Shasta Roller Hockey League

Nonprofit profile at a glance

EIN
680329786
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Redding, CA, USA
Phone
7072452352
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$206,698
Expenses
$158,356
Assets
$78,835
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • TAWNY COWELL (PRESIDENT)
  • MELODY MUGRIDGE (VICE PRESIDENT)

People named in this filing

  • SEAN VICE
  • BEN SUNDAL
  • KATEE SCRITCHFIELD

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote the sport of roller hockey in Shasta County and the surrounding area through recreational and competitive play, fostering sportsmanship, teamwoork, community engagement and youth development

What it reported doing in 2025

The shasta roller hockey league has made significant strides in expanding access to the sport and bringing greater visibility to our community. We started hosting an annual tournament that attracts players from Washington, Oregon and southern californiato visit our city to play. To reach both new and continuing palyers, we launched a high school league. We also purchased and donated scoreboards to the cith that owns the rink, benfitingnot only roller hockeybut also other city recreation programs such as basketball and indoor soccer. In addition, we established a youth travel program that continues to grow, with new divisions being added each season. Thanks to secured sponsorships, we provide custom jerseys that the kids can keep every season. We also introduced ponytail pick-up sessions, providing a welcoming low pressure environment for beginning and seasoned women and girls to play.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 91% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 60
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 23.4%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

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

Details

  • Where the money goes: 76.6% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $158K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • 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: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.