Merced Area Sports Official

Nonprofit profile at a glance

EIN
770457318
IRS 990-EZ coverage
2017–2025
Forms available
Form 990-EZ 2025
Location
Merced, CA, USA
Phone
2097778208
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$178,203
Expenses
$176,968
Assets
$12,460
Liabilities
$2,593

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARK N THOMPSON (PRESIDENT TREASURER)
  • CLINT WILLIAMS (VICE PRESIDENT)

People named in this filing

  • MARK N THOMPSON (PRESIDENT TREASURER)
  • ALEJANDRO CASTILLO (SECRETARY)
  • CLINT WILLIAMS (VICE 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide sports officiating

What it reported doing in 2025

Provided sports officials for 2627 games for elementary, jr high, high school, and civic (youth and adult) recreation and sports programs.

Operating model

Revenue model
Earned-program. 98% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 93.6%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 93% of revenue deployed · 93.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $166K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.