Civic Intelligence

Cougar Diamond Club Inc

EIN 26-3980836 • 501(c)3 • Moraga, CA

Pub. 78 Eligible

Profile

Promote Local Youth Baseball Leagues

PO Box 6951Moraga, CA 94570

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

17th percentile

-37%

Higher net margin than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-51%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$23,145

Down $23,975 (-51%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$23,145

Down $23,975 (-51%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin17th percentile

Revenue

Up

$64,063

Up $7,450 (+13%) from 2023

Expenses

Up

$88,038

Up $24,912 (+39%) from 2023

Net Income

Down

-$23,975

Down $17,462 (-268%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2014: $13,747Net Assets 2014: $13,7472014Assets 2017: $22,554Net Assets 2017: $22,5542017Assets 2018: $53,531Net Assets 2018: $53,5312018Assets 2019: $40,949Net Assets 2019: $40,9492019Assets 2020: $71,158Net Assets 2020: $71,1582020Assets 2021: $57,059Net Assets 2021: $57,0592021Assets 2022: $53,633Net Assets 2022: $53,6332022Assets 2023: $47,120Net Assets 2023: $47,1202023Assets 2024: $23,145Net Assets 2024: $23,1452024

Highlighted filing

2024

Assets$23,145
Liabilities-
Net Assets$23,145
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2014: $35,204Expenses 2014: $24,125Net Income 2014: $11,0792014Revenue 2017: $111,911Expenses 2017: $142,970Net Income 2017: -$31,0592017Revenue 2018: $139,263Expenses 2018: $108,286Net Income 2018: $30,9772018Revenue 2019: $77,542Expenses 2019: $94,638Net Income 2019: -$17,0962019Revenue 2020: $90,901Expenses 2020: $60,692Net Income 2020: $30,2092020Revenue 2021: $32,106Expenses 2021: $31,160Net Income 2021: $9462021Revenue 2022: $58,438Expenses 2022: $61,864Net Income 2022: -$3,4262022Revenue 2023: $56,613Expenses 2023: $63,126Net Income 2023: -$6,5132023Revenue 2024: $64,063Expenses 2024: $88,038Net Income 2024: -$23,9752024

Highlighted filing

2024

Revenue$64,063
Expenses$88,038
Net Income-$23,975
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,145
Liabilities
-
Net assets
$23,145
Revenue
$64,063
Expenses
$88,038
Net income
-$23,975
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.64$0.88$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.47$0.57$0.63$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.54$0.58$0.62$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.57$0.32$0.31$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.71$0.91$0.61$0.30
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.78$0.95$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.54$1.39$1.08$0.31
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.23$1.12$1.43$0.31
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.35$0.24$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$81,155
Mission and Program Overview

Mission

Promote Local Youth Baseball Leagues

Program Services

DescriptionGrantsExpenses
Provide an institutional recreation baseball league for boys and girls ages 14 through 18.-$86,640
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DOUG ROBISONPresident-$0--
JOHN CARUSOTreasurer-$0--
JULIANDRA RITTMANSecretary-$0--
DERRICK WEBSTERDirector-$0--
TONY DUDUMDirector-$0--
KYLE CHILDERSDirector-$0--
JOHN KELLYDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Email Promotion$20,587$20,587$3,706$16,881
Baseball Social 1515$16,046$16,046$3,201$12,845
Total Events$62,419$62,419$15,516$46,903
Filing and Contact Details

Filer

Filer Name
Cougar Diamond Club Inc
EIN
26-3980836
Phone
4152717949
Address
PO BOX 6951, MORAGA, CA 94570

Signing Officer

Name
John Caruso
Title
Treasurer
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Karen L Schwerdtfeger CPA
Address
4940 Cabrillo Pt, Discovery Bay, CA 94505
Preparer
Karen L Schwerdtfeger CPA
Phone
9257597734
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Field Maintenance $40579”

Other Expenses.2

“Equipment and Gear $15088”

Other Expenses.3

“Team Parent Costs $12983”

Other Expenses.4

“PROGRAM COSTS $12427”

Other Expenses.5

“ABS FEES $2094”

Other Expenses.6

“MISC EXPENSES $1967”

Other Expenses.7

“Administrative Costs $614”

Other Expenses.8

“POST OFFICE RENTAL $230”

Other Expenses.9

“Books, Suscriptions, Reference $213”

Other Expenses.10

“Parent Refund $200”

Other Expenses.11

“Dept of Justice Filing Fee $125”

Other Expenses.12

“MEETINGS $76”

Other Expenses.13

“State Taxes $44”

Raw XML Appendix189 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DOUG ROBISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN CARUSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JULIANDRA RITTMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DERRICK WEBSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TONY DUDUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KYLE CHILDERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOHN KELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt086640
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt013350
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086640
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IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
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IRS990EZ/SpecialEventsNetIncomeLossAmt048505
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015558
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015516
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EMAIL PROMOTION
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020587
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Field Maintenance $40579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Equipment and Gear $15088
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Team Parent Costs $12983
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROGRAM COSTS $12427
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ABS FEES $2094
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.9
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.13
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN CARUSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUGAR DIAMOND CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0263980836
ReturnHeader/Filer/PhoneNum04152717949
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6951
ReturnHeader/Filer/USAddress/CityNm0MORAGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094570
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471929795
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Karen L Schwerdtfeger CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04940 Cabrillo Pt
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Discovery Bay
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094505
ReturnHeader/PreparerPersonGrp/PhoneNum09257597734
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen L Schwerdtfeger CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T07:06:17-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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