Illinois State Referee Committee FY2022 filing

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To educate and train soccer referees in the rules and code of conduct of the game of soccer, and to certify referees under the guidance of the united states soccer foundation

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$17K 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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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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 $14K a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$17K
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
10 mo
of spending, in cash
Looks good: 10.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
1.0% of total assets
Looks good: liabilities are 1% 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
$199K
+56% vs prior year
Spent
$184K
To programs
72%
Net assets
$159K
By yearFY2020–FY2025
Revenue
$199K
FY2022▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$128K
FY2022$199K
FY2023$206K
FY2024$231K
FY2025$275K
Expenses
$184K
FY2022▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$210K
FY2021$159K
FY2022$184K
FY2023$222K
FY2024$206K
FY2025$230K
Net assets
$159K
FY2022▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$177K
FY2021$145K
FY2022$159K
FY2023$143K
FY2024$167K
FY2025$212K

From the FY2022 Form 990 (year ending August 2022) · 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 May 2004.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $132K Management & general 28% · $52K

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

10 people listed on the 990; $17K 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
Statedirassessments
$15,275Pt VII · Sec A
$2,022Pt VII · Sec A
Stateyouth Representative
$0Pt VII · Sec A
St Dir of Instruction
$0Pt VII · Sec A
State Assgnt/Treasurer
$0Pt VII · Sec A
State Adult Rep
$0Pt VII · Sec A
President Issa
$0Pt VII · Sec A
President Iysa
$0Pt VII · Sec A

Peter Manikowski’s $2K as Chairman is at the 6th percentile of top reported officer pay among 1017 $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
Abiodun Okulaja—$16,615$16,137$15,275$18,930$12,025
Richard Grady—$4,800$8,250—$9,450$8,620
Hugh Orlicz————$8,210$1,350
John Cowhey—$7,347$5,872—$8,067$5,625
Rebecca Pagan—$7,805$4,370———
Peter Manikoski————$3,690—
Ninos Alexander—$3,040————
Kerilyn a O'Donnell————$2,703$2,835

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 Illinois State Referee Committee executive salaries →

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 in game rules and conduct.

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1 program · $132K · in their own filed words · FY2021
01

Instruction, registration and certification for illinois referees

$132Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$199K
Ln 12
Fees for servicesLn 2g$199K
Money outPt IX
$184K
Ln 25
Programscol B$132K
Managementcol C$52K
Owns and owesPt X
$159K
net assets · Ln 32
Cash and savingsLn 1–2$160K
Total assetsLn 16$161K
LiabilitiesLn 26$2K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$199K
Total revenueLn 12$199K
Assets in detailPt X, end of year
CashLn 1$160K
Cash and savings togetherLn 1–2$160K
Accounts receivableLn 4$435
Other assetsLn 15$178
Total assetsLn 16$161K
LiabilitiesLn 26$2K
Net assetsLn 32$159K
OperationsPt I, VI
EmployeesI 53
VolunteersI 650
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$146K$160K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$146K$161K
LiabilitiesLn 26$1K$2K
Net assetsLn 32$145K$159K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$120K$90K$30K$0
Payroll taxesLn 10$5K$4K$2K$0
Accounting feesLn 11c$9K$5K$5K$0
Office expensesLn 13$8K$4K$4K$0
OccupancyLn 16$2K$1K$1K$0
TravelLn 17$17K$17K$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$1K$148$1K$0
Other expenses (24a–d)Ln 24$14K$8K$6K$0
All other expensesLn 24e$7K$3K$3K$0
Total functional expensesLn 25$184K$132K$52K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 13, 2026 $275K$230K$45K$212K 990 PDF
FY2024Filed with the IRS Jan 20, 2025 $231K$206K$24K$167K 990 PDF
FY2023Filed with the IRS Jun 12, 2024 $206K$222K−$16K$143K 990 PDF
FY2022 ViewingFiled with the IRS Aug 4, 2023 $199K$184K$14K$159K 990 PDF
FY2021Filed with the IRS Jul 12, 2022 $128K$159K−$32K$145K 990 PDF
FY2020Filed with the IRS Jun 28, 2021 $256K$210K$47K$177K 990 PDF

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 $198,598 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $24,481$0
I-9 Program service revenuePrior year $103,063$198,598
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $127,544$198,598
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $119,158$125,084
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $40,009$59,372
I-18 Total expensesPrior year $159,167$184,456
I-19 Revenue less expensesPrior year −$31,623$14,142
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $198,598 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$198,598
VIII-12 Total revenueRelated to mission $198,598 · Unrelated business $0 · Excluded from tax $0$198,598
Part IX · Statement of functional expenses $184,456 across 10 lines filed
IX-6 Pay of disqualified personsPrograms $89,772 · Management $29,924 · Fundraising $0$119,696
IX-10 Payroll taxesPrograms $3,556 · Management $1,832 · Fundraising $0$5,388
IX-11c Accounting feesPrograms $4,627 · Management $4,628 · Fundraising $0$9,255
IX-13 Office expensesPrograms $4,131 · Management $4,131 · Fundraising $0$8,262
IX-16 OccupancyPrograms $1,242 · Management $1,243 · Fundraising $0$2,485
IX-17 TravelPrograms $17,280 · Management $0 · Fundraising $0$17,280
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $148 · Management $1,331 · Fundraising $0$1,479
IX-24 Other expenses (24a–d)Programs $8,071 · Management $5,606 · Fundraising $0$13,677
IX-24e All other expensesPrograms $3,467 · Management $3,467 · Fundraising $0$6,934
IX-25 Total functional expensesPrograms $132,294 · Management $52,162 · Fundraising $0$184,456
Part X · Balance sheet $160,718 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $145,613$160,105
X-4 Accounts receivable$435
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $178$178
X-16 Total assetsStart of year $146,095$160,718
X-17 Accounts payable and accrued expensesStart of year $1,124$1,605
X-26 Total liabilitiesStart of year $1,124$1,605
X-27 Net assets without donor restrictionsStart of year $144,971$159,113
X-32 Total net assets or fund balancesStart of year $144,971$159,113
X-33 Total liabilities and net assetsStart of year $146,095$160,718
Part XI · Reconciliation of net assets $159,113 net assets at year end
XI-1 Total revenue$198,598
XI-2 Total expenses$184,456
XI-3 Revenue less expenses$14,142
XI-4 Net assets at start of year$144,971
XI-10 Net assets at end of year$159,113

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

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