Washington State Referee Committee FY2022 filing

Not tax-deductible

Seattle, WA501(c)(7)Recreation & Sports EIN 27-4420846Revenue $427K in FY2022Latest return filed Jan 13, 2026

On file with the IRSwareferees.org4701 Sw Admiral Way, 98116-2340 · Seattle, WATax-exempt since Sep 2014

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

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
92¢ of each $1 spent went to programs.
$31K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Plus $240K in investments, Pt X · Ln 11–13
Looks good: 6.0 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
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$427K
+125% vs prior year
Spent
$333K
To programs
92%
Net assets
$407K
By yearFY2020–FY2025
Revenue
$427K
FY2022▲ +125%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$190K
FY2022$427K
FY2023$465K
FY2024$514K
FY2025$544K
Expenses
$333K
FY2022▲ +96%
Tap a bar for its year
Expenses by fiscal year
FY2020$317K
FY2021$170K
FY2022$333K
FY2023$431K
FY2024$515K
FY2025$520K
Net assets
$407K
FY2022▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$326K
FY2021$369K
FY2022$407K
FY2023$443K
FY2024$473K
FY2025$517K

From the FY2022 Form 990 (year ending August 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

92 cents of each dollar spent went to programs.

Program services 92% · $307K Management & general 8% · $26K

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

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Who runs it and what they're paid

24 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
State Referee Administrator
$6,141Pt VII · Sec A
$5,650Pt VII · Sec A
State Director of Assessment
$4,737Pt VII · Sec A
State Director of Instruction
$3,730Pt VII · Sec A
Assistant to Syra
$2,383Pt VII · Sec A
Sdi - Manager of Content & Materials
$1,599Pt VII · Sec A
Futsal Representative
$1,435Pt VII · Sec A
Secretary
$1,181Pt 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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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.

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Provided by the organization

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3 programs · $307K · in their own filed words · FY2021
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.

$192Kprogram 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.

$72Kprogram 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.

$43Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$427K
Ln 12
Fees for servicesLn 2g$414K
Investment incomeLn 3$14K
Money outPt IX
$333K
Ln 25
Programscol B$307K
Managementcol C$26K
Owns and owesPt X
$407K
net assets · Ln 32
Cash and savingsLn 1–2$167K
Total assetsLn 16$407K
LiabilitiesLn 26$0
PeoplePt VI, VII
24
listed · VII A
PaidVII A12
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$414K
Investment incomeLn 3$14K
Total revenueLn 12$427K
Assets in detailPt X, end of year
CashLn 1$167K
Cash and savings togetherLn 1–2$167K
InvestmentsLn 11–13$240K
Total assetsLn 16$407K
LiabilitiesLn 26$0
Net assetsLn 32$407K
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 FY22End FY22
Cash and savingsLn 1–2$83K$167K
InvestmentsLn 11–13$287K$240K
Total assetsLn 16$369K$407K
LiabilitiesLn 26$0$0
Net assetsLn 32$369K$407K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$37K$23K$14K$0
Accounting feesLn 11c$1K$0$1K$0
Investment management feesLn 11f$4K$0$4K$0
Other fees for servicesLn 11g$51K$51K$0$0
Office expensesLn 13$24K$22K$2K$0
Information technologyLn 14$40K$40K$0$0
TravelLn 17$26K$26K$0$0
Conferences, conventions and meetingsLn 19$6K$6K$0$0
Payments to affiliatesLn 21$139K$139K$0$0
InsuranceLn 23$2K$0$2K$0
Other expenses (24a–d)Ln 24$4K$0$4K$0
Total functional expensesLn 25$333K$307K$26K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 13, 2026 $544K$520K$25K$517K 990 PDF
FY2024Filed with the IRS Jan 16, 2025 $514K$515K−$1K$473K 990 PDF
FY2023Filed with the IRS Dec 19, 2023 $465K$431K$34K$443K 990 PDF
FY2022 ViewingFiled with the IRS Dec 19, 2022 $427K$333K$94K$407K 990 PDF
FY2021Filed with the IRS Nov 30, 2021 $190K$170K$21K$369K 990 PDF
FY2020Filed with the IRS Apr 13, 2021 $256K$317K−$61K$326K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $427,289 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $179,677$413,736
I-10 Investment incomePrior year $10,481$13,553
I-11 Other revenue$0
I-12 Total revenuePrior year $190,158$427,289
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $18,001$37,168
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $151,621$295,844
I-18 Total expensesPrior year $169,622$333,012
I-19 Revenue less expensesPrior year $20,536$94,277
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $427,289 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$413,736
VIII-3 Investment incomeUnrelated business $13,553 · Excluded from tax $0$13,553
VIII-12 Total revenueRelated to mission $413,736 · Unrelated business $13,553 · Excluded from tax $0$427,289
Part IX · Statement of functional expenses $333,012 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,210 · Management $13,958 · Fundraising $0$37,168
IX-11c Accounting feesPrograms $0 · Management $1,200 · Fundraising $0$1,200
IX-11f Investment management feesPrograms $0 · Management $4,009 · Fundraising $0$4,009
IX-11g Other fees for servicesPrograms $50,563 · Management $0 · Fundraising $0$50,563
IX-13 Office expensesPrograms $22,226 · Management $1,714 · Fundraising $0$23,940
IX-14 Information technologyPrograms $40,246 · Management $0 · Fundraising $0$40,246
IX-17 TravelPrograms $25,652 · Management $0 · Fundraising $0$25,652
IX-19 Conferences, conventions and meetingsPrograms $5,938 · Management $0 · Fundraising $0$5,938
IX-21 Payments to affiliatesPrograms $139,170 · Management $0 · Fundraising $0$139,170
IX-23 InsurancePrograms $0 · Management $1,560 · Fundraising $0$1,560
IX-24 Other expenses (24a–d)Programs $0 · Management $3,566 · Fundraising $0$3,566
IX-25 Total functional expensesPrograms $307,005 · Management $26,007 · Fundraising $0$333,012
Part X · Balance sheet $407,256 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $82,587$167,321
X-11 Publicly traded securitiesStart of year $286,911$239,935
X-16 Total assetsStart of year $369,498$407,256
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $369,498$407,256
X-33 Total liabilities and net assetsStart of year $369,498$407,256
Part XI · Reconciliation of net assets $407,256 net assets at year end
XI-1 Total revenue$427,289
XI-2 Total expenses$333,012
XI-3 Revenue less expenses$94,277
XI-4 Net assets at start of year$369,498
XI-5 Net unrealized gains (losses) on investments−$56,519
XI-10 Net assets at end of year$407,256

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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