Pacific Coast International Youth Baseball Association

Nonprofit profile at a glance

EIN
911712174
IRS 990-EZ coverage
2020–2025
Forms available
Form 990 2017, Form 990-EZ 2025
Location
Moses Lake, WA, USA
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$81,564
Expenses
$67,737
Assets
$16,306

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Jen Perez (President)
  • Leo Cortez (Vice President)

People named in this filing

  • Jen Perez (President)
  • Leo Cortez (Vice President)
  • Maggie Hall (Volunteer Director)

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

Youth Baseball

What it reported doing in 2025

We provide the children of the Moses Lake area an opportunity to learn sportsmanship and love for the game of baseball through participation in an organized baseball program.

Operating model

Revenue model
Earned-program. 66% 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. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 17%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 20.6% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -6.2% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $68K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 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.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.