Southern California Acro Team Inc DBA SCATS Gymnastics
Nonprofit profile at a glance
- EIN
- 952320002
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Huntington Beach, CA, USA
- Phone
- 7148952909
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $989,566
- Expenses
- $1,846,243
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- David N Peters (Chief Executive)
Highest reported compensation
- David N Peters (Chief Executive): $26,920 total reported compensation
- Candice S Peters (CFO): $9,125 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gymnastics training, education and competition
What it reported doing in 2025
All efforts are directed to gymnastics training, education, and competition. This is available on a non-discriminatory and equal opportunity basis. SCATS has produced 14 United States Olympic Team Members and over 70 US National Team members. In 1984, SCATS made history with six women competing in the Olympic games and winning the first Olympic Silver Medal for the US. In 2012 and 2016, SCATS alumni Sam Mikulak competed on the Mens US Olympic Team. Mikulak also set records as 8x NCAA Champion and 5x National Champion. SCATS has trained a very large number of gymnasts who acquired full and partial college scholarships in the sport at a variety of reputable schools as a result of their training there. Please see the response to Part III, Line 3 in this Schedule O for additional information regarding the conversion. i. SCATS has an enrollment of over 1,300 student gymnasts at its gym in Huntington Beach.ii. SCATS employs approximately 100 coaches across a given year to provide high-level and recreational gymnastics training and education to each of its students.iii. SCATS is very "square footage" intensive and requires huge blocks of open space to provide adequate room for tumbling, vaulting, safe landing areas, and a sufficient number of gymnastics apparatus and training tools to meet the needs of the student population. The approximate square footage in Huntington Beach is 28,000 square feet.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 74% of its reported program spending out as grants.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 93
- Accountability: 62
- Sustainability: 7
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.5%; 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: 100%; rating input score 100; 78th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -86.6%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 2%; rating input score 55; 55th percentile among comparable filings
Growth
- Program expense growth: 1.7% per year; rating input score 100; 21st percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 15th percentile among comparable filings
- Asset growth: 0.3% per year; rating input score 100; 16th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.5% of spending went to programs
- Governance: 2 of 3 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.8M in reported program spending
- Leadership: top reported pay $27K · 5 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 6 filed schedules · includes grants
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 1/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Sustainability: Officer compensation ratio scored 55/100.