USA Softball INC FY2020 filing

Tax-deductible

Oklahoma City, OK501(c)(3)Since 1972Recreation & SportsEIN 23-7132249Revenue $6.8M in FY2020

On file with the IRSteamusa.org/usa-softball2801 Ne 50th St, 73111-7203 · Oklahoma City, OKTax-exempt since Feb 1972Publicly supported — 509(a)(2)

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USA Softball is the national governing body of Softball in the united states.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$342K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $2.1M a year · 14% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$342K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.8M
Spent
$8.1M
To programs
87%
Net assets
$7.1M
By yearFY2020–FY2024
Revenue
$6.8M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$6.8M
FY2021$12.1M
FY2022$11.5M
FY2023$12.5M
FY2024$28.2M
Expenses
$8.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$8.1M
FY2021$10.6M
FY2022$11.3M
FY2023$12.1M
FY2024$18.8M
Net assets
$7.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$7.1M
FY2021$8.3M
FY2022$6.7M
FY2023$7.2M
FY2024$16.6M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1972.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $7.0M Management & general 13% · $1.1M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

23 people listed on the 990; $342K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$143,364Pt VII · Sec A
Chief Operating Officer
$114,054Pt VII · Sec A
Chief Financial Officer
$84,207Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director - as of 1/20
$0Pt VII · Sec A

Craig Cress’s $174K as Executive Director is at the 9th percentile of top reported officer pay among 290 $10–100M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Craig Cress$173,906$162,778$139,508$143,364
Cheryl Bond$140,519$83,010$73,438—
Christopher Sebren$118,848———
John Miller———$114,054
Mark Loehrs———$84,207

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Governs and promotes softball nationwide.

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Provided by the organization

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3 programs · $7.0M · in their own filed words · FY2020
01

Membership

Membership includes registrations, governance, clinics, schools, national tournaments and ace coaches CERTIFICATION.- registration revenues are used to pay for the expenses of usas's national championship tournaments, expenses of its national council meeting, as well as sponsor softball clinics and SCHOOLS.- the usas national council is…

$3.6Mprogram expense
02

Hall of Fame Stadium

Hosts some of the best local, national, and international softball events in the world. Annually, the complex plays host to a wide variety of softball events, including the ncaa women's college world series, state high school championships and many usas national events.

$2.0Mprogram expense
03

National Teams

As the national governing body of softball, the usas is responsible for maintaining, selecting and training 4 usa national softball teams for international competitions. These are the usa men's and JR. Men's fast pitch teams and the usa women's and JR. Women's fast pitch teams.

$1.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$12K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$6.8M
Ln 12
Fees for servicesLn 2g$5.4M
Other incomeLn 4–11$979K
Gifts and grantsLn 1h$460K
Money outPt IX
$8.1M
Ln 25
Programscol B$7.0M
Managementcol C$1.1M
Owns and owesPt X
$7.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$8.3M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
23
listed · VII A
PaidVII A3
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$460K
Fees for servicesLn 2g$5.4M
Investment incomeLn 3$257K
Other incomeLn 4–11$979K
Gains on assetsLn 7−$550K
Total revenueLn 12$6.8M
Assets in detailPt X, end of year
CashLn 1$2.1M
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$3.1M
InvestmentsLn 11–13$259K
Land, buildings, equipmentLn 10c$3.3M
Other assetsLn 15$246K
Total assetsLn 16$8.3M
LiabilitiesLn 26$1.1M
Net assetsLn 32$7.1M
OperationsPt I, VI
EmployeesI 5126
VolunteersI 6300
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$3.4M$3.1M
InvestmentsLn 11–13$450K$259K
Land, buildings, equipmentLn 10c$3.6M$3.3M
Total assetsLn 16$9.0M$8.3M
LiabilitiesLn 26$695K$1.1M
Net assetsLn 32$8.3M$7.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$263K$65K$198K
Pay of disqualified personsLn 6$170K$170K
Other salaries and wagesLn 7$1.1M$849K$215K
Pension plan contributionsLn 8$82K$65K$16K
Other employee benefitsLn 9$202K$150K$51K
Payroll taxesLn 10$144K$105K$39K
Legal feesLn 11b$89K$89K
Accounting feesLn 11c$84K$84K
Other fees for servicesLn 11g$145K$128K$17K
Advertising and promotionLn 12$254K$254K
Office expensesLn 13$199K$26K$173K
OccupancyLn 16$148K$96K$52K
TravelLn 17$98K$98K
Conferences, conventions and meetingsLn 19$28K$26K$2K
Depreciation, depletion and amortizationLn 22$328K$294K$34K
InsuranceLn 23$1.9M$1.8M$83K
Other expenses (24a–d)Ln 24$2.9M$2.9M$33K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$8.1M$7.0M$1.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $28.2M$18.8M$9.4M$16.6M 990 PDF
FY2023 $12.5M$12.1M$424K$7.2M 990 PDF
FY2022 $11.5M$11.3M$216K$6.7M 990 PDF
FY2021 $12.1M$10.6M$1.5M$8.3M 990 PDF
FY2020 Viewing $6.8M$8.1M−$1.3M$7.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $6,835,604 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $324,718$460,089
I-9 Program service revenuePrior year $9,449,506$5,396,684
I-10 Investment incomePrior year $259,853−$292,791
I-11 Other revenuePrior year $1,691,567$1,271,622
I-12 Total revenuePrior year $11,725,644$6,835,604
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,847,190$1,922,966
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,787,101$6,185,644
I-18 Total expensesPrior year $11,634,291$8,108,610
I-19 Revenue less expensesPrior year $91,353−$1,273,006
Part VI · Governance 20 of 20 board members independent, 1 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,835,604 across 9 lines filed
Lines not itemized here account for $118,307 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$460,089
VIII-1h Total contributions, gifts and grants$460,089
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,396,684$5,396,684
VIII-3 Investment incomeExcluded from tax $257,049$257,049
VIII-5 RoyaltiesUnrelated business $163,233 · Excluded from tax $740,049$903,282
VIII-6 Net rental income or lossUnrelated business $70,000$70,000
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$549,840−$549,840
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $180,033$180,033
VIII-12 Total revenueRelated to mission $5,398,819 · Unrelated business $349,405 · Excluded from tax $627,291$6,835,604
Part IX · Statement of functional expenses $8,108,610 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $64,738 · Management $198,182$262,920
IX-6 Pay of disqualified personsPrograms $169,535$169,535
IX-7 Other salaries and wagesPrograms $849,037 · Management $214,508$1,063,545
IX-8 Pension plan contributionsPrograms $65,241 · Management $16,421$81,662
IX-9 Other employee benefitsPrograms $150,385 · Management $51,318$201,703
IX-10 Payroll taxesPrograms $104,829 · Management $38,772$143,601
IX-11b Legal feesManagement $88,750$88,750
IX-11c Accounting feesManagement $83,533$83,533
IX-11g Other fees for servicesPrograms $128,000 · Management $17,303$145,303
IX-12 Advertising and promotionPrograms $254,238$254,238
IX-13 Office expensesPrograms $25,563 · Management $173,076$198,639
IX-16 OccupancyPrograms $96,484 · Management $51,998$148,482
IX-17 TravelPrograms $97,890$97,890
IX-19 Conferences, conventions and meetingsPrograms $26,037 · Management $1,977$28,014
IX-22 Depreciation, depletion and amortizationPrograms $293,968 · Management $34,126$328,094
IX-23 InsurancePrograms $1,819,963 · Management $82,905$1,902,868
IX-24 Other expenses (24a–d)Programs $2,871,164 · Management $32,927$2,904,091
IX-24e All other expensesManagement $5,742$5,742
IX-25 Total functional expensesPrograms $7,017,072 · Management $1,091,538 · Fundraising $0$8,108,610
Part X · Balance sheet $8,261,599 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $2,358,862$2,065,153
X-2 Savings and temporary cash investmentsStart of year $1,009,853$1,016,902
X-4 Accounts receivableStart of year $813,741$486,935
X-8 Inventories for sale or useStart of year $337,734$434,845
X-9 Prepaid expenses and deferred chargesStart of year $166,484$404,130
X-10c Land, buildings and equipment, netStart of year $3,613,329$3,348,668
X-12 Other securitiesStart of year $450,477$259,466
X-15 Other assetsStart of year $245,500$245,500
X-16 Total assetsStart of year $8,995,980$8,261,599
X-17 Accounts payable and accrued expensesStart of year $335,407$499,059
X-19 Deferred revenueStart of year $359,559$650,751
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $694,966$1,149,810
X-27 Net assets without donor restrictionsStart of year $8,282,050$7,092,825
X-28 Net assets with donor restrictionsStart of year $18,964$18,964
X-32 Total net assets or fund balancesStart of year $8,301,014$7,111,789
X-33 Total liabilities and net assetsStart of year $8,995,980$8,261,599
Part XI · Reconciliation of net assets $7,111,789 net assets at year end
XI-1 Total revenue$6,835,604
XI-2 Total expenses$8,108,610
XI-3 Revenue less expenses−$1,273,006
XI-4 Net assets at start of year$8,301,014
XI-5 Net unrealized gains (losses) on investments$2,924
XI-8 Prior period adjustments−$351,636
XI-9 Other changes in net assets$432,493
XI-10 Net assets at end of year$7,111,789

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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