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    <ReturnTs>2024-11-15T06:13:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>911538622</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INLAND EMPIRE SOCCER REFEREES ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% David Hamlin</InCareOfNm>
      <BusinessNameControlTxt>INLA</BusinessNameControlTxt>
      <ForeignPhoneNum>5092791196</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 4173</AddressLine1Txt>
        <CityNm>SPOKANE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>992200173</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Andrew Slater</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.spokaneref.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>28337</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>28101</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>236</InvestmentIncomeAmt>
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      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>28337</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>788</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>26117</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>236</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2552</OtherExpensesTotalAmt>
      <TotalExpensesAmt>29693</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1356</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>71084</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>69728</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>77390</BOYAmt>
        <EOYAmt>68901</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>1248</BOYAmt>
        <EOYAmt>1875</EOYAmt>
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        <BOYAmt>78638</BOYAmt>
        <EOYAmt>70776</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7554</BOYAmt>
        <EOYAmt>1048</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>71084</BOYAmt>
        <EOYAmt>69728</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide soccer referees to high schools and amateur clubs. Provide training for new and continuing soccer referees.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Inland Empire Soccer Referee Association IESRA coordinates the scheduling of soccer referees requested by schools and amateur soccer clubs in Eastern Washington. IESRA collects the referee fees from the schools and clubs and distributes these fees to the referees. IESRA works to improve develop and educate soccer referees throughout the Inland Northwest.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>28101</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>28101</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">James Richardson</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>19801</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Garth Trimble</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Andrew Slater</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Carl Rice</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">David Hamlin</PersonNm>
        <TitleTxt>Instruction Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Deborah Brock</PersonNm>
        <TitleTxt>Head of Mentoring</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jeff Ripley</PersonNm>
        <TitleTxt>Assignor Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>Carl Rice</PersonNm>
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          <AddressLine1Txt>PO BOX 4173</AddressLine1Txt>
          <CityNm>SPOKANE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>992200173</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Business Licenses and Taxes, $50| Insurance, $1579| Bank Fees, $245| WA Labor &amp; Industries Tax, $247| Office Expense, $431|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Accounts receivable, $1248, $1875|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Accounts Payable, $7554, $1048|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV, General</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Association board members and officers do not receive compensation for meetings or board activities. The compensation listed is reported on each members Form 1099-NEC. The income is for referee match fees earned and in the case of the Treasurer and two members who have the responsibility for assigning referees offering assignments to matches their direct assigning fee. Assigning fees directly relate to the gross match fees paid by the schools and clubs. Th e Treasurer gets a set percentage of the assigning fee.</ExplanationTxt>
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