Liabilities / Assets
68th percentile
Tied with the lowest-debt nonprofits in its peer group.
Western New York State Referees
EIN 02-0639626 • 501(c)3 • Rochester, NY
Profile
Qualified amateur org training, assessing and providing referees for youth and adult soccer qualified amateur org training, assessing and providing referees for youth and adult soccer
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
69th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Balance Sheet
Assets
Down$58,054
Down $16,323 (-22%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$58,054
Down $16,323 (-22%) from 2023
Revenue
Down$85,130
Down $7,786 (-8.4%) from 2023
Expenses
Up$101,453
Up $17,824 (+21%) from 2023
Net Income
Down-$16,323
Down $25,610 (-276%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $58,054
- Liabilities
- $0
- Net assets
- $58,054
- Revenue
- $85,130
- Expenses
- $101,453
- Net income
- -$16,323
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Nov 15, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $85,130
Mission and Program Overview
Mission
Qualified amateur training, assessing, and providing referees for youth and adult soccer competitions.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TRAIN, ASSESS AND PROVIDE REFEREES FOR YOUTH AND ADULT SOCCER COMPETITIONS WITHIN IT JURISDICTION. | $2,000 | $88,993 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| THOMAS LANGELOTTI | President | - | $0 | - | - |
| TOM ROSS | Director | - | $0 | - | - |
| JEFFREY HOROWITZ | Director | - | $0 | - | - |
| DAVID WOLGAST | Secretary | - | $0 | - | - |
| STEVE WU | Treasurer | - | $0 | - | - |
| JULIE RANDALL | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Western New York State Referees
- EIN
- 02-0639626
- Phone
- 5858894848
- Address
- PO BOX 64959, ROCHESTER, NY 14624
Signing Officer
- Name
- Thomas Langelotti
- Title
- President
- Phone
- 5858894848
- Signed
- 2024-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sbfr Partners Cpas Llp
- Address
- 2425 SWEET HOME ROAD, AMHERST, NY 14228
- Preparer
- Christopher J Bonghi CPA
- Phone
- 7163892900
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 5,005 information technology 13,367 travel 4,633 conferences/meetings 24,035 insurance 10,156 referee registration 20,545 bank fees 3,169 meals and entertainment 4,331 donations 212 miscellaneous 11,350 total 96,803”
Form 990-ez, Part I, Line 20
“Unrealized losses on investments 0”
Form 990-ez, Part II, Line 24
“Equipment 30,808 30,808 less accumulated depreciation 30,808 30,808 computer costs 23,054 23,054 less accumulated depreciation 23,054 23,054 total 0 0”
Form 990-ez, Part III
“Qualified amateur training, assessing, and providing referees for youth and adult soccer competitions.”
Raw XML Appendix158 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | STEVEN WU |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5858894848 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 64959 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14624 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 74377 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 58054 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16323 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2650 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 74377 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 58054 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 2000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 85130 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2800 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 82330 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 74377 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 58054 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 74377 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 58054 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | THOMAS LANGELOTTI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TOM ROSS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JEFFREY HOROWITZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DAVID WOLGAST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | STEVE WU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JULIE RANDALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 96803 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | QUALIFIED AMATEUR TRAINING, ASSESSING, AND PROVIDING REFEREES FOR YOUTH AND ADULT SOCCER COMPETITIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TRAIN, ASSESS AND PROVIDE REFEREES FOR YOUTH AND ADULT SOCCER COMPETITIONS WITHIN IT JURISDICTION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 2000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 88993 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 101453 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 88993 |
| IRS990EZ/TotalRevenueAmt | 0 | 85130 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.WNYREFEREE.ORG |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2800 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1351 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1219 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6021 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5678 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 17069 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 82330 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 92916 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 82788 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 21945 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 85623 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 365602 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2800 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1351 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1219 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6021 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5678 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 17069 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.04000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.95540 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96330 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 365602 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 82330 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 92916 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 82788 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21945 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 85623 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 365602 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 85130 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 94267 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 84007 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27966 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 91301 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 382671 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 5,005 INFORMATION TECHNOLOGY 13,367 TRAVEL 4,633 CONFERENCES/MEETINGS 24,035 INSURANCE 10,156 REFEREE REGISTRATION 20,545 BANK FEES 3,169 MEALS AND ENTERTAINMENT 4,331 DONATIONS 212 MISCELLANEOUS 11,350 TOTAL 96,803 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED LOSSES ON INVESTMENTS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EQUIPMENT 30,808 30,808 LESS ACCUMULATED DEPRECIATION 30,808 30,808 COMPUTER COSTS 23,054 23,054 LESS ACCUMULATED DEPRECIATION 23,054 23,054 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | QUALIFIED AMATEUR TRAINING, ASSESSING, AND PROVIDING REFEREES FOR YOUTH AND ADULT SOCCER COMPETITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS LANGELOTTI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5858894848 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTERN NEW YORK STATE REFEREES |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 020639626 |
| ReturnHeader/Filer/PhoneNum | 0 | 5858894848 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 64959 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14624 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472554597 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SBFR PARTNERS CPAS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2425 SWEET HOME ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AMHERST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14228 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7163892900 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER J BONGHI CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-15T08:45:56-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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