Pop Warner Little Scholars Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The mission of Oceanway Sports & Pop Warner Little Scholars is to enable young people to benefit from participation in team sports and activities in a safe and structured (continued on Schedule O, statement 2)
- Income
- $311,364
- Spending
- $286,837
- Spent on programs
- 99%
- Reserves
- 7.1 months of spending
- Largest source of income
- fees for its services, 75%
- Employees
- 0
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 92 out of 100. Higher than 76% of charities in its peer group (recreation and sports, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 7.1 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Spending floor
15 of 1599% of spending went to programs.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 73% of charities in its peer group (recreation and sports, $250k to $1m).
Independent board
25 of 2521 of 21 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $192,446 spent. To provide youth in the community an opportunity, in a supervised team sport, to learn the fundamentals of football, and cheerleading through organized, safety-oriented supervision, and free of any adult ambition, pressure or personal glory.
- $91,957 spent. To provide youth in the community an opportunity, in a supervised team sport, to learn the fundamentals of baseball, softball and t-ball through organized, safety-oriented supervision, and free of any adult ambition, pressure or personal glory.
- environment. Through this active participation, Pop Warner programs teach fundamental values, skills and knowledge that young people will use throughout their lives. OSA & Pop Warner seeks to provide fun athletic learning opportunities for children while emphasizing the importance of academic success. Specifically, Pop Warner seeks to familiarize players and spirit participants with the fundamentals of football, baseball, cheerleading and dance. Pop Warner strives to inspire youth, regardless of race, creed or national origin, to practice the ideals of sportsmanship, scholarship and physical fitness as reflected in the life of the late Glenn Scobie Pop Warner.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.