Civic Intelligence

Pacific Baseball Umpires

EIN 51-0456108 • 501(c)3 • Fallbrook, CA

Profile

Pacific baseball umpires is dedicated to providing the best possible officiating for high school and recreational baseball for boys and girls in san diego county.

4320 La Canada RoadFallbrook, CA 92028

pacificbaseballumpires.org

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 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

54th percentile

3.9%

Higher net margin than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$2,225

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

81st percentile

31%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

4.4%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$19,096

Up $4,534 (+31%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$19,096

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin54th percentile

Revenue

Up

$116,442

Up $4,945 (+4.4%) from 2024

Expenses

Up

$111,908

Up $5,031 (+4.7%) from 2024

Net Income

Down

$4,534

Down $86 (-1.9%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$20K$15K$10K$5.0K$0Assets 2019: $4,453Net Assets 2019: $4,4532019Assets 2020: $1,449Net Assets 2020: $1,4492020Assets 2021: $5,370Net Assets 2021: $5,3702021Assets 2022: $9,291Net Assets 2022: $9,2912022Assets 2023: $9,942Liabilities 2023: $02023Assets 2024: $14,562Liabilities 2024: $02024Assets 2025: $19,096Net Assets 2025: $19,0962025

Highlighted filing

2025

Assets$19,096
Liabilities-
Net Assets$19,096
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2019: $159,235Expenses 2019: $165,253Net Income 2019: -$6,0182019Revenue 2020: $54,738Expenses 2020: $57,742Net Income 2020: -$3,0042020Revenue 2021: $119,654Expenses 2021: $115,733Net Income 2021: $3,9212021Revenue 2022: $119,570Expenses 2022: $115,651Net Income 2022: $3,9192022Revenue 2023: $110,516Expenses 2023: $109,865Net Income 2023: $6512023Revenue 2024: $111,497Expenses 2024: $106,877Net Income 2024: $4,6202024Revenue 2025: $116,442Expenses 2025: $111,908Net Income 2025: $4,5342025

Highlighted filing

2025

Revenue$116,442
Expenses$111,908
Net Income$4,534
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,096
Liabilities
-
Net assets
$19,096
Revenue
$116,442
Expenses
$111,908
Net income
$4,534
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.19$0.19$1.16$1.12$0.05
2024Summary only. Only limited summary data is available for this year.$0.15$0.00$1.11$1.07$0.05
2023Summary only. Only limited summary data is available for this year.$0.10$0.00$1.11$1.10$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.09$1.20$1.16$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.05$1.20$1.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.55$0.58$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.04$1.59$1.65$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$116,442
Mission and Program Overview

Mission

Pacific baseball umpires is dedicated to providing the best possible officiating for high school and recreational baseball for boys and girls in san diego county.

Program Services

DescriptionGrantsExpenses
We evaluate and assign officials to officiate baseball games at youth, recreational and high school levels. Pacific Baseball Umpires provides the finest high school baseball officials in the state of California. All Pacific Baseball Umpires officials are trained and state certified by teh California Interscholastic Federation (CIF) to officiate high school regular-, pre-, and post-season contests. With 85 members, we provide year-round training to our officials and year-round service to our youth baseball, adult recreation and high school league vendors.-$108,249
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAL GAMBINOTreasurerPT$2,225-$2,225
NATHAN THERNESPresidentPT$0--
HEATH MESSENGERSecretaryPT$0--
DAVID DUFFIELDVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Pacific Baseball Umpires
EIN
51-0456108
Phone
7608017711
Address
4320 La Canada Road, Fallbrook, CA 92028

Signing Officer

Name
Sal Gambino
Title
Treasurer
Signed
2025-10-23
Discuss with paid preparer
Yes

Preparer

Firm
R Greene & Associates Inc
Address
1615 S Mission Road A, Fallbrook, CA 92028
Preparer
Roxanne L Greene CPA
Phone
7607264316
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Bank/Ref Pay Fees $86127”

Other Expenses.2

“Assigner Fees $10295”

Other Expenses.3

“Tournament Expenses $3678”

Other Expenses.4

“Banquet Costs $3090”

Other Expenses.5

“Donations $1650”

Other Expenses.6

“Umpire Fees $1625”

Other Expenses.7

“Arbiter Fees $1328”

Other Expenses.8

“Website Maintenance $453”

Other Expenses.9

“Awards $264”

Other Expenses.10

“PO Box Rental $210”

Other Expenses.11

“Miscellaneous $160”

Other Expenses.12

“Gifts $150”

Other Expenses.13

“Tax & Registrations $75”

Other Expenses.14

“Meals & Entertainment $67”

Raw XML Appendix171 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0SAL GAMBINO
IRS990EZ/BooksInCareOfDetail/PhoneNum07608017711
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04320 LA CANADA ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FALLBROOK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0920288732
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014562
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019096
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04534
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt014562
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019096
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0116442
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014562
IRS990EZ/NetAssetsOrFundBalancesEOYAmt019096
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt014562
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt019096
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt12225
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NATHAN THERNES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SAL GAMBINO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEATH MESSENGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID DUFFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0109172
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PACIFIC BASEBALL UMPIRES IS DEDICATED TO PROVIDING THE BEST POSSIBLE OFFICIATING FOR HIGH SCHOOL AND RECREATIONAL BASEBALL FOR BOYS AND GIRLS IN SAN DIEGO COUNTY.
IRS990EZ/PrintingPublicationsPostageAmt011
IRS990EZ/ProgramServiceRevenueAmt0116442
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We evaluate and assign officials to officiate baseball games at youth, recreational and high school levels. Pacific Baseball Umpires provides the finest high school baseball officials in the state of California. All Pacific Baseball Umpires officials are trained and state certified by teh California Interscholastic Federation (CIF) to officiate high school regular-, pre-, and post-season contests. With 85 members, we provide year-round training to our officials and year-round service to our youth baseball, adult recreation and high school league vendors.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0108249
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02225
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0111908
IRS990EZ/TotalProgramServiceExpensesAmt0108249
IRS990EZ/TotalRevenueAmt0116442
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0pacificbaseballumpires.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07741
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09570
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt028788
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0104942
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0102775
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0114648
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0110084
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0432449
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0461237
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0111497
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0110516
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0119570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0119654
IRS990ScheduleA/Total509Grp/TotalAmt0461237
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0111497
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0110516
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0119570
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0119654
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0461237
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Bank/Ref Pay Fees $86127
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Assigner Fees $10295
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Tournament Expenses $3678
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Banquet Costs $3090
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Donations $1650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Umpire Fees $1625
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Arbiter Fees $1328
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Website Maintenance $453
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Awards $264
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PO Box Rental $210
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Miscellaneous $160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Gifts $150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Tax & Registrations $75
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Meals & Entertainment $67
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.14
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAL GAMBINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PACIFIC BASEBALL UMPIRES
ReturnHeader/Filer/BusinessNameControlTxt0PACI
ReturnHeader/Filer/EIN0510456108
ReturnHeader/Filer/PhoneNum07608017711
ReturnHeader/Filer/USAddress/AddressLine1Txt04320 La Canada Road
ReturnHeader/Filer/USAddress/CityNm0Fallbrook
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092028
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900947537
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0R Greene & Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01615 S Mission Road A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fallbrook
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092028
ReturnHeader/PreparerPersonGrp/PhoneNum07607264316
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roxanne L Greene CPA
ReturnHeader/ReturnTs02025-10-23T16:34:46-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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