Civic Intelligence

Pop Warner Little Scholars Inc

EIN 77-0137974 • 501(c)3 • Morgan Hill, CA

Profile

To enable young people to benefit in team sports and activities in a safe, structured environment. Through this active participation, Pop Warner programs teach fundamental values, skills, and knowledge that young people will use throughout their lives.

16928 Sorrel WayMorgan Hill, CA 95037

www.morganhillraiders.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

37th percentile

-4.5%

Higher net margin than 37% of similar nonprofits.

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

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 2025

Asset Growth

18th percentile

-59%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$24,230

Up $10,850 (+81%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$24,230

Up $10,850 (+81%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin37th percentile

Revenue

Up

$267,016

Up $9,282 (+3.6%) from 2023

Expenses

Down

$256,166

Down $57,671 (-18%) from 2023

Net Income

Up

$10,850

Up $66,953 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$80K$60K$40K$20K$0Assets 2011: $2,256Liabilities 2011: $0Net Assets 2011: $2,2562011Assets 2012: $2,164Liabilities 2012: $0Net Assets 2012: $2,1642012Assets 2013: $16,040Liabilities 2013: $0Net Assets 2013: $16,0402013Assets 2014: $25,605Liabilities 2014: $0Net Assets 2014: $25,6052014Assets 2015: $20,147Liabilities 2015: $0Net Assets 2015: $20,1472015Assets 2016: $22,886Net Assets 2016: $22,8862016Assets 2017: $9,559Liabilities 2017: $02017Assets 2018: $22,448Liabilities 2018: $02018Assets 2019: $9,508Liabilities 2019: $02019Assets 2020: $16,003Liabilities 2020: $02020Assets 2021: $39,615Liabilities 2021: $0Net Assets 2021: $39,6152021Assets 2022: $69,483Liabilities 2022: $0Net Assets 2022: $69,4832022Assets 2023: $13,380Liabilities 2023: $0Net Assets 2023: $13,3802023Assets 2024: $24,230Liabilities 2024: $0Net Assets 2024: $24,2302024

Highlighted filing

2024

Assets$24,230
Liabilities$0
Net Assets$24,230
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $124,603Expenses 2011: $130,455Net Income 2011: -$5,8522011Expenses 2012: $147,1472012Revenue 2013: $139,854Expenses 2013: $125,978Net Income 2013: $13,8762013Revenue 2014: $223,621Expenses 2014: $214,056Net Income 2014: $9,5652014Revenue 2015: $205,101Expenses 2015: $210,561Net Income 2015: -$5,4602015Revenue 2016: $63,061Expenses 2016: $60,322Net Income 2016: $2,7392016Revenue 2017: $48,243Expenses 2017: $61,570Net Income 2017: -$13,3272017Revenue 2018: $90,658Expenses 2018: $77,769Net Income 2018: $12,8892018Revenue 2019: $80,886Expenses 2019: $93,826Net Income 2019: -$12,9402019Revenue 2020: $10,735Expenses 2020: $4,240Net Income 2020: $6,4952020Revenue 2021: $122,598Expenses 2021: $98,986Net Income 2021: $23,6122021Revenue 2022: $257,672Expenses 2022: $227,804Net Income 2022: $29,8682022Revenue 2023: $257,734Expenses 2023: $313,837Net Income 2023: -$56,1032023Revenue 2024: $267,016Expenses 2024: $256,166Net Income 2024: $10,8502024

Highlighted filing

2024

Revenue$267,016
Expenses$256,166
Net Income$10,850
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$24,230
Liabilities
$0
Net assets
$24,230
Revenue
$267,016
Expenses
$256,166
Net income
$10,850
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$2.67$2.56$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$2.58$3.14$0.56
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$2.58$2.28$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$1.23$0.99$0.24
2020Summary only. Only limited summary data is available for this year.$0.16$0.00$0.11$0.04$0.06
2019Summary only. Only limited summary data is available for this year.$0.10$0.00$0.81$0.94$0.13
2018Summary only. Only limited summary data is available for this year.$0.22$0.00$0.91$0.78$0.13
2017Summary only. Only limited summary data is available for this year.$0.10$0.00$0.48$0.62$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.63$0.60$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$2.05$2.11$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$2.24$2.14$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.40$1.26$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$1.47
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$1.25$1.30$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 12, 2025
Return Version
2024v5.0
Gross Receipts
$292,826
Mission and Program Overview

Mission

To enable young people to benefit in team sports and activities in a safe, structured environment. Through this active participation, Pop Warner programs teach fundamental values, skills, and knowledge that young people will use throughout their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$12,978$18,686▲ $5,708
Accounts Receivable$402$5,544▲ $5,142
Loans From Officers Directors$0$0→ $0
Total Assets$13,380$24,230▲ $10,850
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,380$24,230▲ $10,850
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$13,380$24,230▲ $10,850
Total Liabilities and Net Assets / Fund Balance$13,380$24,230▲ $10,850
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Steve AvelarPresident
Fabian De SantiagoVice President
Jessica VacaCheer Director
Leanna HuttonEquipment Director
Vanessa GarciaFundraising Director
Chris BrownRegistration Director
Jessica De SantiagoMember at Large
Raquel CarrilloSecretary
Kristina LunaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$119,552
Investment Income
$0
Other Revenue
$147,464
Change in Net Assets
$10,850
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$256,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$202,094$0$0$202,094
Occupancy$40,769$0$0$40,769
Office Expenses$5,786$0$0$5,786
Travel$4,851$0$0$4,851
Insurance$2,526$0$0$2,526
Advertising$140$0$0$140
Total Functional Expenses$256,166$0$0$256,166
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$173,274
Fundraising Direct Expenses$25,810
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising events$98,503$98,503$21,985$76,518
League Raffles$68,318$68,318$3,825$64,493
Total Events$166,821$166,821$25,810$141,011
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 presented at board meeting.”

Form 990, Part VI, Section C, Line 19

“Documents are available for review upon request to the President and the Treasurer provides a copy of the documents for review.”

Filing and Contact Details

Filer

Filer Name
Pop Warner Little Scholars Inc
EIN
77-0137974
Phone
4083101415
Address
16928 Sorrel Way, Morgan Hill, CA 95037
Doing Business As
Morgan Hill Pop Warner Football League

Signing Officer

Name
Kristina Luna
Title
Treasurer
Phone
4083101415
Signed
2025-03-12

Organization Details

Principal Officer
Kristina Luna
Formed
2011
Legal Domicile
CA
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
60
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

“To enable young people to benefit from participation in team sports and activities in a safe, structured environment. Thought this active participation, Pop Warner programs teach fundamental values, skills, and knowledge that young people will use throughout their lives.”

Form 990, Part IX, Line 24E

“Awards 9046, Banking fees 1758, Cheer competition expense $26146, Concession expense 4905, Game services 28691, Equipment 111003, Licenses and fees 1029, Maintenance and repairs 9385, Photographer 2335, PO Box 291, Postage 23, Subscriptions 4796, Telephone 2686”

Form 990, Part XI, Line 9

“Unrestricted net assets”

Raw XML AppendixShowing 400 of 549 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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IRS990/Form990PartVIISectionAGrp/TitleTxt6Equipment Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member at Large
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To enable young people to benefit in team sports and activities in a safe, structured environment. Through this active participation, Pop Warner programs teach fundamental values, skills, and knowledge that young people will use throughout their lives.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt024230
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
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IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt0147464
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt013380
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt024230
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt040769
IRS990/OccupancyGrp/TotalAmt040769
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt05786
IRS990/OfficeExpensesGrp/TotalAmt05786
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Kristina Luna
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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711211
IRS990/ProgramServiceRevenueGrp/Desc0Registration Fees
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/ReconcilationRevenueExpnssAmt010850
IRS990/RelatedEntityInd00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0126005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0147986
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0106856
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0143112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010735
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0534694
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0166821
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0144487
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0467523
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
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IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00

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