San Diego Waves Baseball Inc

Nonprofit profile at a glance

EIN
463694950
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Carlsbad, CA, USA
Phone
7608096806
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$55,821
Expenses
$54,066
Assets
$3,998
Liabilities
$26,898

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Michael Studer (President)
  • Doug Johnson (Vice President)

People named in this filing

  • Michael Studer (President)
  • Doug Johnson (Vice President)
  • Eric Morton (Secretary)

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

The purpose of this Corporation shall be to promote, govern and conduct non-professional baseball in San Diego, to encourage good sportsmanship and a closer relationship among the community, foster wholesome recreation, to promote ethnic diversity, provide opportunities for minorities as players, coaches, and volunteers, and to provide interest and entertainment for residents and visitors.

What it reported doing in 2025

From June through end of July these young aspiring ballplayers hone their baseball skills by playing in approximately 40 games, and they also have a chance to play in Alaska the NBC World Series in Wichita, Kansas. Many of our players receive scholarship offers to four year schools after playing at a community for two years. Other player will receive scholarship offers if they are unhappy with their current school and decide to transfer to a new one. Skill Development & Wood Bats: Playing with wood bats instead of aluminum prepares athletes for professional baseball, enhancing pitch recognition and technical skills. Increased Performance: Players often return to college with improved statistics, including higher batting averages and improved ERA. Scouting Exposure: High-level summer leagues are scouted heavily by Major League Baseball, creating opportunities for drafting or future signings. Professional Life Experience: Players experience a pro-style, day-to-day schedule (playing 6-7 days a week, long bus rides), preparing them for the minor leagues. Physical Conditioning: The 40-60 game summer season helps athletes develop stamina and work on strength training. Benefits for Communities Affordable Family Entertainment: These teams bring high-quality baseball to local communities at a low cost, filling the summer gap between sports seasons. Local Economic Boost: Teams attract fans, scouts, and players' families from outside the area, driving tourism and local business patronage. Civic Pride: A local team provides a sense of community identity and a fun environment for residents.

Operating model

Revenue model
Earned-program. 65% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: 3.1%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 6.73; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.