Ccsl Incorporated

Nonprofit profile at a glance

EIN
860731781
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2009
Location
Phoenix, AZ, USA
Phone
6023171680
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$237,661
Expenses
$99,649
Assets
$255,526
Liabilities
$12,229

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

Leadership & pay

10 people listed

People named in this filing

  • ANTHONY BRANHAM (PRES FROM 8/9/25/ VICE PRES UNTIL 8/6/25)
  • DEVIN BENHAM (VICE PRES FROM 8/6/25)
  • BRIAN KELLY (SECRETARY FROM 5/17/25)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Our primary purpose is to serve the lgbtia community in and around phoenix, Arizona. Every year ccsl hosts two softball seasons with hundreds of players competing across five skill divisions. Our league members are actively engaged in their passion for softball and supporting and serving the community.

What it reported doing in 2025

Ccsl, incorporated successfully supported and managed the spring and fall softball league seasons, encompassing a total of 43 registered teams and 656 players. Additionally, ccsl, inc., expertly organized and executed the annual saguaro cup softball tournament, which hosted 54 registered teams and welcomed over 810 participants.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 95% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 84
  • Accountability: 76
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.5%; rating input score 38
  • Program expense ratio: 91.8%; rating input score 92
  • Fundraising efficiency: $51.66 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 58.1%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.5% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 38.5% of revenue deployed · 91.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $91K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.