TY 2023 Form 990

F Name and address of principal officer:
Ken Albin
4701 SW Admiral Way 368
Seattle,WA98116

I

Tax-exempt status: 501(c)(3) 501(c) ( 7 ) (insert no.) 4947(a)(1) or 527

J

Website:

www.wareferees.org

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

Part I

Summary

Part II

Signature Block

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

Form 990 (2023)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Form 990 (2023)

Page 3

Part IV

Checklist of Required Schedules

Form 990 (2023)

Page 4

Part IV

Checklist of Required Schedules (continued)

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Form 990 (2023)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Form 990 (2023)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Section C. Disclosure

Form 990 (2023)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) James Kritzberg...................................................................... State Referee Administrator	24.00 .................	X	X	24,325	0	7,865
(2) Richard Meeks...................................................................... State Youth Referee Administrator	2.00 .................	X	X	5,120	0	17,008
(3) J Wain Jackson...................................................................... State Director of Assessment	3.00 .................	X	X	8,283	0	7,120
(4) Leslie Poirier...................................................................... State Director of Instruction	6.00 .................	X	X	10,384	0	1,302
(5) Phoebe Russell...................................................................... Registrar	8.00 .................	X		7,030	0	1,469
(6) Dan Compton...................................................................... State Director of Assignment	0.00 .................	X	X	4,566	0	2
(7) Ken Albin...................................................................... Treasurer	2.00 .................	X	X	4,130	0	295
(8) Chris Turner...................................................................... Assistant to SYRA	0.00 .................	X		1,265	0	964
(9) Mohammed Zarrabi-Kashani...................................................................... Senior Advisor	1.00 .................	X		2,220	0	0
(10) Tracy Ikenberry...................................................................... SDI - Manager of Content & Materials	1.00 .................	X		1,996	0	0
(11) Dr Philippe Dor...................................................................... Futsal Representative	0.00 .................	X		920	0	0
(12) Sandy Hunt...................................................................... Chairperson	1.00 .................	X	X	800	0	0
(13) Craig Allen...................................................................... Secretary	1.00 .................	X	X	0	0	536
(14) Dave Augustavo...................................................................... National Assignor	0.00 .................	X		0	0	500
(15) Will Niccolls...................................................................... Director of Major Events/Initiatives	1.00 .................	X		0	0	300
(16) Ken Robertson...................................................................... Webmaster	10.00 .................	X		0	0	200
(17) Emily Hale...................................................................... Small Community Representative	0.00 .................	X		0	0	150

Form 990 (2023)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Aleta Walker........................................................................ Youth Association Representative	0.00 .......................	X	X	0	0	0
(19) Cory Dean........................................................................ Senior Advisor	0.00 .......................	X		0	0	0
(20) James Tony Richardson........................................................................ Risk Management Officer	2.00 .......................	X		0	0	0
(21) Tim Busch........................................................................ Adult Association Representative	0.00 .......................	X	X	0	0	0
(22) Vacant........................................................................ Adult Association Representative	0.00 .......................	X	X	0	0	0
(23) Werner Henn........................................................................ Technical Advisor	2.00 .......................	X		0	0	0
(24) Vacant........................................................................ Arbiter Administrator	0.00 .......................	X		0	0	0

Section B. Independent Contractors

1

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

Form 990 (2023)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

Form 990 (2023)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Form 990 (2023)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

Form 990 (2023)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Form 990 (2023)

1	Briefly describe the organization’s mission or most significant activities: We provide registration, instruction and assessment services to soccer referees affiliated with the United States Soccer Federation (USSF) and FIFA.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	27
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	12,258
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	8,072

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	449,870	501,508
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	14,972	12,258
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	464,842	513,766
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	61,199	75,102
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	369,339	440,060
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	430,538	515,162
19	Revenue less expenses. Subtract line 18 from line 12.......	34,304	-1,396
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	443,129	472,516
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	443,129	472,516

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 221,890 including grants of $ 0 ) (Revenue $ 501,508 )
	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.

4b	(Code: ) (Expenses $ 76,797 including grants of $ ) (Revenue $ 0 )
	INSTRUCTION These expenses are associated with training referees on the laws of the game of soccer and the practical application of those laws.

4c	(Code: ) (Expenses $ 166,861 including grants of $ ) (Revenue $ 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.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses465,548

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	71,039	0	37,711

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	Registration	711210	501,508	0	0
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		501,508

3 Investment income (including dividends, interest, and othersimilar amounts) ......			12,258		12,258	0
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			513,766	501,508	12,258	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	75,102	39,449	35,653	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	565	0	565	0
c	Accounting ...........	1,680	0	1,680	0
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	3,187	0	3,187	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	77,949	77,949	0	0
12	Advertising and promotion ....
13	Office expenses .......	37,253	35,038	2,215	0
14	Information technology ......	39,389	39,389	0	0
15	Royalties ..
16	Occupancy ...........
17	Travel ............	79,247	79,247	0	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	19,154	19,154	0	0
20	Interest ...........
21	Payments to affiliates .......	175,322	175,322	0	0
22	Depreciation, depletion, and amortization ..
23	Insurance ...	3,872	0	3,872	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Taxes & Fees	2,442	0	2,442	0
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	515,162	465,548	49,614	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		50,009	1	13,932
2	Savings and temporary cash investments .........		140,222	2	170,113
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .		252,898	11	288,471
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		443,129	16	472,516

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	443,129	31	472,516
32	Total net assets or fund balances ...........	443,129	32	472,516
33	Total liabilities and net assets/fund balances ........	443,129	33	472,516

Return Reference	Explanation
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 2023. 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 2023. Part IX, Statement of Functional Expenses, is based on fiscal year 2024 expenses paid from Sept. 1 2023-Aug. 31, 2024.
Pt VIII	Line 2a: Revenues from Referee Instruction and Development fees were not separated from Referee Registration Fees during fiscal year 2024.
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.
Form 990, Part IX, Line 11g	Compensation for assessors, instructions, officiating, stipends 77949. 77949.

Software ID:	23017509
Software Version:

Software ID:	23017509
Software Version: