Lc Spartan Wrestling Club
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE OBJECTIVE OF THE LUXEMBURG-CASCO WRESTLING CLUB WILL BE TO STIMULATE INTEREST AND SECURE A SAFE AND ORGANIZED APPROACH TO THE SPORT OF WRESTLING.
- Income
- $184,980
- Spending
- $131,549
- Spent on programs
- 100%
- Reserves
- 10.8 months of spending
- Largest source of income
- other income, 84%
- Employees
- 0
- Volunteers
- 8
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: 93 out of 100. Higher than 81% of charities in its peer group (recreation and sports, under $250k).
Reserves
28 of 35Spendable reserves would cover 10.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 29% of income.
Income trend
15 of 15Income rose 469% on the year before.
Spending floor
15 of 15100% 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
Fair: 62 out of 100. Higher than 57% of charities in its peer group (recreation and sports, under $250k).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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.
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 (2)
- $131,549 spent. 1) FUNDRAISING MORE THAN $50,000 THROUGH RAFFLE TICKET SALES TO PROVIDE MODERN AND APPROPRIATE TRAINING EQUIPMENT AND UPDATED FACILITIES, COVER TRANSPORTATION COSTS, AND TOURNAMENT FEES INCREASING YOUTH PARTICIPATION TO THE HIGHEST LEVELS EVER. A. EXPENSES $42,963 B. NET REVENUE $55,556 2) PROVIDE TRAVEL & LODGING FOR YOUTH TO PARTICIPATE IN MORE DISTANT EVENTS, THUS INCREASING OPPORTUNITY AND ENTHUSIASM FOR THE PROGRAM A. EXPENSES: $62,330.07 3) PROVIDE EXPENSE REIMBURSEMENT FOR VOLUNTEER COACHES EXPENSES TO ATTRACT AND RETAIN HIGH QUALITY COACHING, THUS FURTHER INCREASING DESIRE FOR YOUTH TO CHOOSE AND PARTICIPATE IN OUR PROGRAM. A. EXPENSES: $14,763.23
- FOSTERING NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION FROM THE ORGANIZATIONS BYLAWS, THE PURPOSE IS: THE OBJECTIVE OF THE LUXEMBURG-CASCO WRESTLING CLUB WILL BE TO STIMULATE INTEREST AND SECURE A SAFE AND ORGANIZED APPROACH TO THE SPORT OF WRESTLING.
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? Worth knowing.
Status was revoked on May 15, 2013 for not filing returns for three years, and reinstated on May 15, 2013.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 September 2014.
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.