USA Softball of North Dakota
Nonprofit profile at a glance
- EIN
- 363312397
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Jamestown, ND, USA
- Phone
- 7019524448
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $311,270
- Expenses
- $296,841
- Assets
- $333,704
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- JACK LUKES (PRESIDENT)
- TOMMY SHAW (VICE PRESIDENT)
Highest reported compensation
- RC COURTRIGHT (DIRECTOR OF OPERATIONS): $23,775 total reported compensation
- GARY SCHMIDT (SEC/TREASURER): $4,190 total reported compensation
- THOR NELSON (JO COMMISSIONER): $4,178 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The objectives of USA softball of North Dakota shall be: to promote and regulate amateur softball for all persons regardless of race, color, creed, religion, sex, national origin or ancestry; to establish uniform softball rules and regulations; to provide it with proper safeguards in accordance with the spirit of true sportsmanship; to encourage the union of all eligible teams, organizations, or groups into such separate associations with active membership and representation in usasnd as may from time to time be deemed best adapted to advance the cause of amateur softball; to establish and maintain by allied membership, alliances with associations devoted wholly or partialy to the promotion of the game of amateur softball; to promote and conduct annual amateur softball championships; to 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
Improve amateur softball through education, promotion, and support
Operating model
- Revenue model
- Other-operating. 76% of the money available for current operations came from other operating 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
SUPPORTED - 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 some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 82
- Accountability: 68
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.7%; rating input score 72
- Program expense ratio: 74.5%; rating input score 74
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th 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; 64th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 4.6%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 1.12; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 14.5%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 0.4% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 4.3% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 71.7% of revenue deployed · 74.5% of spending went to programs
- Governance: 13 of 13 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $221K in reported program spending
- Leadership: top reported pay $24K · 13 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 13 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 8 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.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 46/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Officer compensation ratio scored 23/100.