25$520K

Financial health

Is it on solid ground?

Surplus margin
+5%
revenue over expenses, this year▲ ×19 vs prior filing year
Program spending
88%
of expenses reach programs▼ -3% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$517K
FY2025▲ +10%
Total assets by fiscal year
FY2020$326K
FY2021$369K
FY2022$407K
FY2023$443K
FY2024$473K
FY2025$517K
Total liabilities
$0
FY2025
Total liabilities by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$0
FY2025$0
Revenue less expensesPt I · Ln 19$25K
Total assetsPt X · Ln 16$517K
Program-expense ratioPt IX · col B88%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410

Balance Sheet

Part X · end of year
CashLn 1$203K
Total assetsLn 16$517K
Total liabilitiesLn 26$0
Total net assetsLn 32$517K
Months of cash on handcomputed4.7

Statement of Revenue

Part VIII
Program service revenue$524K · 96%
Investment income$20K · 4%
Program service revenue96%$524K
Investment income4%$20K
Total revenueLn 12$544K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $517K · Operating expenses/yr $520K
12.0 months
Where the money goes
Program services
Program services $455K · Total expenses $520K
88%
Management & General
Management & general $64K · Total expenses $520K
12%
Fundraising
Fundraising $0 · Total expenses $520K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $544K
0%
Government reliance
Government grants — · Total revenue $544K
—
Earned-income share
Program service revenue $524K · Total revenue $544K
96%
Investment reliance
Investment income $20K · Total revenue $544K
+4%
Program self-sufficiency
Program service revenue $524K · Total expenses $520K
101%
Growth & trend
Revenue growth (YoY)
This year $544K · Prior year $514K
+6%
Revenue CAGR
FY2019 $256K · FY2024 $544K
+16%
Net-asset trend (YoY)
End of year $517K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $544K · Expenses $520K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $517K
—
Net-asset ratio
Net assets $517K · Total assets $517K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $315K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $517K
61%
People & payroll
Highest Reported Total Compensation
Individual James Kritzberg · Reported title State Referee Administrator · Highest reported compensation $26K · Total expenses $520K
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $101K · Total expenses $520K
19%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 88%——
Overhead ratio 12%——
Revenue growth 6%——
Investment management fee ratio 0.7%——
Legal fee ratio 0%——
Accounting fee ratio 0.4%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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.

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Governance & Policies

Part VI
  • 10Voting board membersPt VI · Ln 1a
  • 10Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Trains and certifies soccer referees for national and international play.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

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

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $544K$520K+6% 990 PDF
FY2024 $514K$515K+11% 990 PDF
FY2023 $465K$431K+9% 990 PDF
FY2022 $427K$333K+125% 990 PDF
FY2021 $190K$170K-26% 990 PDF
FY2020 $256K$317K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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