Foco Roller Derby Non-Profit
Public records show a registered, tax-exempt organization in good standing.
What it says it does
This Organization is organized exclusively for the purposes of a qualified amateur sports organization under Section 501(c) 3 of the Internal Revenue Code, or the corresponding section of any future federal tax code. The specific objectives and purposes of this Organization shall be: (a) to promote the sport of roller derby by fostering local, state, national and international amateur sports competition; and (b) provide the skills training necessary for participation in local, state, national and interleague competition.
- Income
- $64,106
- Spending
- $63,203
- Reserves
- 6.9 months of spending
- Largest source of income
- other income, 49%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 86 out of 100. Higher than 68% of charities in its peer group (recreation and sports, under $250k).
Reserves
28 of 35Spendable reserves would cover 6.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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 (5)
- $27,742 spent. Athletic Training. Our mission statement is born from our ability to provide athletic training to our members. Practice facilities and training are provided as a service to our members in the sport of roller derby. Both on-skates and off-skates athletic training is provided. In 2025, 112 league members benefited from FoCo Roller Derby athletic training services. There are four practices per week on average; It is estimated that there are 160 opportunities for practice per year from January through December. All of our members benefit by gaining exposure to the sport and our roller derby community.
- $14,908 spent. Event Production. FoCo Roller Derby holds events open to the public called games. These games provide opportunity for our members to exhibit skills gained during member practice, allows our volunteers to gain valuable event production experience, and allows spectators to watch athletic roller derby competition. On average, 54 members participate in each event and 182 spectators purchase tickets for a game. In 2025, 910 spectators attended five (5) games from February through November. Holding these events is key to our mission statement and allows us to generate funds necessary to pay for venue rental used for practices.
- $8,088 spent. Travel for Tournaments. Tournaments provide an opportunity for our most competitive players to travel and compete with other teams in our Division. In 2025, 40 skaters, coaches, and volunteers benefited from paid travel expenses for two (2) tournaments.
- $6,222 spent. Strategic Planning Retreat. The annual strategic planning event is a weekend-long member gathering and focus group. Our members participate in goal-focused sessions that include organization-wide goal setting, defining committee objectives, assigning member roles and responsibilities, selecting non-profit partners, drafting teams, planning event schedules, and team building exercises. This planning meeting and its results drive the focus of our upcoming year and athletic season. 47 members attended in 2025.
- $1,043 spent. Other Program Services. Other program services include events and incentives to recognize members.
Source: Form 990EZ 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? Worth knowing.
Status was revoked on May 15, 2014 for not filing returns for three years, and reinstated on May 15, 2014.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, 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 April 2017.
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 November 4, 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.