Washington State Referee Committee

Nonprofit profile at a glance

EIN
274420846
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Seattle, WA, USA
Phone
5093088916
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$544,261
Expenses
$519,529
Assets
$517,473
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Highest reported compensation

  • James Kritzberg (State Referee Administrator): $36,205 total reported compensation
  • J Wain Jackson Interim (State Youth Referee Administrator): $24,124 total reported compensation
  • Leslie Poirier (State Director of Instruction): $14,116 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We provide registration, instruction and assessment services to approximately 5,000 soccer referees in Washington State.

What it reported doing in 2024

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. The remaining portion of the fees collected are used to fund other programs and cover administration expenses.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for affiliated organizations.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.6%; rating input score 81
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.5%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 25.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 15.7% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 18.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 80.6% of revenue deployed · 87.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $455K in reported program spending
  • Leadership: top reported pay $36K · 32 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.