I started and ran a softball group for about 5 years...
You have to make sure you have all the legalities covered.
1) What type of business entity is it really, a true unincorporated association, a sole proprietorship, an LLC, or a corportation. It make a difference on how taxes get filed..
2)No matter what you will need an EIN from the IRS. Required to file and open bank accounts...
3) You will want to make sure all officials are contractors. Get the appropriate forms from them to get SSN's (W-9's I belive) HAve them sign a contract so they understand you will not cover them as employee.
4) Check out your state's workers comp laws some states require each contractor to either have a waiver certificate or carry it..
5) Check out you unemployment laws, if you establish something like a corp you may end up filing UI every quarter (at least on your earnings).
6) Depending on the type of entity you may need liability insurance and ensure each official has liability insurance. There are simple ways to do that including charging enough to insure the teams and then you may be able to tack on as an additional insured... If they are all NFHS officials you may be ok, contact their insurance administrators... You can alo insure your organization thru NASO and it it reasonable.. Because my softball group was independent I used Sportsples Operators and Developers (
http://www.sportsplexoperators.com/insurancemain.asp)