Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Water Polo Referee Association of Wa
EIN 20-3926911 • 501(c)3 • Seattle, WA
Profile
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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$102,944
Down $3,576 (-3.4%) from 2024
Liabilities
Flat$1,300
Flat from 2024
Net Assets
Down$101,644
Down $3,576 (-3.4%) from 2024
Revenue
Down$104,064
Down $45,347 (-30%) from 2024
Expenses
Up$107,640
Up $1,623 (+1.5%) from 2024
Net Income
Down-$3,576
Down $46,970 (-108%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $102,944
- Liabilities
- $1,300
- Net assets
- $101,644
- Revenue
- $104,064
- Expenses
- $107,640
- Net income
- -$3,576
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2024 to Aug 31, 2025
- Signed
- Oct 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $104,064
Mission and Program 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.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 3. The high school league season runs for 10 weeks in the Fall (boys season) and 10 weeks in the Spring (girls season). With approximately 25-30 high schools in the Puget Sound Region participating each season, there are hundreds of league and tournament games each season. WPRA-WA oversees the league schedule using an online tool that allows coaches and athletic directors to actively manage their home games and plan accordingly for away games, and provides referee coordinators the ability to assign officials to games and communicate changes quickly when necessary. | $0 | $89,741 |
| 1. At the conclusion of each season, the WPRA-WA hosts two championship tournaments, which represent the highest level of achievement possible for high school water polo teams in the state. Unlike the regular season, qualifying teams are not charged to take part in these tournaments, which eliminates a financial obstacle for participation. WPRA-WA produces both events and pays for things like pool rental, referee and score table officials, and team awards through ticket and merchandise sales. | $0 | $3,999 |
| 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. | $0 | $438 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dannette Schreib | Board Member | - | $0 | - | - |
| Marvel Shoen | President | - | $0 | - | - |
| Jeanne Johnston | Secretary/Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Water Polo Referee Association of WA
- EIN
- 20-3926911
- Phone
- 2063901013
- Address
- PO Box 46203, Seattle, WA 98146
Signing Officer
- Name
- Jeanne Johnston
- Title
- Treasurer
- Phone
- 2063901013
- Signed
- 2025-10-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hingston Miller Hingston PLLC
- Address
- 20700 44th Ave W 210, Lynnwood, WA 98036
- Preparer
- David Hingston
- Phone
- 2062852777
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: Interest. Amount: 26.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Bank Fees. Amount: 75. Description: Boys Water Polo Expenses. Amount: 51,100. Description: Girls Water Polo Expenses. Amount: 42,640. Description: Office. Amount: 760. Description: Tournament Expenses. Amount: 3,876. Description: Dues. Amount: 1,880. Description: Season Supplies. Amount: 1,159. Description: Organization meeting. Amount: 67. Total to Form 990-EZ, line 16: 101,557.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Referee Payable. Beg. of Year Amount: 1,300. End of Year Amount: 1,300.”
Raw XML Appendix157 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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| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98146 |
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| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
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| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 104038 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 1. At the conclusion of each season, the WPRA-WA hosts two championship tournaments, which represent the highest level of achievement possible for high school water polo teams in the state. Unlike the regular season, qualifying teams are not charged to take part in these tournaments, which eliminates a financial obstacle for participation. WPRA-WA produces both events and pays for things like pool rental, referee and score table officials, and team awards through ticket and merchandise sales. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | 3. The high school league season runs for 10 weeks in the Fall (boys season) and 10 weeks in the Spring (girls season). With approximately 25-30 high schools in the Puget Sound Region participating each season, there are hundreds of league and tournament games each season. WPRA-WA oversees the league schedule using an online tool that allows coaches and athletic directors to actively manage their home games and plan accordingly for away games, and provides referee coordinators the ability to assign officials to games and communicate changes quickly when necessary. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 89741 |
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| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
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| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest. Amount: 26. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Bank Fees. Amount: 75. Description: Boys Water Polo Expenses. Amount: 51,100. Description: Girls Water Polo Expenses. Amount: 42,640. Description: Office. Amount: 760. Description: Tournament Expenses. Amount: 3,876. Description: Dues. Amount: 1,880. Description: Season Supplies. Amount: 1,159. Description: Organization meeting. Amount: 67. Total to Form 990-EZ, line 16: 101,557. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Referee Payable. Beg. of Year Amount: 1,300. End of Year Amount: 1,300. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jeanne Johnston |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-15 |
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| ReturnHeader/Filer/EIN | 0 | 203926911 |
| ReturnHeader/Filer/PhoneNum | 0 | 2063901013 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 46203 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Seattle |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98146 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472803252 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Hingston Miller Hingston PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 20700 44th Ave W 210 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lynnwood |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98036 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2062852777 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | David Hingston |
| ReturnHeader/ReturnTs | 0 | 2025-11-03T17:54:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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