Southern California Outrigger Racing Association

Nonprofit profile at a glance

EIN
113716854
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
San Diego, CA, USA
Phone
6196020755
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$296,129
Expenses
$346,206
Assets
$168,657
Liabilities
$0

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

Leadership & pay

33 people listed

Executive titles in this filing

  • KATHY SHEETS (President)
  • BUD HOHL (Vice President)
  • MALIA HOHL (Vice President)
  • CHEANCE ADAIR (Vice President)
  • KELLY SCHWARTZ (Vice President)

People named in this filing

  • PAM TSUJIOKA (Treasurer)
  • KATHY SHEETS (President)
  • BUD HOHL (Vice President)

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

Scora is dedicated to the perpetuation of outrigger canoe racing both regionally in southern California and worldwide, and to further the understanding of the rich pacific island culture and traditions that are rooted in the sport.

What it reported doing in 2024

SCORA Through the YearsThe Southern California Outrigger Racing Association (SCORA) is the governing body for the sport of outrigger canoe racing in Southern California, Arizona and Nevada. Most of its teams reside on Southern California beaches between San Diego and San Luis Obispo with several outlying teams in Catalina and surrounding states. SCORA sanctions outrigger competitions and provides competitive ocean training programs to foster the healthy, active lifestyle of its members.SCORA is a member of both the Pacific Outrigger Canoe Association (POCA) and the International Vaa Federation (IVF), the latter being the governing body for outrigger canoe racing worldwide. The IVF, Vaa meaning canoe in Tahitian, sanctions international races including biennial World Sprints. Members of the IVF reside in all points of the globe including Tahiti, Australia, New Zealand, Japan, Hawaii, California, New York, Guam and France. The World Sprints are held in select global venues for the specific purpose of gaining recognition as a competitive sport in the Olympics.In addition to racing in the IVF events, SCORA teams participate in those of other Associations throughout the United States and the world. In June 2004, 2005, and 2006 SCORA paddlers not only participated in, but took home 1st place medals in the renowned PowerAde Hamilton Cup in Hamilton Island, Australia. In September and October of 2004, 2005 and 2006, SCORA women and men paddlers competed in the world class Molokai Channel Crossing, a 41-mile race from the island of Molokai to Waikiki Beach on Oahu. SCORA teams have also successfully competed in the Liberty Cup in New York and the Gorge Games in Oregon, and the prestigious Hawaiki Nui performed, and respect of the traditions of the Polynesian culture at it relates to the canoe not stepping over a canoe and traditionally naming and blessing canoes with Hawaiian names.Southern California families are brought together by the sport as well. It is truly an all encompassing sport offering the ocean/surfing lifestyle with a team environment that is family focused. SCORA provides organized outrigger races for paddlers of all ages. The Keiki (children) races allow children from ages 12 to 19 to compete in short races. The open divisions are comprised of individuals from ages 20 to 35, and the masters and senior-masters divisions provide competitive fields for ages 35 to 65 or older. It is not uncommon to see a family of paddlers, with moms and dads paddling in the open and masters divisions and the kids participating in the keiki races. Its a great way to spend time with your family and also enjoy the thrill of racing an outrigger canoe on the open ocean.SCORA and each of its member clubs strive to share their wealth of cultural and athletic camaraderie with the community at large. SCORA continues to support the healthy, active and culturally rich lifestyle of outrigger canoe paddling and continues to pursue its goal of one day to further enrich the global community through a presence in the Olympic Games.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.9%; rating input score 94
  • Fundraising efficiency: $12.2 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.9%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 24; 24th 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: 8.4% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.9% of spending went to programs
  • Governance: 33 of 33 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $325K in reported program spending
  • Leadership: top reported pay $0 · 33 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 22 filed related-organization links
  • 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: 6 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.