Santa Cruz Breakers Academy Inc

Nonprofit profile at a glance

EIN
272050160
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Aptos, CA, USA
Phone
8317637688
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Soccer

Official website

Reported finances

Revenue
$1,484,330
Expenses
$1,595,854
Assets
$94,771
Liabilities
$1,064,444

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • NISA SAVELJIC (EXECUTIVE DIRECTOR)
  • LEPA ROSKOPP (PRESIDENT)
  • ROB ROSKOPP (VICE PRESIDENT)

Highest reported compensation

  • NISA SAVELJIC (EXECUTIVE DIRECTOR): $150,000 total reported compensation
  • SERGI TORTELL (DIRECTOR OF COACHES): $150,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide student-athletes with opportunities to enhance their athletic performance, academic achievement, and healthy life choices through participation in the us soccer development academy program and the uslpdl. Its ultimate goal is to promote student-athletes to the next level: college soccer, national teams, major league soccer and international competition.

What it reported doing in 2024

Breakers fc is based in northern California & participates in the mls next program & the x2 league. The mls next program is the highest level of soccer in the united states of america & canada. The x2 league is the highest level of soccer in northern California & it is a second tier level for only those clubs, like breakers fc, that participates in the mls next program.breakers fc is a founding member of both organizations, mls next & x2, and provides the highest level of soccer for u11-u19 boys. Nearly 200 players playing u11-u19 participate in this year's program. We have qualified professional coaches with ussf & uefa coaching licenses, as required by the mls next organization, governed by the mls.the mls next teams are required to travel to other states in the us and also to canada, in order to compete in the mls next program. Our players are scouted by ussf scouts, mls clubs' scouts, usl clubs' scouts, liga mx scouts, european scouts & us college & universities scouts. Most of our players progress on to play in colleges & universities, many with soccer scholarships. Some of our players also have progressed on to professional clubs, like the san jose earthquakes or monterey bay fc.

Operating model

Revenue model
Donor-supported. 76% 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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 55
  • Accountability: 74
  • Sustainability: 12
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 72.7%; rating input score 73
  • Fundraising efficiency: $10.76 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 11.23; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 72.7% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $150K · 4 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.