Samba Futsal Foundation
Nonprofit profile at a glance
- EIN
- 933121403
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2023
- Location
- San Diego, CA, USA
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $366,927
- Expenses
- $360,981
- Assets
- $16,021
- Liabilities
- $10,075
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Roberto Velloso Oliveira (President & CEO)
Highest reported compensation
- Roberto Velloso Oliveira (President & CEO): $88,926 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of Samba Futsal Club is to inspire a love for the game by providing a fun, inclusive, and high-quality futsal experience for players of all levels. Through a unique Brazilian methodology and a developmental approach, the club aims to nurture technical, tactical, physical, and personal growth, creating a strong foundation for future athletes while promoting joy, community, and cultural connection through the sport.
What it reported doing in 2024
This year, our nonprofit program proudly impacted the lives of over 400 children between the ages of 3 and 16 by introducing them to the sport of futsal. Through engaging and inclusive training, we not only taught fundamental skills but also instilled values of respect, teamwork, and discipline. By focusing our efforts in underserved communities, we helped promote healthy lifestyles and created safe spaces where kids could grow, play, and build confidence through sport.
Operating model
- Revenue model
- Membership-supported. 93% of the money available for current operations came from membership dues.
- 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 21
- Sustainability: 24
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.6%; rating input score 97
- Program expense ratio: 93.4%; rating input score 93
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.6%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0.63; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 24.6%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 96.6% of revenue deployed · 93.4% of spending went to programs
- Governance: 0 of 1 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $337K in reported program spending
- Leadership: top reported pay $89K · 1 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 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 — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 15/100.