Civic Intelligence

Sc Referee Committee

990EZ • Fiscal year 2024 • EIN 83-1939934

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 29, 2024

Organization ProfileSCREFEREES.COM
7436 Broad River Road Ste 211Irmo, SC 29063

(843) 424-1668

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

73rd percentile

20%

Faster asset growth than 73% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-9.0%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$261,013

Up $72,339 (+38%) from 2022

Net Assets

Up

$258,400

Up $70,715 (+38%) from 2022

Liabilities

Up

$2,613

Up $1,624 (+164%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin76th percentile

Revenue

Up

$127,696

Up $29,124 (+30%) from 2022

Expenses

Up

$99,753

Up $10,058 (+11%) from 2022

Net Income

Up

$27,943

Up $19,066 (+215%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2018: $171,307Liabilities 2018: $0Net Assets 2018: $171,3072018Assets 2019: $182,342Liabilities 2019: $0Net Assets 2019: $182,3422019Assets 2021: $182,489Liabilities 2021: $0Net Assets 2021: $182,4892021Assets 2022: $188,674Liabilities 2022: $989Net Assets 2022: $187,6852022Assets 2024: $261,013Liabilities 2024: $2,613Net Assets 2024: $258,4002024Assets 2025: $254,997Liabilities 2025: $12,576Net Assets 2025: $242,4212025

Highlighted filing

2024

Assets$261,013
Liabilities$2,613
Net Assets$258,400
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2018: $115,523Expenses 2018: $80,035Net Income 2018: $35,4882018Revenue 2019: $115,716Expenses 2019: $104,681Net Income 2019: $11,0352019Revenue 2021: $36,955Expenses 2021: $45,970Net Income 2021: -$9,0152021Revenue 2022: $98,572Expenses 2022: $89,695Net Income 2022: $8,8772022Revenue 2024: $127,696Expenses 2024: $99,753Net Income 2024: $27,9432024Revenue 2025: $124,875Expenses 2025: $140,854Net Income 2025: -$15,9792025

Highlighted filing

2024

Revenue$127,696
Expenses$99,753
Net Income$27,943
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 29, 2024
Return Version
2023v5.1
Gross Receipts
$127,696
Mission and Program Overview

Mission

To recruit, educate and train referees

To recruit educate and train referees

Program Services

DescriptionGrantsExpenses
TO RECRUIT, EDUCATE AND TRAIN REFEREES AT BOTH THE YOUTH AND ADULT LEVELS.-$51,137
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BURNS DAVISONChairpersonPT$0--
KENNETH W AYERSState Referee Administrator-$0--
RICK ROGERSState Director Of InstructionPT$0--
DANNY THORNBERRYState Director Of AssessmentsPT$0--
CHRIS WOODState Youth Referee AdministratorPT$0--
HANS PAULINGPresident Scysa-$0--
LINUS COSTAPOSPresident Scasa-$0--
GARY SMITHTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Sc Referee Committee
EIN
83-1939934
Address
7436 BROAD RIVER ROAD STE 211, IRMO, SC 29063

Signing Officer

Name
Gary Smith
Title
Treasuer
Phone
8434241668
Signed
2024-09-29
Discuss with paid preparer
Yes

Preparer

Firm
Jeffrey D Hinman CPA
Address
440 Shadow Creek Court, Myrtle Beach, SC 29588
Preparer
Jeffrey D Hinman CPA
Phone
8433331929
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountsda cost 16,176syra cost 16,261sra cost 833sdi cost 66,483”

Description of other assets Part II line 24

“Category beginning of year end of yeara/r - miscellaneous 0 700”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcredit cards 611 1,038payable - official sports 0 1,575”

Raw XML Appendix176 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0RICK ROGERS
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0PAID AS A 1099-NEC
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GARY SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum08434241668
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07436 BROAD RIVER ROAD 211
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0IRMO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029063
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0231068
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0260313
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt027943
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0231068
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0261013
IRS990EZ/GrossReceiptsAmt0127696
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt083
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0230457
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0258400
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0230457
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0258400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BURNS DAVISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KENNETH W AYERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICK ROGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DANNY THORNBERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRIS WOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5HANS PAULING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LINUS COSTAPOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GARY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRPERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1STATE REFEREE ADMINISTRATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2STATE DIRECTOR OF INSTRUCTION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3STATE DIRECTOR OF ASSESSMENTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4STATE YOUTH REFEREE ADMINISTRATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PRESIDENT SCYSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PRESIDENT SCASA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0700
IRS990EZ/OtherExpensesTotalAmt099753
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO RECRUIT EDUCATE AND TRAIN REFEREES
IRS990EZ/ProgramServiceRevenueAmt0127613
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO RECRUIT, EDUCATE AND TRAIN REFEREES AT BOTH THE YOUTH AND ADULT LEVELS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt051137
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0611
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02613
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt099753
IRS990EZ/TotalProgramServiceExpensesAmt051137
IRS990EZ/TotalRevenueAmt0127696
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SCREFEREES.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0127613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0138626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt098572
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt036955
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0115716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0517482
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt083
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt083
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01729
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01729
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99650
IRS990ScheduleA/PublicSupportPY170Pct00.99290
IRS990ScheduleA/PublicSupportTotal170Amt0517482
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0127613
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0138626
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt098572
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt036955
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0115716
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0517482
IRS990ScheduleA/TotalSupportAmt0519294
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTSDA COST 16,176SYRA COST 16,261SRA COST 833SDI COST 66,483
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARA/R - MISCELLANEOUS 0 700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARDS 611 1,038PAYABLE - OFFICIAL SPORTS 0 1,575
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASUER
ReturnHeader/BusinessOfficerGrp/PhoneNum08434241668
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SC REFEREE COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0SCRE
ReturnHeader/Filer/EIN0831939934
ReturnHeader/Filer/USAddress/AddressLine1Txt07436 BROAD RIVER ROAD STE 211
ReturnHeader/Filer/USAddress/CityNm0IRMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029063
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jeffrey D Hinman CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0440 Shadow Creek Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Myrtle Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029588
ReturnHeader/PreparerPersonGrp/PhoneNum08433331929
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey D Hinman CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-03T11:19:51-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$261,013
Liabilities
$2,613
Net assets
$258,400
Revenue
$127,696
Expenses
$99,753
Net income
$27,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.55$0.13$2.42$1.25$1.41$0.16
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.03$2.58$1.28$1.00$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.01$1.88$0.99$0.90$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.00$1.82$0.37$0.46$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.00$1.82$1.16$1.05$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.00$1.71$1.16$0.80$0.35