Spearfish Softball Association
Nonprofit profile at a glance
- EIN
- 481274892
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- Spearfish, SD, USA
- Rating confidence
- Limited
Reported finances
- Revenue
- $48,740
- Expenses
- $52,376
- Assets
- $40,222
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Jared Lueders (President)
- Sarah Albertson (Vice President)
People named in this filing
- Jared Lueders (President)
- Sarah Albertson (Vice President)
- Chris Brown (At Large)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Recreation for community.
What it reported doing in 2025
Provide recreation for adults within the community. We offer 3 or 4 nights of softball to up to 48 teams for the months of May through September.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Sustainability: 33
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -7.5%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.77; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 5.8% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: -1.2% per year; rating input score 0; 34th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 5 of 5 current checks pass
- Schedules: 1 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- 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 — Sustainability: Operating margin scored 31/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.