Nonprofit · EIN 83-1939934
SC REFEREE COMMITTEE
Tax-exempt · IRMO, SC 29063
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990-EZ | $19,498 | $32,466 | -$12,968 | $236,569 | $7,116 | $229,453 |
| June 30, 2025 | 990-EZ | $124,875 | $140,854 | -$15,979 | $254,997 | $12,576 | $242,421 |
| June 30, 2024 | 990-EZ | $127,696 | $99,753 | $27,943 | $261,013 | $2,613 | $258,400 |
Financial details: 990-EZ for the year ended July 31, 2025
Revenue
- Membership dues
- $18,914
- Investment income
- $584
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,000
- Other expenses
- $30,466
Balance sheet and other
- Total assets, start of year
- $254,997
- Total assets, end of year
- $236,569
- Total liabilities, end of year
- $7,116
- Net assets, end of year
- $229,453
- Cash, savings and investments
- $236,569
- Gross receipts
- $19,498
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL COPELAND | CHAIRPERSON | 6 | $0 |
| JOE BALAZS | STATE REFEREE ADMINISTRATOR | 4 | $0 |
| RICK ROGERS | STATE DIRECTOR OF INSTRUCTION | 8 | $0 |
| DANNY THORNBERRY | STATE DIRECTOR OF ASSESSMENTS | 6 | $0 |
| CHRIS WOOD | STATE YOUTH REFEREE ADMINISTRATOR | 5 | $0 |
| KRIS KENNEY | STATE ASSIGNOR COORDINATOR | 2 | $0 |
| LINUS COSTAPOS | PRESIDENT SCASA | 2 | $0 |
| KEVIN KOLLEGGER | PRESIDENT SCYSA | 2 | $0 |
| GARY SMITH | TREASUER | 6 | $0 |
990-EZ for the year ended June 30, 2025: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK ROGERS | STATE DIRECTOR OF INSTRUCTION | 8 | $22,000 |
| MICHAEL COPELAND | CHAIRPERSON | 6 | $0 |
| JOE BALAZS | STATE REFEREE ADMINISTRATOR | 4 | $0 |
| DANNY THORNBERRY | STATE DIRECTOR OF ASSESSMENTS | 6 | $0 |
| CHRIS WOOD | STATE YOUTH REFEREE ADMINISTRATOR | 5 | $0 |
| KEVIN KOLLEGGER | PRESIDENT SCYSA | 2 | $0 |
| LINUS COSTAPOS | PRESIDENT SCASA | 2 | $0 |
| GARY SMITH | TREASURER | 6 | $0 |
| KRIS KENNEY | STATE ASSIGNOR COORDINATOR | 2 | $0 |
990-EZ for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BURNS DAVISON | CHAIRPERSON | 5 | $0 |
| KENNETH W AYERS | STATE REFEREE ADMINISTRATOR | 2 | $0 |
| RICK ROGERS | STATE DIRECTOR OF INSTRUCTION | 5 | $0 |
| DANNY THORNBERRY | STATE DIRECTOR OF ASSESSMENTS | 5 | $0 |
| CHRIS WOOD | STATE YOUTH REFEREE ADMINISTRATOR | 5 | $0 |
| HANS PAULING | PRESIDENT SCYSA | 2 | $0 |
| LINUS COSTAPOS | PRESIDENT SCASA | 2 | $0 |
| GARY SMITH | TREASURER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 7436 BROAD RIVER RD STE 211, IRMO, SC 29063-7601
- In care of
- % GARY SMITH
- Signed the 990-EZ
- GARY SMITH, TREASUER
- Phone
- (843) 424-1668
- Website
- SCREFEREES.COM
- Return prepared by
- JEFFREY D HINMAN CPA
Mission
TO RECRUIT, EDUCATE AND TRAIN REFEREES
Program accomplishments
- TO RECRUIT, EDUCATE AND TRAIN REFEREES AT BOTH THE YOUTH AND ADULT LEVELS
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990-EZ on file |
| 2023 | July 31, 2024 | December 16, 2024 | Check at the IRS |
IRS record
- EIN
- 83-1939934
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- July
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N64)
- Assets (IRS master file)
- $236,569
- Income (IRS master file)
- $19,498
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | July 2025 | $19,498 | $32,466 | $236,569 | XML |
| 990-EZ | June 2025 | $124,875 | $140,854 | $254,997 | XML |
| 990-EZ | June 2024 | $127,696 | $99,753 | $261,013 | XML |
| 990-EZ | June 2023 | – | – | – | IRS |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 83-1939934).
Questions about SC REFEREE COMMITTEE
- What is the EIN of SC REFEREE COMMITTEE?
- The employer identification number (EIN) of SC REFEREE COMMITTEE is 83-1939934.
- Is SC REFEREE COMMITTEE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SC REFEREE COMMITTEE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SC REFEREE COMMITTEE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SC REFEREE COMMITTEE due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SC REFEREE COMMITTEE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended July 2025.
- Who are the officers and directors of SC REFEREE COMMITTEE?
- The 990-EZ for the year ended July 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SC REFEREE COMMITTEE have?
- On its 990-EZ for the year ended July 31, 2025 it reported revenue of $19,498, expenses of $32,466 and total assets of $236,569 at year end.
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- IRMO LITTLE LEAGUE EIN 57-1024717 · last filed 990 for 2025
- CAPITAL CITY YOUTH HOCKEY EIN 26-1912421 · last filed 990 for 2024
- DUTCH FORK DAZZLERS EIN 82-3058892 · last filed 990-EZ for 2026
- SODA CITY FC EIN 82-3793259 · last filed 990-EZ for 2024
- LAKE MURRAY TITANS BASEBALL INC EIN 20-0730591 · last filed 990-EZ for 2025
- CAROLINA SCORPION EIN 85-1454106 · last filed 990-N for 2022
- DFHS GOAL CLUB EIN 46-4962738 · last filed 990-N for 2024
All nonprofits in IRMO · South Carolina · Recreation and sports