Water Polo Referee Association of WA
Nonprofit profile at a glance
- EIN
- 203926911
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990-EZ 2024
- Location
- Seattle, WA, USA
- Phone
- 2063901013
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $104,064
- Expenses
- $107,640
- Assets
- $102,944
- Liabilities
- $1,300
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Marvel Shoen (President)
People named in this filing
- Dannette Schreib (Board Member)
- Marvel Shoen (President)
- Jeanne Johnston (Secretary/Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The association's goal is to enrich and enhance the educational development of more than one thousand high school student athletes by providing a safe and enjoyable competitive experience while playing water polo. Through participation in a team sport, students learn lessons that last a lifetime, including teamwork, commitment, personal sacrifice, winning and losing graciously, respect for self, and respect for others.WPRA-WA strives to achieve this goal primarily by providing training and support for water polo officials and coaches at all levels of experience and by assigning referees to officiate high school league games, tournaments, and championships. We also provide people with an opportunity to "give back" to the sport, come full circle if you will, through officiating, score table staffing, and other supportive roles.
What it reported doing in 2024
2. Water polo referees and required to know the rules of the game and how to apply them. In advance of each season, referee training is provided to all new recruits and coaches are invited to attend these sessions too. Returning officials must attend a minimum of four hours of instruction each season. All participants, whether they attend training or not, receive a copy of the rule book, points of emphasis for the season, and links to online, self-guided training. Before the season starts, "in person" training is offered using online conference technology that allows face to face instruction, discussion, video play-by-play study, and a collaborative learning experience. Typically, sessions total 8-12 hours depending on the experience of the attendees. New referees must also work a minimum number of games with a more experienced official before being released to officiate with other referees. Formal and informal training for all referees is ongoing throughout the season, primarily at tournaments.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 90
- Program expense ratio: 87.5%; rating input score 87
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -3.4%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 0.96; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: -2.4% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 21.9% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 90.5% of revenue deployed · 87.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $94K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 25/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.