﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-20T14:36:14-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>992711669</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JEFFREY D HINMAN CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>440 SHADOW CREEK COURT</AddressLine1Txt>
        <CityNm>MYRTLE BEACH</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29588</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831939934</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SC REFEREE COMMITTEE</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% GARY SMITH</InCareOfNm>
      <BusinessNameControlTxt>SCRE</BusinessNameControlTxt>
      <PhoneNum>8434241668</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7436 BROAD RIVER ROAD STE 211</AddressLine1Txt>
        <CityNm>IRMO</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29063</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GARY SMITH</PersonNm>
      <PersonTitleTxt>TREASUER</PersonTitleTxt>
      <PhoneNum>8434241668</PhoneNum>
      <SignatureDt>2026-02-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY D HINMAN CPA</PreparerPersonNm>
      <PTIN>P00173442</PTIN>
      <PhoneNum>8433331929</PhoneNum>
      <PreparationDt>2026-02-20</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" accountingPeriodChangeCd="CHANGE OF ACCOUNTING PERIOD" accountingPeriodChangeApprvCd="REVENUE PROCEDURE 85-58 RULES APPLY">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SCREFEREES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>19498</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>18914</MembershipDuesAmt>
      <InvestmentIncomeAmt>584</InvestmentIncomeAmt>
      <TotalRevenueAmt>19498</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2000</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>30466</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32466</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-12968</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>242421</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>229453</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>254997</BOYAmt>
        <EOYAmt>236569</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>254997</BOYAmt>
        <EOYAmt>236569</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>12576</BOYAmt>
        <EOYAmt>7116</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>242421</BOYAmt>
        <EOYAmt>229453</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO RECRUIT, EDUCATE AND TRAIN REFEREES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO RECRUIT, EDUCATE AND TRAIN REFEREES AT BOTH THE YOUTH AND ADULT LEVELS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL COPELAND</PersonNm>
        <TitleTxt>CHAIRPERSON</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE BALAZS</PersonNm>
        <TitleTxt>STATE REFEREE ADMINISTRATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK ROGERS</PersonNm>
        <TitleTxt>STATE DIRECTOR OF INSTRUCTION</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANNY THORNBERRY</PersonNm>
        <TitleTxt>STATE DIRECTOR OF ASSESSMENTS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS WOOD</PersonNm>
        <TitleTxt>STATE YOUTH REFEREE ADMINISTRATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRIS KENNEY</PersonNm>
        <TitleTxt>STATE ASSIGNOR COORDINATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINUS COSTAPOS</PersonNm>
        <TitleTxt>PRESIDENT SCASA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN KOLLEGGER</PersonNm>
        <TitleTxt>PRESIDENT SCYSA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY SMITH</PersonNm>
        <TitleTxt>TREASUER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GARY SMITH</PersonNm>
        <USAddress>
          <AddressLine1Txt>7436 BROAD RIVER ROAD 211</AddressLine1Txt>
          <CityNm>IRMO</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29063</ZIPCd>
        </USAddress>
        <PhoneNum>8434241668</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>98572</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>138626</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>127613</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124272</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18914</CurrentTaxYearAmt>
        <TotalAmt>507997</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>98572</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>138626</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>127613</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124272</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18914</CurrentTaxYearAmt>
        <TotalAmt>507997</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>507997</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>83</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>603</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>686</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>584</CurrentTaxYearAmt>
        <TotalAmt>1956</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>509953</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99620</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99650</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountSDA COST 521SYRA COST 13,119SDI COST 16,826</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCREDIT CARDS 8,666 5,810PAYABLE - OTHERS 3,100 351PAYABLE - AIKEN REGION 810 955</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Changes to governing documents Part V line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE TAX YEAR, THE SC REFEREE COMMITTEE AMENDED ITS GOVERNING DOCUMENTS TO CHANGE ITS FISCAL YEAR END FROM JUNE 30 TO JULY 31. THIS CHANGE WAS APPROVED BY THE ORGANIZATIONS GOVERNING BODY IN ACCORDANCE WITH ITS BYLAWS. THE PURPOSE OF THE AMENDMENT IS TO ALIGN THE ORGANIZATIONS FISCAL YEAR WITH OTHER SOUTH CAROLINA SOCCER ORGANIZATIONS, INCLUDING THE SOUTH CAROLINA YOUTH SOCCER ASSOCIATION (SCYSA), IN ORDER TO IMPROVE ADMINISTRATIVE CONSISTENCY, FINANCIAL REPORTING COORDINATION, AND PROGRAM PLANNING. NO</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>