USA Softball of Southern California

Nonprofit profile at a glance

EIN
330492604
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Oceanside, CA, USA
Phone
7609451911
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$2,045,397
Expenses
$2,263,039
Assets
$1,181,413
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Michael Schuck (President)
  • Kristi Allen (Vice President)

Highest reported compensation

  • Christina Drumm (Treasurer): $44,000 total reported compensation
  • Kristi Allen (Vice President): $26,202 total reported compensation
  • Mark Korris (Secretary): $12,962 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We organize regulate and administer leagues and tournaments.

What it reported doing in 2025

Grants - Also see Schedule I

Operating model

Revenue model
Other-operating. 100% 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

MIXED - Program spending has grown recently. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 53
  • Accountability: 9
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.4%; rating input score 68
  • Program expense ratio: 61.8%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 8th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • 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: -10.6%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 13.4% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 68.4% of revenue deployed · 61.8% of spending went to programs
  • Governance: 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $44K · 4 people listed
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.