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 revenue.”

“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.”

“The written conflict of interest policy is reviewed and administered by the organizations 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 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.”

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

“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.”

“Line 2a: Revenues from Referee Instruction and Development fees were not separated from Referee Registration Fees during tax year 2024/fiscal year 2025.”

“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.”

“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.”

“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.”

“Change in assets due to increase in investment accounts over prior year.”

“Assessor Pay 7530. 7530. 0. 0.”

“Mentor Pay 14245. 14245. 0. 0.”

“Instructor Pay 28017. 28017. 0. 0.”

“Stipends 10187. 10187. 0. 0.”