USA Softball of Iowa

Nonprofit profile at a glance

EIN
421034826
IRS 990-EZ coverage
2020–2025
Forms available
Form 990 2019, Form 990-EZ 2025
Location
Iowa City, IA, USA
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$72,544
Expenses
$45,495
Assets
$41,584

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Tom Topping (Executive Director)
  • Chris Thomas (President)
  • Ed Murphy (Vice-President)

People named in this filing

  • Tom Topping (Executive Director)
  • Chris Thomas (President)
  • Ed Murphy (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of USA Softball of Iowa is to: Promote amateur softball for all persons regardless of age sex race religion national origin or ancestry. Promote and conduct annual amateur softball championships. Educate and train in the proper skills of amateur softball play and rules of the game through promoting organizing and conducting clinics seminars and training courses.

What it reported doing in 2025

Register Softball teams players and coaches and provide membership benefits for adult and youth teams in publications and participation benefits rule books score books liability and medical insurance. Over 600 youth players and coaches and over 400 adult teams.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 82
  • Sustainability: 59
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.1%; rating input score 1
  • 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: 37.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 45; 45th 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: -3.8% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: -10.2% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 1.1% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.