Washington State Referee Committee

“Part III, Line 4a,4b,4c: Revenue for Instruction and Development program services were not separated from the Registration program service during fiscal year 2020.”

“Form 990 and related schedules are prepared by an independent licensed CPA and reviewed by the organization's Treasurer who presents Form 990 and related schedules to the Board.”

“The written conflict of interest policy is reviewed and adminstered by the organization's State Referee Administrator. It is available for review on the webpage.”

“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 organization's 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.”

“See description above for line 15a. Same policy for other officers or key employees of the organization.”

“Compensation of Officers and Board of Directors on Part VII matches compensation on Form 1099-MISC for calendar year 2020. 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 amounts from calendar year 2020. Part IX, Statement of Functional Expenses, is based on fiscal year 2020 expenses paid from Sept. 1 2020-Aug. 31, 2021.”

“Line 2a: Revenues from Referee Instruction and Development fees were not separated from Refeee Registration Fees during fiscal year 2020.”

“The organization has its governing documents, conflict of interest policy and financial statements available to the public via a link on the organization's webpage for anyone to view.”

“The financial statements are reviewed by an independent CPA selected by the organization's Treasurer. The Treasurer oversees the review process and reports the findings back to the organization's board at the board meetings.”