San Leandro Youth Soccer League

Nonprofit profile at a glance

EIN
923825933
IRS 990 coverage
2023–2023
Forms available
Form 990 2023
Location
San Leandro, CA, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$288,660
Expenses
$260,051
Assets
$29,288
Liabilities
$679

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Urberto Costa (CEO)

People named in this filing

  • Urberto Costa (CEO)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the SLYSL is to develop, promote, and administer the game of soccer among youth (boys and girls under the age of 19) without regard to race, creed, sex, ability or economic advantage, within the City of San Leandro.

What it reported doing in 2023

The purpose of the SLYSL is to develop, promote, and administer the game of soccer among youth (boys and girls under the age of 19) without regard to race, creed, sex, ability or economic advantage, within the City of San Leandro. The SLYSL shall be nonprofit and nonpartisan in its operation. No substantial part of the activities of the SLYSL shall consist of the publication or dissemination of materials with the purpose of attempting to influence legislation. The SLYSL shall not participate or intervene in any political campaign on behalf of any candidate for public office or against any measure being submitted to the people for a vote.The SLYSL has served over 245 youth within the age range of under 19 years of age. There are more than 25 teams with competetive games and professional level coaches.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 44
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 9.9%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

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

Details

  • Where the money goes: 87.9% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $260K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.