WASHINGTON OFFICIALS ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

TODD STORDAHL

Phone

4256878585

Tax Period

2023-08-01 to 2024-07-31

WASHINGTON OFFICIALS ASSOCIATION, founded in 1999, is a community nonprofit in the Recreation & Sports sector that reported $1.1M in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $942K left a modest 12% surplus.

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.

Program Service Accomplishments

Program 1

Expenses: $447,492 Revenue: $778,627

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...

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.

Program 2

Expenses: $277,782 Revenue: $277,782

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...

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $5,000

Program Service Revenue $1,018,671

Investment Income $4,763

Other Revenue $47,789

TOTAL REVENUE $1,076,223

Expense Breakdown

Grants Paid $0

Salaries & Benefits $288,239

Fundraising Expenses $0

Program Expenses $725,274

Other Expenses $653,673

TOTAL EXPENSES $941,912

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,076,223	$929,832	+0.2%
Expenses	$941,912	$798,813	+0.2%
Net Income	$134,311	$131,019	+0.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$153,275

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEAN CORCORAN	PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVE SIMONSON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN LINDSEY	DIRECTOR	1.00	Director	$0	$0	$0
TERRY BECKSTEAD	DIRECTOR	1.00	Director	$0	$0	$0
KARL JOHANSON	DIRECTOR	1.00	Director	$0	$0	$0
SALIMA KANJI	DIRECTOR	1.00	Director	$0	$0	$0
TYLER TRIMBLE	DIRECTOR	1.00	Director	$0	$0	$0
DAVE VAN LAAR	DIRECTOR	1.00	Director	$0	$0	$0
HEIDE WEHR	DIRECTOR	1.00	Director	$0	$0	$0
DEAN RATLIFF	DIRECTOR	1.00	Director	$0	$0	$0
DANI YORKSTON	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN ARMES	DIRECTOR	1.00	Director	$0	$0	$0
JEFF MATTSON	DIRECTOR	1.00	Director	$0	$0	$0
DAVE PAUL	DIRECTOR	1.00	Director	$0	$0	$0
BRYAN KEATLEY	DIRECTOR	1.00	Director	$0	$0	$0
TODD STORDAHL	COMMISSIONER	40.00	Officer	$124,008	$29,267	$153,275

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,076,223	$941,912	$1,216,379	$134,311
2023	$929,832	$798,813	$1,546,591	$131,019
2022	$706,339	$685,034	$887,409	$21,305
2021	$537,597	$550,958	$380,114	$-13,361
2020	$711,244	$698,609	$449,244	$12,635
2019	$756,026	$670,929	$507,742	$85,097
2018	$535,995	$670,242	$498,598	$-134,247