Washington State Referee Committee FY2024 filing

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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.
90¢ of each $1 spent went to programs.
$71K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
$71K
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
4 mo
of spending, in cash
Plus $288K in investments, Pt X · Ln 11–13
Looks good: 4.3 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
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
$514K
+11% vs prior year
Spent
$515K
To programs
90%
Net assets
$473K
By yearFY2020–FY2025
Revenue
$514K
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$190K
FY2022$427K
FY2023$465K
FY2024$514K
FY2025$544K
Expenses
$515K
FY2024▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$317K
FY2021$170K
FY2022$333K
FY2023$431K
FY2024$515K
FY2025$520K
Net assets
$473K
FY2024▲ +7%
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 FY2024 Form 990 (year ending August 2024) · see the original

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You’re viewing the FY2024 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% · $466K Management & general 10% · $50K

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

23 people listed on the 990; $71K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
State Referee Administrator
$24,325Pt VII · Sec A
State Director of Instruction
$10,384Pt VII · Sec A
State Director of Assessment
$8,283Pt VII · Sec A
$7,030Pt VII · Sec A
State Youth Referee Administrator
$5,120Pt VII · Sec A
State Director of Assignment
$4,566Pt VII · Sec A
Treasurer
$4,130Pt VII · Sec A
$2,220Pt 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 →

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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 · $466K · in their own filed words · FY2023
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.

$222Kprogram 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.

$167Kprogram 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.

$77Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$514K
Ln 12
Fees for servicesLn 2g$502K
Investment incomeLn 3$12K
Money outPt IX
$515K
Ln 25
Programscol B$466K
Managementcol C$50K
Owns and owesPt X
$473K
net assets · Ln 32
Cash and savingsLn 1–2$184K
Total assetsLn 16$473K
LiabilitiesLn 26$0
PeoplePt VI, VII
23
listed · VII A
PaidVII A12
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$502K
Investment incomeLn 3$12K
Total revenueLn 12$514K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$170K
Cash and savings togetherLn 1–2$184K
InvestmentsLn 11–13$288K
Total assetsLn 16$473K
LiabilitiesLn 26$0
Net assetsLn 32$473K
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 FY24End FY24
Cash and savingsLn 1–2$190K$184K
InvestmentsLn 11–13$253K$288K
Total assetsLn 16$443K$473K
LiabilitiesLn 26$0$0
Net assetsLn 32$443K$473K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$75K$39K$36K$0
Legal feesLn 11b$565$0$565$0
Accounting feesLn 11c$2K$0$2K$0
Investment management feesLn 11f$3K$0$3K$0
Other fees for servicesLn 11g$78K$78K$0$0
Office expensesLn 13$37K$35K$2K$0
Information technologyLn 14$39K$39K$0$0
TravelLn 17$79K$79K$0$0
Conferences, conventions and meetingsLn 19$19K$19K$0$0
Payments to affiliatesLn 21$175K$175K$0$0
InsuranceLn 23$4K$0$4K$0
Other expenses (24a–d)Ln 24$2K$0$2K$0
Total functional expensesLn 25$515K$466K$50K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $544K$520K$25K$517K 990 PDF
FY2024 Viewing $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

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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 FY2024 990 (6 parts)
Part I · Summary $513,766 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $449,870$501,508
I-10 Investment incomePrior year $14,972$12,258
I-11 Other revenue$0
I-12 Total revenuePrior year $464,842$513,766
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $61,199$75,102
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $369,339$440,060
I-18 Total expensesPrior year $430,538$515,162
I-19 Revenue less expensesPrior year $34,304−$1,396
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $513,766 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$501,508
VIII-3 Investment incomeUnrelated business $12,258 · Excluded from tax $0$12,258
VIII-12 Total revenueRelated to mission $501,508 · Unrelated business $12,258 · Excluded from tax $0$513,766
Part IX · Statement of functional expenses $515,162 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,449 · Management $35,653 · Fundraising $0$75,102
IX-11b Legal feesPrograms $0 · Management $565 · Fundraising $0$565
IX-11c Accounting feesPrograms $0 · Management $1,680 · Fundraising $0$1,680
IX-11f Investment management feesPrograms $0 · Management $3,187 · Fundraising $0$3,187
IX-11g Other fees for servicesPrograms $77,949 · Management $0 · Fundraising $0$77,949
IX-13 Office expensesPrograms $35,038 · Management $2,215 · Fundraising $0$37,253
IX-14 Information technologyPrograms $39,389 · Management $0 · Fundraising $0$39,389
IX-17 TravelPrograms $79,247 · Management $0 · Fundraising $0$79,247
IX-19 Conferences, conventions and meetingsPrograms $19,154 · Management $0 · Fundraising $0$19,154
IX-21 Payments to affiliatesPrograms $175,322 · Management $0 · Fundraising $0$175,322
IX-23 InsurancePrograms $0 · Management $3,872 · Fundraising $0$3,872
IX-24 Other expenses (24a–d)Programs $0 · Management $2,442 · Fundraising $0$2,442
IX-25 Total functional expensesPrograms $465,548 · Management $49,614 · Fundraising $0$515,162
Part X · Balance sheet $472,516 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $50,009$13,932
X-2 Savings and temporary cash investmentsStart of year $140,222$170,113
X-11 Publicly traded securitiesStart of year $252,898$288,471
X-16 Total assetsStart of year $443,129$472,516
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $443,129$472,516
X-33 Total liabilities and net assetsStart of year $443,129$472,516
Part XI · Reconciliation of net assets $472,516 net assets at year end
XI-1 Total revenue$513,766
XI-2 Total expenses$515,162
XI-3 Revenue less expenses−$1,396
XI-4 Net assets at start of year$443,129
XI-5 Net unrealized gains (losses) on investments$30,783
XI-10 Net assets at end of year$472,516

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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