Scripps Ranch Softball Association

Nonprofit profile at a glance

EIN
330873454
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
6192311977
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$181,202
Expenses
$178,533
Assets
$135,655
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • PRESTON SCHUMACHER (PRESIDENT)

People named in this filing

  • MIKE HIGHT (FIELDS & EQUIPMENT)
  • MAGGIE SCHOON (FUNDRAISING/SPONSORSHIP)
  • SARAH MEYER (TOURNAMENT DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

It is our goal to teach the girl athletes the game of softball, regardless of ability or skill level, in a fun, healthy, and safe environment. We will emphasize the importance of respect for teammates, opponents, coaches, and umpires. We not only strive to teach individual and game skills, but life skills and life lessons that they will take with them when their season with us has ended.during the season our goal is for each athlete to:- feel positive about her experience and season of softball play and want to return to play again next year- improve her skills and overall knowledge of the sport of softball- learn to take victory modestly and defeat graciously- practice the skill of being a good teammate (we win as a team and lose as a team, the goal is to function as a team)- to support one another, be courteous and respectful to teammates, coaches, umpires, parents and opponents

What it reported doing in 2024

Community girls softball league with 400+ girls participating ranging in age from 6 - 15.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97%; rating input score 97
  • Program expense ratio: 98.5%; rating input score 98
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 1.5%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 97% of revenue deployed · 98.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $176K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 11 filing years from 2014 to 2024
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.