2026-01-12T14:58:07-08:00 2025-08-31 TRACI MCCLURE CPA 3313 CHARDONNAY DRIVE PASCO WA 99301 990 2024-09-01 274420846 Washington State Referee Committee WASH 5093088916 4701 SW Admiral Way Seattle WA 98116 Walter A Hefner Treasurer 5093088916 2026-01-05 true true Traci McClure P00364056 5099483961 2026-01-12 X 2024 2025-03-06 01:10:19Z Walter A Hefner 4701 SW Admiral Way 368 Seattle WA 98116 544261 false X www.wareferees.org X 2011 WA We provide registration, instruction and assessment services to soccer referees affiliated with the United States Soccer Federation (USSF) and FIFA. 10 10 0 28 19795 15380 0 501508 524466 12258 19795 0 513766 544261 0 0 75102 100986 0 0 440060 418543 515162 519529 -1396 24732 472516 517473 0 472516 517473 We provide registration, instruction and assessment services to approximately 5,000 soccer referees in Washington State. false false 234635 0 524466 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. 81476 0 0 INSTRUCTION These expenses are associated with training referees on the laws of the game of soccer and the practical application of those laws. 139129 0 0 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. 455240 false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 78 0 true 0 true true false false false false 0 0 false false false X 10 10 false false true false false false false true true false false true true true true false false true true false WA X X Walter A Hefner 5099531076 4701 SW Admiral Way 368 Seattle WA 98116 X James Kritzberg State Referee Administrator 24.00 X X 25637 0 10568 J Wain Jackson Interim State Youth Referee Administrator 2.00 X X 10095 0 14029 Leslie Poirier State Director of Instruction 6.00 X X 11327 0 2789 Christopher Turner Volunteer 0.00 X X 1900 0 10635 Phoebe Russell Registrar 8.00 X 7560 0 1569 Dan Compton State Director of Assignment 0.00 X X 5627 0 16 Ken Albin 9124-52025 Treasurer 2.00 X X 5393 0 204 Johnathan Simmons Volunteer 0.00 X 3870 0 397 Duncan Munro Director of Referee 0.00 X 3042 0 463 Mo Zarrabi-Kashani Senior Advisor 1.00 X 2450 0 1050 Tracy Ikenberry Asst. State Youth Referee Administrator 1.00 X 1794 0 882 Kyle Greenwood Volunteer 0.00 X 2447 0 0 Craig Allen Secretary 1.00 X X 1348 0 892 Saeed Askar College Representative 0.00 X 2173 0 0 Philippe Dor Futsal Representative 0.00 X 1284 0 550 Christine Suter Referee Abuse Program 1.00 X 916 0 891 Sandy Hunt Chair 1.00 X X 0 0 495 Emily Hale Small Community Representative 0.00 X 0 0 450 Dave Augustavo National Assignor 0.00 X 0 0 409 Will Niccolls Director of Major Events/Initiatives 1.00 X 0 0 182 Ken Robertson Arbiter Administrator 0.00 X 0 0 0 Ken Robertson Webmaster 10.00 X 0 0 100 Cory Dean Senior Advisor 0.00 X 0 0 0 Ken Albin 521-83125 Assistant Treasurer 0.00 X 0 0 0 Kiersten Jones Volunteer 0.00 X 0 0 0 RC Hefner 521-83125 Treasurer 2.00 X X 0 0 0 Tim Busch Adult Association Representative 0.00 X X 0 0 0 Tony Richardson Risk Management Officer 2.00 X 0 0 0 Vacant Adult Association 0.00 X X 0 0 0 Vacant Youth Association 0.00 X X 0 0 0 Wain Jackson State Director of Assessment 3.00 X X 0 0 0 Werner Henn Technical Advisor 2.00 X 0 0 0 86863 0 46571 0 false false false 0 X Registration 711210 524466 0 0 524466 19795 19795 0 544261 524466 19795 0 100986 56841 44145 0 0 0 0 0 1889 0 1889 0 3415 0 3415 0 59979 59979 0 0 39293 32878 6415 0 44374 44374 0 0 66312 66312 0 0 14185 14185 0 0 180671 180671 0 0 3717 0 3717 0 Taxes & Fees 4708 0 4708 0 519529 455240 64289 0 13932 22284 170113 180442 288471 314747 472516 517473 0 0 X 0 0 0 0 472516 517473 472516 517473 472516 517473 X 24732 20225 X X true X false true false Other Part III, Line 4a,4b,4c: Revenue for Instruction and Development program services were not separated from the Registration program service revenue. Pt VI, Line 11b Form 990 and related schedules are prepared by an independent licensed CPA and reviewed by the organizations Treasurer who presents Form 990 and related schedules to the Board. Pt VI, Line 12c The written conflict of interest policy is reviewed and administered by the organizations State Referee Administrator. It is available for review on the webpage. Pt VI, Line 15a The organization implemented a compensation policy starting in fiscal year 2017. The compensation policy is used by the US Soccer organizations across the United States. The policy is described in the organizations policies and procedures manual. Compensation is reviewed quarterly and based on set goals per position and achievement of those goals during the designated time period. Pt VI, Line 15b See description above for line 15a. Same policy for other officers or key employees of the organization. Pt VII, Col (E) Reportable compensation of Officers and Board of Directors on Part VII matches compensation on Form 1099-NEC for calendar year 2024. Compensation on Part VII does not match compensation of officers on Part IX line 5 due to timing differences. Part VII compensation is based on calendar year 1099-NEC amounts from calendar year 2024. Part IX, Statement of Functional Expenses, is based on fiscal year 2025 expenses paid from Sept. 1 2024-Aug. 31, 2025. Pt VIII Line 2a: Revenues from Referee Instruction and Development fees were not separated from Referee Registration Fees during tax year 2024/fiscal year 2025. Pt VI, Line 19 The organization has its governing documents, conflict of interest policy and financial statements available to the public via a link on the organizations webpage for anyone to view. Pt XII, Line 2c The financial statements are reviewed by an independent CPA selected by the organizations Treasurer. The Treasurer oversees the review process and reports the findings back to the organizations board at the board meetings. Pt VI, Line 4 Bylaws and Policies & Procedures were revised and approved by the SRC voting members at the annual general meeting in August 2023. At the annual meeting in August 2024, the organization strengthened the bylaws in Article XI Fiscal Responsibility and Risk Management, to increase liability coverage values and deal with the use of relatives for reimburseable expenses. Pt XI Change in assets due to increase in investment accounts over prior year. Form 990, Part IX, Line 11g Assessor Pay 7530. 7530. 0. 0. Form 990, Part IX, Line 11g Mentor Pay 14245. 14245. 0. 0. Form 990, Part IX, Line 11g Instructor Pay 28017. 28017. 0. 0. Form 990, Part IX, Line 11g Stipends 10187. 10187. 0. 0.