Southern California Developmental Soccer League

Nonprofit profile at a glance

EIN
275451615
IRS 990 coverage
2012–2023
Forms available
Form 990 2023
Location
Torrance, CA, USA
Phone
3107914400
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$5,639,319
Expenses
$4,056,497
Assets
$2,981,879
Liabilities
$1,150

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ALBERTO BRU (PRESIDENT)

Highest reported compensation

  • MICHELLE CHESTERS (DIRECTOR): $160,000 total reported compensation
  • ROBERT TURNER (DIRECTOR): $150,000 total reported compensation
  • ALBERTO BRU (PRESIDENT): $10,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide both a developmental environment and competitive soccer gaming league for youth in southern California.

What it reported doing in 2023

Equipment rental & maintenance - portable restrooms and golf cart for weekend showcase events; medals & awards to league age group champions; web site to provide up-to-date information for all teams participating in the fall and spring leagues; advertising, etc.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 64
  • Accountability: 79
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.5%; rating input score 48
  • Program expense ratio: 67.6%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 28.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 24.3% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 21.3% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 48.5% of revenue deployed · 67.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $160K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2012 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.