Form 990 for tax year 2022
Filed by WASHINGTON OFFICIALS ASSOCIATION.
Totals
- Total revenue
- $929,832
- Total expenses
- $798,813
- Contributions and grants received
- $28,303
- Grants paid
- $0
- Program service revenue
- $842,880
- Investment income
- $5,193
- Other revenue
- $53,456
- Total assets, end of year
- $1,546,591
- Total liabilities, end of year
- $1,170,295
- Net assets or fund balances, end of year
- $376,296
- Program services expenses (Part IX)
- $593,861
- Management and general expenses
- $204,952
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $593,861
Program services were 74.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$28,303
-
2a · Program service revenue: MEMBERSHIP DUES
total $664,935 · related or exempt $664,935
-
2b · Program service revenue: RTO PROGRAM
total $119,186 · related or exempt $119,186
-
2c · Program service revenue: CONFERENCE FEES
total $34,818 · related or exempt $34,818
-
2d · Program service revenue: ARBITER REBATES
total $22,403 · related or exempt $22,403
-
2e · Program service revenue: AFFILIATE MEMBERSHIP F
total $1,538 · related or exempt $1,538
-
3 · Investment income
total $5,193 · excluded $5,193
-
5 · Royalties
total $2,552 · related or exempt $2,552
-
6a · Gross rents
real property $15,209
-
6b · Less rental expenses
real property $8,566
-
6c · Rental income or loss
real property $6,643
-
6d · Net rental income or loss
total $6,643 · excluded $6,643
-
10a · Gross sales of inventory
$139,796
-
10b · Cost of goods sold
$95,535
-
10c · Net income from sales of inventory
total $44,261 · related or exempt $44,261
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $151,412 · program services $75,706 · management and general $75,706
-
7 · Other salaries and wages
total $65,744 · program services $42,734 · management and general $23,010
-
8 · Pension plan contributions
total $5,917 · program services $3,846 · management and general $2,071
-
9 · Other employee benefits
total $26,089 · program services $16,958 · management and general $9,131
-
10 · Payroll taxes
total $19,792 · program services $9,896 · management and general $9,896
-
11a · Fees: management
total $13,100 · management and general $13,100
-
11b · Fees: legal
total $500 · management and general $500
-
11c · Fees: accounting
total $8,650 · management and general $8,650
-
13 · Office expenses
total $4,787 · management and general $4,787
-
14 · Information technology
total $49,910 · management and general $49,910
-
17 · Travel
total $20,994 · program services $20,994
-
19 · Conferences, conventions and meetings
total $29,955 · program services $29,955
-
22 · Depreciation, depletion and amortization
total $8,191 · management and general $8,191
-
23 · Insurance
total $9,000 · program services $9,000
-
24a · Other expenses: TRAINING AND RECRUITING
total $178,667 · program services $178,667
-
24b · Other expenses: RTO PROGRAM
total $119,186 · program services $119,186
-
24c · Other expenses: PUBLICATIONS
total $56,000 · program services $56,000
-
24d · Other expenses: OFFICIALS STORE OPERATI
total $25,995 · program services $25,995
-
24e · All other expenses
total $4,924 · program services $4,924
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $141,605 · end of year $229,021
-
2 · Savings and temporary cash investments
beginning of year $537,725 · end of year $939,591
-
4 · Accounts receivable
beginning of year $27,173 · end of year $2,500
-
8 · Inventories for sale or use
beginning of year $10,938 · end of year $21,875
-
9 · Prepaid expenses and deferred charges
beginning of year $14,122 · end of year $9,063
-
10a · Land, buildings and equipment: cost or other basis
$279,462
-
10b · Land, buildings and equipment: accumulated depreciation
$131,807
-
10c · Land, buildings and equipment, net
beginning of year $155,846 · end of year $147,655
-
11 · Investments: publicly traded securities
end of year $196,886
-
17 · Accounts payable and accrued expenses
beginning of year $642,132 · end of year $1,170,295
-
27 · Net assets without donor restrictions
beginning of year $244,697 · end of year $375,503
-
28 · Net assets with donor restrictions
beginning of year $580 · end of year $793
Mission and programs · 2022
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 INTERSCHOLASTIC 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.
Activities or mission (Part I)
PROVIDE OFFICIALS FOR INTERSCHOLASTIC ACTIVITIES
-
THE ORGANIZATION PROVIDED APPROXIMATELY 5,000 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.
Expenses $415,194 · Revenue $711,026
-
WOA HAS ESTABLISHED A PROGRAM FOR THE RECRUITMENT, TRAINING, AND OBSERVING OF OFFICIALS (RTO PROGRAM). THE RTO PROGRAM IS CURRENTLY FUNDED THROUGH AN RTO ADMINISTRATIVE FEE INCLUDED IN ASSESSED GAME FEES.
Expenses $178,667 · Revenue $178,667
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
DEAN CORCORAN
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
STEVE SIMONSON
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
JOHN LINDSEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
TERRY BECKSTEAD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
KARL JOHANSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SALIMA KANJI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
TYLER TRIMBLE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
DAVE VAN LAAR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
HEIDE WEHR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
DEAN RATLIFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
DANI YORKSTON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
BRIAN ARMES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JEFF MATTSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
DAVE PAUL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
BRYAN KEATLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
TODD STORDAHL
COMMISSIONER
- Total calculated
- $156,130
- From this org
- $124,389
- From related orgs
- $0
- Other
- $31,741
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $124,389
- Bonus
- $0
- Other
- $0
- Deferred
- $10,270
- Nontaxable benefits
- $21,471
- Filer's total
- $156,130
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 26 April 2024
- IRS schema version
- 2022v5.0
- Source object
- 202401229349301100
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.