USA Softball of Southern California

Analysis

USA Softball of Southern California is a registered charity in United States, based in Oceanside, CA. It received its IRS tax-exemption ruling in February 2001, 25 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, USA Softball of Southern California reported income of $2.4m and spending of $2.2m, spending 91% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $9,725 to $2.4m (+24450%), an average of +296% a year. The sharpest change came in the year to December 2020, when income rose by 8826%. Over the whole period it spent 125% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, USA Softball of Southern California sits at the 97th percentile: it is larger than about 97% of them. Against every charity in United States with reported income it ranks in the 87th percentile, and in the 88th percentile within CA. Charities of a similar size with the same main cause include Ultimate Sports Association ($2.4m), Puget Sound Amateur Icesports Association ($2.4m) and Bridger Ski Foundation ($2.4m).

On its Form 990 for the period ending December 2023, revenue came from program service revenue 100% of the total. Compensation of current officers, directors and key employees was $73k (3.4% of expenses). At year end it held assets of $1.7m against liabilities of $0, net assets of $1.7m.