Washington State Legends of Soccer

Nonprofit profile at a glance

EIN
814213215
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Seattle, WA, USA
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$69,458
Expenses
$34,459
Assets
$153,509
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Frank Gallo (President)
  • Gina Segadelli (Vice President)
  • Frank R MacDonald (Executive Director)

People named in this filing

  • Frank Gallo (President)
  • Gina Segadelli (Vice President)
  • Bob Wickwire (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The exempt purpose of the organization is to preserve and celebrate Washington State soccer history, inspire others to give back to the game and provide support and soccer related opportunities for underserved youth.

What it reported doing in 2025

6 scholarships totaling $7,500 was awarded to individuals to attend college. The funds were sent directly to the colleges and provided funds toward tuition, books and fees for the individuals. Additionally $300 was contributed to ONE Roof Foundation.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 62
  • Accountability: 18
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.2%; rating input score 11
  • Program expense ratio: 22.6%; rating input score 23
  • Fundraising efficiency: $5.52 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 23rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 4.45; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -23.4% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 43.1% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 11.2% of revenue deployed · 22.6% of spending went to programs
  • Governance: 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 11/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.