Washington State Referee Committee FY2023 filing

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.
90¢ of each $1 spent went to programs.
$60K 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

FY2023 · 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
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $253K in investments, Pt X · Ln 11–13
Looks good: 5.3 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
$465K
+9% vs prior year
Spent
$431K
To programs
90%
Net assets
$443K
By yearFY2020–FY2025
Revenue
$465K
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$190K
FY2022$427K
FY2023$465K
FY2024$514K
FY2025$544K
Expenses
$431K
FY2023▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$317K
FY2021$170K
FY2022$333K
FY2023$431K
FY2024$515K
FY2025$520K
Net assets
$443K
FY2023▲ +9%
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 FY2023 Form 990 (year ending August 2023) · see the original

Give Claim
You’re viewing the FY2023 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

90 cents of each dollar spent went to programs.

Program services 90% · $386K Management & general 10% · $44K

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

Something off? Claim to add context

Who runs it and what they're paid

25 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
State Referee Administrator
$17,689Pt VII · Sec A
State Director of Assessment
$8,778Pt VII · Sec A
State Director of Instruction
$7,252Pt VII · Sec A
$6,519Pt VII · Sec A
State Youth Referee Administrator
$4,035Pt VII · Sec A
State Director of Assignment
$3,876Pt VII · Sec A
Treasurer
$3,850Pt VII · Sec A
Assistant to Syra
$3,265Pt 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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Washington State Referee Committee

Tap to ask. Washington State Referee Committee sees how many people are interested.

Your first name shows with your question. Washington State Referee Committee answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $386K · in their own filed words · FY2022
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.

$119Kprogram 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.

$75Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$465K
Ln 12
Fees for servicesLn 2g$450K
Investment incomeLn 3$15K
Money outPt IX
$431K
Ln 25
Programscol B$386K
Managementcol C$44K
Owns and owesPt X
$443K
net assets · Ln 32
Cash and savingsLn 1–2$190K
Total assetsLn 16$443K
LiabilitiesLn 26$0
PeoplePt VI, VII
25
listed · VII A
PaidVII A11
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$450K
Investment incomeLn 3$15K
Total revenueLn 12$465K
Assets in detailPt X, end of year
CashLn 1$50K
SavingsLn 2$140K
Cash and savings togetherLn 1–2$190K
InvestmentsLn 11–13$253K
Total assetsLn 16$443K
LiabilitiesLn 26$0
Net assetsLn 32$443K
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 FY23End FY23
Cash and savingsLn 1–2$167K$190K
InvestmentsLn 11–13$240K$253K
Total assetsLn 16$407K$443K
LiabilitiesLn 26$0$0
Net assetsLn 32$407K$443K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$61K$30K$31K$0
Legal feesLn 11b$300$0$300$0
Accounting feesLn 11c$1K$0$1K$0
Investment management feesLn 11f$4K$0$4K$0
Other fees for servicesLn 11g$80K$80K$0$0
Office expensesLn 13$28K$25K$4K$0
Information technologyLn 14$40K$40K$0$0
TravelLn 17$55K$55K$0$0
Conferences, conventions and meetingsLn 19$9K$9K$0$0
Payments to affiliatesLn 21$146K$146K$0$0
InsuranceLn 23$2K$0$2K$0
Other expenses (24a–d)Ln 24$3K$0$3K$0
Total functional expensesLn 25$431K$386K$44K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $544K$520K$25K$517K 990 PDF
FY2024 $514K$515K−$1K$473K 990 PDF
FY2023 Viewing $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

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $464,842 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $413,736$449,870
I-10 Investment incomePrior year $13,553$14,972
I-11 Other revenue$0
I-12 Total revenuePrior year $427,289$464,842
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $37,168$61,199
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $295,844$369,339
I-18 Total expensesPrior year $333,012$430,538
I-19 Revenue less expensesPrior year $94,277$34,304
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 $464,842 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$449,870
VIII-3 Investment incomeUnrelated business $14,972 · Excluded from tax $0$14,972
VIII-12 Total revenueRelated to mission $449,870 · Unrelated business $14,972 · Excluded from tax $0$464,842
Part IX · Statement of functional expenses $430,538 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $30,477 · Management $30,722 · Fundraising $0$61,199
IX-11b Legal feesPrograms $0 · Management $300 · Fundraising $0$300
IX-11c Accounting feesPrograms $0 · Management $1,200 · Fundraising $0$1,200
IX-11f Investment management feesPrograms $0 · Management $3,576 · Fundraising $0$3,576
IX-11g Other fees for servicesPrograms $80,196 · Management $0 · Fundraising $0$80,196
IX-13 Office expensesPrograms $24,768 · Management $3,523 · Fundraising $0$28,291
IX-14 Information technologyPrograms $40,171 · Management $0 · Fundraising $0$40,171
IX-17 TravelPrograms $55,196 · Management $0 · Fundraising $0$55,196
IX-19 Conferences, conventions and meetingsPrograms $9,339 · Management $0 · Fundraising $0$9,339
IX-21 Payments to affiliatesPrograms $146,197 · Management $0 · Fundraising $0$146,197
IX-23 InsurancePrograms $0 · Management $1,717 · Fundraising $0$1,717
IX-24 Other expenses (24a–d)Programs $0 · Management $3,156 · Fundraising $0$3,156
IX-25 Total functional expensesPrograms $386,344 · Management $44,194 · Fundraising $0$430,538
Part X · Balance sheet $443,129 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $167,321$50,009
X-2 Savings and temporary cash investments$140,222
X-11 Publicly traded securitiesStart of year $239,935$252,898
X-16 Total assetsStart of year $407,256$443,129
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $407,256$443,129
X-33 Total liabilities and net assetsStart of year $407,256$443,129
Part XI · Reconciliation of net assets $443,129 net assets at year end
XI-1 Total revenue$464,842
XI-2 Total expenses$430,538
XI-3 Revenue less expenses$34,304
XI-4 Net assets at start of year$407,256
XI-5 Net unrealized gains (losses) on investments$1,569
XI-10 Net assets at end of year$443,129

Form 990 e-file (XML) FY2023 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.

Your org? Add context

Made it to the end? Claim this org

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.