1904 Baseball Club

Nonprofit profile at a glance

EIN
920731572
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
San Diego, CA, USA
Phone
6196185400
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$261,386
Expenses
$251,548
Assets
$28,974
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • John Houston (Chief Executive Officer)
  • Allan Pena (Vice President)

Highest reported compensation

  • John Houston (Chief Executive Officer): $22,868 total reported compensation
  • Allan Pena (Vice President): $19,424 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A non-profit organization formed to carry out educational purpose

What it reported doing in 2025

Coaching - the club had around 13 coaches helping kids with their personal and professional development for 2024. The coaches helped more than 120 players achieve their goals. These coaches were instrumental in mentoring the players to identify their strenghts and weaknesses. The coaches also made sure that the players develop strategies to deal with challenges including offering feedback, establishing clear objectives, and creating an environment that is helpful for learning and development, essential to their growth. The coaches constantly communicate with the players, actively listening and motivating the players at all times.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and revenue has grown recently. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 53
  • Accountability: 58
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.2%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 35.2% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 64.6% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 96.2% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 0 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $252K in reported program spending
  • Leadership: top reported pay $23K · 2 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.