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Greater Los Angeles Softball Association

EIN 95-3643992 · West Hollywood, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood72 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE GREATER LOS ANGELES SOFTBALL ASSOCIATION ("GLASA") IS DEDICATED TO THE EDUCATION, PROMOTION AND PLAYER DEVELOPMENT IN THE SPORT OF AMATEUR SOFTBALL FOR ALL PERSONS REGARDLESS OF AGE, SEXUAL ORIENTATION OR PREFERENCE WITH SPECIAL EMPHASIS ON THE PARTICIPATION OF MEMBERS OF THE LESBIAN, GAY, BI-SEXUAL AND TRANSGENDERED (LGBT) COMMUNITY THROUGH INSTRUCTION ON THE GAME OF SOFTBALL AND TO OTHERWISE FOSTER NATIONAL AND INTERNATIONAL SPORTS COMPETITION WHILE PROVIDING ITS MEMBERS A SAFE COMPETITIVE ENVIRONMENT TO PRACTICE AND IMPROVE THEIR SKILLS AND TO EVALUATE THEIR PROGRESS PERIODICALLY WHEN COMPETING IN LEAGUE GAMES, TOURNAMENTS OR SEMI-ANNUAL CLINICS.

Income
$375,599
Spending
$418,141
Spent on programs
95%
Reserves
7.5 months of spending
Largest source of income
fees for its services, 62%
Employees
0
Volunteers
100
Highest pay
$800, treasurer

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 72 out of 100. Higher than 39% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.5 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 11% of income.

  • Income trend

    5 of 15

    Income fell 13% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 71 out of 100. Higher than 69% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 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)
  1. $129,076 spent. ADMINISTERING A FREE SOFTBALL CLINIC AS AN OUTREACH TO THE LOS ANGELES LGBT COMMUNITY TO ENCOURAGE PARTICIPATION IN SOFTBALL AND OTHER ORGANIZED SPORTS. ORGANIZING AND MANAGING AMATEUR SOFTBALL LEAGUE FOR SUMMER AND WINTER SEASONS.
  2. $267,596 spent. THE SIN CITY CLASSIC SPORTS FESTIVAL IS THE LARGEST ANNUAL LGBT SPORTING EVENT IN THE WORLD. IT ORIGINALLY BEGAN IN 2007 AS AN EVENT CREATED WITH THE GOAL OF BEING THE LARGEST LGBT SOFTBALL TOURNAMENT IN THE WORLD. THOUSANDS OF ATHLETES FROM WITHIN THE LGBT COMMUNITY AND ITS ALLIES COMPETE IN OVER 20 DIFFERENT SPORTS. THE EVENT IS A PRODUCT OF MANY YEARS AND COUNTLESS HOURS OF GLASA VOLUNTEERS WORKING TO CREATE A NATIONAL AMATEUR SPORTS COMPETITION THAT HAS BECOME AN ACHEIVEMENT THAT CONTINUES TO ENCOURAGE THE PARTICIPATION OF THE LGBT COMMUNITY WITHIN ORGANIZED SOFTBALL AND OTHER SPORTS.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2012.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.

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