San Diego Longhorns Baseball Club Inc
Nonprofit profile at a glance
- EIN
- 203537504
- IRS 990 coverage
- 2013–2020
- Forms available
- Form 990 2020
- Location
- San Diego, CA, USA
- Phone
- 7606138689
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $268,974
- Expenses
- $268,951
- Assets
- $48,042
- Liabilities
- $-3,587
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Dan Rowe (Vice President / Director)
- Andy Vermeer (Vice President / Director)
- Joe Henderson (President)
People named in this filing
- Dan Rowe (Vice President / Director)
- Andy Vermeer (Vice President / Director)
- Joe Henderson (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 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The objective of san diego longhorns baseball club is to expose both the parent and participant to the proper approach of learning the skills to enhance the growth and development of the participant in the activity of baseball. To goal is to allow young ballplayers to progress to high school ball.
What it reported doing in 2020
San diego longhorns operates youth baseball in san diego, California which consists of more than 10 team and 130 players.
Operating model
- Revenue model
- Earned-program. 100% 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 81
- Accountability: 70
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 7th 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 3.9% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 3.5% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $269K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 8 filing years from 2013 to 2020
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.