Gals of Cabrillo College
Nonprofit profile at a glance
- EIN
- 770402077
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Capitola, CA, USA
- Phone
- 4153025150
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $241,487
- Expenses
- $158,929
- Assets
- $171,870
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Anthony Leimas (VP/PRESIDENT)
- Lindsey Nizawa (President)
People named in this filing
- Jeff DeClue (Secretary)
- Anthony Leimas (VP/PRESIDENT)
- Lindsey Nizawa (President)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gals of Cabrillo College provides a quality recreational program as well as a competitive travel program for those who strive to play at a more competitive level. We provide a safe and competitive environment for young players to learn and enjoy the game of fast-pitch softball.
What it reported doing in 2024
Cabrillo Crushers is the Summer and Fall travel team for the Cabrillo GALS Softball League. There was a total of 75 registrants for Summer and 48 registrants for Fall.
Operating model
- Revenue model
- Earned-program. 82% of the money available for current operations came from fees and other program 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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 70
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.4%; rating input score 72
- Program expense ratio: 96.5%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- 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; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 34.2%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 1.08; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: 14.6% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 72.4% of revenue deployed · 96.5% of spending went to programs
- Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $153K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 2 filed schedules
- 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.