Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Washington Officials Association
990 • Fiscal year 2013 • EIN 91-2004180
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.29x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
Down$427,493
Down $4,766 (-1.1%) from 2012
Net Assets
Down$303,343
Down $2,520 (-0.8%) from 2012
Liabilities
Down$124,150
Down $2,246 (-1.8%) from 2012
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
Up$502,150
Up $65,423 (+15%) from 2012
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2012 to Jul 31, 2013
- Signed
- Mar 11, 2014
- Return Version
- 2012v2.1
- Gross Receipts
- $499,629
Mission and Program Overview
Mission
The purpose of the WOA is to provide qualified officials for WIAA sanctioned regular season and post-season events. This shall be accomplished by developing A) A registration process that is thorough, accurate, and prompt. B)a core of knowledgable sports rules clinicians who are dedicated to inerscholastic coaches, officials, participants and to the game itself. C) A process to recruit, train, and retain competent officials, particularly from the female and minority segments of the population. D) a board of directors who are leaders and who are responsive to the needs of the associations and boards.
Major Activities
- Activity 2
- The association has entered into an agreement with the wiaa to establish a program for the recruiting ,training, and observing of officials ("rto program"). Under the agreement, the wiaa made contributions totaling $80,000 to the association during the year ending july 31, 2013 and will make contributions to the association totaling $80,000 during the year ending july 31, 2014. In addition, the wiaa will make annual contributions for the rto program up to $10,000 from other programs defined in the agreement. During the year ending july 31, 2015 and annually thereafter, the rto program will be reviewed by both the wiaa and the association to determine if the program is meeting its intended objectives and if the commitments defined in the agreement should continue.
Filing and Contact Details
Filer
- EIN
- 91-2004180
Raw XML AppendixShowing 400 of 504 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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| IRS990/Activity2/Description | 0 | THE ASSOCIATION HAS ENTERED INTO AN AGREEMENT WITH THE WIAA TO ESTABLISH A PROGRAM FOR THE RECRUITING ,TRAINING, AND OBSERVING OF OFFICIALS ("RTO PROGRAM"). UNDER THE AGREEMENT, THE WIAA MADE CONTRIBUTIONS TOTALING $80,000 TO THE ASSOCIATION DURING THE YEAR ENDING JULY 31, 2013 AND WILL MAKE CONTRIBUTIONS TO THE ASSOCIATION TOTALING $80,000 DURING THE YEAR ENDING JULY 31, 2014. IN ADDITION, THE WIAA WILL MAKE ANNUAL CONTRIBUTIONS FOR THE RTO PROGRAM UP TO $10,000 FROM OTHER PROGRAMS DEFINED IN THE AGREEMENT. DURING THE YEAR ENDING JULY 31, 2015 AND ANNUALLY THEREAFTER, THE RTO PROGRAM WILL BE REVIEWED BY BOTH THE WIAA AND THE ASSOCIATION TO DETERMINE IF THE PROGRAM IS MEETING ITS INTENDED OBJECTIVES AND IF THE COMMITMENTS DEFINED IN THE AGREEMENT SHOULD CONTINUE. |
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| IRS990/ActivityOrMissionDescription | 0 | PROVIDE OFFICIALS FOR INTERSCHOLASTIC ACTIVITIES |
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| IRS990/Description | 0 | THE ORGANIZATION PROVIDES APPROXIMATELY 5,500 QUALIFIED OFFICIALS FOR SANCTIONED ATHLETIC EVENTS OF JUNIOR AND SENIOR HIGH SCHOOLS OF THE STATE OF WASHINGTON. THIS ENSURES UNIFORMITY OF THE APPLICATION AND INTERPRETATION OF THE RULES THROUGHOUT THE STATE; ENCOURAGES SPORTSMANSHIP AMONG THE YOUTH PARTICIPANTS AND ENABLES THE ACTIVITIES TO BE HELD FOR THE YOUTH OF THE STATE UNDER KNOWLEDGEABLE AND ACCOUNTABLE SUPERVISION. THESE ACTIVITIES ALL SERVE TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BY ALLOWING THE SANCTIONED INTERSCHOOL ATHLETIC EVENTS TO BE OFFICIATED IN A WAY THAT PROMOTES THE SPORTS BEING OFFICIATED. |
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| IRS990/MissionDescription | 0 | THE PURPOSE OF THE WOA IS TO PROVIDE QUALIFIED OFFICIALS FOR WIAA SANCTIONED REGULAR SEASON AND POST-SEASON EVENTS. THIS SHALL BE ACCOMPLISHED BY DEVELOPING A) A REGISTRATION PROCESS THAT IS THOROUGH, ACCURATE, AND PROMPT. B)A CORE OF KNOWLEDGABLE SPORTS RULES CLINICIANS WHO ARE DEDICATED TO INERSCHOLASTIC COACHES, OFFICIALS, PARTICIPANTS AND TO THE GAME ITSELF. C) A PROCESS TO RECRUIT, TRAIN, AND RETAIN COMPETENT OFFICIALS, PARTICULARLY FROM THE FEMALE AND MINORITY SEGMENTS OF THE POPULATION. D) A BOARD OF DIRECTORS WHO ARE LEADERS AND WHO ARE RESPONSIVE TO THE NEEDS OF THE ASSOCIATIONS AND BOARDS. |
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| IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus1Year | 0 | 27383 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus2Years | 0 | 5976 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus3Years | 0 | 8420 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus4Years | 0 | 8942 |
| IRS990ScheduleA/GrossReceiptsFromAdmissions/Total | 0 | 65287 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYear | 0 | 8273 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus1Year | 0 | 9168 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus2Years | 0 | 7417 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus3Years | 0 | 5285 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/CurrentTaxYearMinus4Years | 0 | 12398 |
| IRS990ScheduleA/InvestmentIncomeAndUBTI/Total | 0 | 42541 |
| IRS990ScheduleA/InvestmentIncomePercentage | 0 | 0.01890 |
| IRS990ScheduleA/PriorYearSupportPercentage | 0 | 0.97780 |
| IRS990ScheduleA/PriorYrInvestIncomePercentage | 0 | 0.02220 |
| IRS990ScheduleA/PubliclySupportedOrg509a2 | 0 | X |
| IRS990ScheduleA/PublicSupportPercentage509 | 0 | 0.98110 |
| IRS990ScheduleA/PublicSupportTotal509 | 0 | 2209674 |
| IRS990ScheduleA/SupportFromDQPsEtc/Total | 0 | 0 |
| IRS990ScheduleA/ThirtyThreePercntTestsCY509 | 0 | X |
| IRS990ScheduleA/Total509/CurrentTaxYear | 0 | 491356 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year | 0 | 428884 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus2Years | 0 | 454507 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years | 0 | 436841 |
| IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years | 0 | 398086 |
| IRS990ScheduleA/Total509/Total | 0 | 2209674 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYear | 0 | 499629 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus1Year | 0 | 438052 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus2Years | 0 | 461924 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus3Years | 0 | 442126 |
| IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years | 0 | 410484 |
| IRS990ScheduleA/TotalSupportTotal/Total | 0 | 2252215 |
| IRS990ScheduleB/ContributorInfo/AggregateContributions | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNameBusiness/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNumber | 0 | RESTRICTED |
| IRS990/ScheduleBRequired | 0 | 1 |
| IRS990ScheduleD/Buildings/BookValue | 0 | 139002 |
| IRS990ScheduleD/Buildings/Depreciation | 0 | 45863 |
| IRS990ScheduleD/Buildings/OtherCostOrOtherBasis | 0 | 184865 |
| IRS990ScheduleD/Equipment/BookValue | 0 | 0 |
| IRS990ScheduleD/Equipment/Depreciation | 0 | 1858 |
| IRS990ScheduleD/Equipment/OtherCostOrOtherBasis | 0 | 1858 |
| IRS990ScheduleD/FootnoteInPartXIII | 0 | X |
| IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation | 0 | PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION EXEMPTED FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS BASED ON A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS PRESCRIBED BY ACCOUNTING STANDARDS. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL EXAMINATIONS OF INCOME TAX RETURNS FOR TAX YEARS BEFORE 2009. |
| IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier | 0 | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference | 0 | PART X, LINE 2: |
| IRS990ScheduleD/Land/BookValue | 0 | 75075 |
| IRS990ScheduleD/Land/OtherCostOrOtherBasis | 0 | 75075 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 214077 |
| IRS990ScheduleJ/AnyNonFixedPayments | 0 | 0 |
| IRS990ScheduleJ/CompBasedNetEarningsFilingOrg | 0 | 0 |
| IRS990ScheduleJ/CompBasedNetEarningsRelateOrgs | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFilingOrg | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrangement | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 0 | 92991 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 0 | 8369 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | 0 | DURING 2013, WASHINGTON INTERSCHOLASTIC ACTIVITIES ASSOCIATION (WIAA), AN UNRELATED ORGANIZATION, PROVIDED PAYROLL AND ADMINISTRATIVE SERVICES TO WASHINGTON OFFICIALS ASSOCIATION (WOA)WHICH WERE REIMBURSED ON A REGULAR BASIS. UNDER THE AGREEMENT, WIAA LOANED TODD STORDAHL TO WOA AND PAID FOR HIS SALARY TO SERVE AS COMMISSIONER AND OFFICER OF WOA. THE SAME ARRANGEMENT APPLIES TO CONTRACT SALARIES OF OTHER INDIVIDUALS (SEE PART IX, LINE 24A). |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Identifier | 0 | SUPPLEMENTAL INFORMATION |
| IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference | 0 | PART III |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 0 | TODD STORDAHL |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 0 | 14085 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/Title | 0 | COMMISSIONER |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 0 | 115445 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/InitialContractException | 0 | 0 |
| IRS990/ScheduleJRequired | 0 | 1 |
Document Assets
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Filings
Displayed year
2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $427,493
- Liabilities
- $124,150
- Net assets
- $303,343
- Revenue
- -
- Expenses
- $502,150
- Net income
- -