Civic Intelligence

Sc Referee Committee

990EZ • Fiscal year 2025 • EIN 83-1939934

Jul 01, 2024 to Jun 30, 2025 • Filed on Aug 15, 2025

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

79th percentile

0.05x

Higher debt load relative to assets than 79% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.10x

Higher debt load relative to revenue than 85% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

23rd percentile

-13%

Higher net margin than 23% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$22,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

41st percentile

-2.3%

Faster asset growth than 41% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-2.2%

Faster revenue growth than 43% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$254,997

Up $66,323 (+35%) from 2022

Net Assets

Up

$242,421

Up $54,736 (+29%) from 2022

Liabilities

Up

$12,576

Up $11,587 (+1172%) from 2022

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin23rd percentile

Revenue

Up

$124,875

Up $26,303 (+27%) from 2022

Expenses

Up

$140,854

Up $51,159 (+57%) from 2022

Net Income

Down

-$15,979

Down $24,856 (-280%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth41st 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 2025: $254,997Liabilities 2025: $12,576Net Assets 2025: $242,4212025

Highlighted filing

2025

Assets$254,997
Liabilities$12,576
Net Assets$242,421
Open 2025 Filing

Operations Trend

Revenue Growth43rd 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 2025: $124,875Expenses 2025: $140,854Net Income 2025: -$15,9792025

Highlighted filing

2025

Revenue$124,875
Expenses$140,854
Net Income-$15,979
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 15, 2025
Return Version
2024v5.2
Gross Receipts
$124,875
Mission and Program Overview

Mission

To recruit, educate and train referees

Program Services

DescriptionGrantsExpenses
TO RECRUIT, EDUCATE AND TRAIN REFEREES AT BOTH THE YOUTH AND ADULT LEVELS.-$21,006
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICK ROGERSState Director Of InstructionPT$22,000-$22,000
MICHAEL COPELANDChairpersonPT$0--
JOE BALAZSState Referee Administrator-$0--
DANNY THORNBERRYState Director Of AssessmentsPT$0--
CHRIS WOODState Youth Referee AdministratorPT$0--
KEVIN KOLLEGGERPresident Scysa-$0--
LINUS COSTAPOSPresident Scasa-$0--
GARY SMITHTreasurerPT$0--
KRIS KENNEYState Assignor Coordinator-$0--
Filing and Contact Details

Filer

Filer Name
Sc Referee Committee
EIN
83-1939934
In Care Of
% GARY SMITH
Phone
8434241668
Address
7436 BROAD RIVER ROAD STE 211, IRMO, SC 29063

Signing Officer

Name
Gary Smith
Title
Treasuer
Phone
8434241668
Signed
2025-08-15
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 14,384syra cost 53,890sra cost 5,923sdi cost 66,657”

Description of other assets Part II line 24

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

Description of total liabilities Part II line 26

“Category beginning of year end of yearcredit cards 1,038 8,666payable - others 1,575 3,100payable - aiken region 0 810”

Raw XML Appendix188 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/BOYAmt0260313
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0254997
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02285
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15979
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0261013
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0254997
IRS990EZ/GrossReceiptsAmt0124875
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0603
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0121987
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0258400
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0242421
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0258400
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0242421
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt06.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt28.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt36.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt76.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt222000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
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/EmployeeBenefitProgramAmt80
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/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL COPELAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOE BALAZS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICK ROGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DANNY THORNBERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRIS WOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KEVIN KOLLEGGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LINUS COSTAPOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GARY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KRIS KENNEY
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/OfficerDirectorTrusteeEmplGrp/TitleTxt8STATE ASSIGNOR COORDINATOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0700
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0140854
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO RECRUIT, EDUCATE AND TRAIN REFEREES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO RECRUIT, EDUCATE AND TRAIN REFEREES AT BOTH THE YOUTH AND ADULT LEVELS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt021006
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02613
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012576
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0140854
IRS990EZ/TotalProgramServiceExpensesAmt021006
IRS990EZ/TotalRevenueAmt0124875
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SCREFEREES.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0124272
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0138626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt098572
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt036955
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0526038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0603
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt083
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0686
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01729
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01729
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99540
IRS990ScheduleA/PublicSupportPY170Pct00.99650
IRS990ScheduleA/PublicSupportTotal170Amt0526038
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0124272
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0127613
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0138626
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt098572
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt036955
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0526038
IRS990ScheduleA/TotalSupportAmt0528453
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 14,384SYRA COST 53,890SRA COST 5,923SDI COST 66,657
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARA/R - MISCELLANEOUS 700 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARDS 1,038 8,666PAYABLE - OTHERS 1,575 3,100PAYABLE - AIKEN REGION 0 810
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASUER
ReturnHeader/BusinessOfficerGrp/PhoneNum08434241668
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SC REFEREE COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0SCRE
ReturnHeader/Filer/EIN0831939934
ReturnHeader/Filer/InCareOfNm0% GARY SMITH
ReturnHeader/Filer/PhoneNum08434241668
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/PreparerFirmEIN0992711669
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/PreparationDt02025-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY D HINMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-16T09:53:30-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$254,997
Liabilities
$12,576
Net assets
$242,421
Revenue
$124,875
Expenses
$140,854
Net income
-$15,979
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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • <$500k nonprofits