Civic Intelligence

California-USA Wrestling Inc

EIN 77-0320978 • 501(c)3 • Fresno, CA

Profile

To promote amateur wrestling in its many forms to californians of all ages. To endeavor to educate the ca public in wrestling styles, make wrestling fun & exciting, provide planned activities, and improve the quality of california wrestling at the competitive level.

5325 W ClintonFresno, CA 93722

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.06x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

46th percentile

2.7%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$73,460

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$346,049

Up $65,098 (+23%) from 2024

Liabilities

Flat

$151,900

Flat from 2024

Net Assets

Up

$194,149

Up $65,098 (+50%) from 2024

Operations
Liabilities / Revenue48th percentileNet Margin46th percentile

Revenue

Up

$2,373,189

Up $230,989 (+11%) from 2024

Expenses

Up

$2,308,091

Up $210,128 (+10%) from 2024

Net Income

Up

$65,098

Up $20,861 (+47%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$400K$200K$0-$200KAssets 2010: $357,795Liabilities 2010: $9,148Net Assets 2010: $348,6472010Assets 2011: $316,050Liabilities 2011: $844Net Assets 2011: $315,2062011Assets 2012: $271,111Liabilities 2012: $0Net Assets 2012: $271,1112012Assets 2013: $125,953Liabilities 2013: $0Net Assets 2013: $125,9532013Assets 2014: $107,449Liabilities 2014: $0Net Assets 2014: $107,4492014Assets 2015: $88,849Liabilities 2015: $1Net Assets 2015: $88,8482015Assets 2016: $111,507Liabilities 2016: $0Net Assets 2016: $111,5072016Assets 2017: $134,037Liabilities 2017: $0Net Assets 2017: $134,0372017Assets 2018: $108,149Liabilities 2018: $1Net Assets 2018: $108,1482018Assets 2019: $150,598Liabilities 2019: $0Net Assets 2019: $150,5982019Assets 2020: $251,902Liabilities 2020: $151,900Net Assets 2020: $100,0022020Assets 2021: $227,606Liabilities 2021: $151,900Net Assets 2021: $75,7062021Assets 2022: $158,725Liabilities 2022: $210,085Net Assets 2022: -$51,3602022Assets 2023: $236,714Liabilities 2023: $151,900Net Assets 2023: $84,8142023Assets 2024: $280,951Liabilities 2024: $151,900Net Assets 2024: $129,0512024Assets 2025: $346,049Liabilities 2025: $151,900Net Assets 2025: $194,1492025

Highlighted filing

2025

Assets$346,049
Liabilities$151,900
Net Assets$194,149
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $804,8702010Revenue 2011: $729,071Expenses 2011: $762,512Net Income 2011: -$33,4412011Expenses 2012: $828,0632012Expenses 2013: $1,028,7802013Revenue 2014: $850,639Expenses 2014: $869,143Net Income 2014: -$18,5042014Revenue 2015: $1,035,911Expenses 2015: $1,054,512Net Income 2015: -$18,6012015Revenue 2016: $1,029,661Expenses 2016: $1,008,948Net Income 2016: $20,7132016Revenue 2017: $1,156,736Expenses 2017: $1,134,206Net Income 2017: $22,5302017Revenue 2018: $1,131,277Expenses 2018: $1,157,166Net Income 2018: -$25,8892018Revenue 2019: $1,406,296Expenses 2019: $1,363,846Net Income 2019: $42,4502019Revenue 2020: $495,086Expenses 2020: $545,682Net Income 2020: -$50,5962020Revenue 2021: $368,939Expenses 2021: $393,235Net Income 2021: -$24,2962021Revenue 2022: $1,464,971Expenses 2022: $1,592,037Net Income 2022: -$127,0662022Revenue 2023: $1,893,919Expenses 2023: $1,783,374Net Income 2023: $110,5452023Revenue 2024: $2,142,200Expenses 2024: $2,097,963Net Income 2024: $44,2372024Revenue 2025: $2,373,189Expenses 2025: $2,308,091Net Income 2025: $65,0982025

Highlighted filing

2025

Revenue$2,373,189
Expenses$2,308,091
Net Income$65,098
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$346,049
Liabilities
$151,900
Net assets
$194,149
Revenue
$2,373,189
Expenses
$2,308,091
Net income
$65,098
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.35$0.15$0.19$2.37$2.31$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.15$0.13$2.14$2.10$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.15$0.08$1.89$1.78$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.21$0.05$1.46$1.59$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.15$0.08$0.37$0.39$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.25$0.15$0.10$0.50$0.55$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.41$1.36$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.13$1.16$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$1.16$1.13$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.03$1.01$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.04$1.05$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.85$0.87$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$1.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.83
2011Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.73$0.76$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.35$0.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$2,373,189
Mission and Program Overview

Mission

To promote amateur wrestling in its many forms to californians of all ages. To endeavor to educate the ca public in wrestling styles, make wrestling fun & exciting, provide planned activities, and improve the quality of california wrestling at the competitive level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$246,992$318,326▲ $71,334
Savings and Temporary Cash Investments$33,923$27,723▼ $6,200
Cash and Non-Interest-Bearing Accounts$36$0▼ $36
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$280,951$346,049▲ $65,098
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$151,900$151,900→ $0
Total Liabilities$151,900$151,900→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,051$194,149▲ $65,098
Total Net Assets Fund Balance$129,051$194,149▲ $65,098
Total Liabilities and Net Assets / Fund Balance$280,951$346,049▲ $65,098

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$316,927$371,479$688,406
Other Land Buildings$1,399$18,405$19,804
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert ValerioTreasurerFT$73,460$73,460

Board Members and Trustees

NameTitle
Duane MorganState Chairman
Tod BlankCulturl Exc Director
Blair GreenGrappling Director
Adrian ConcepcionKids Director
Randy MirandaKids Director
Victor BarbosaKids Director
Frank GamaMat Offic Director
Nick KindredMatt Offic Director
Derek MooreOpen Director
Laurie DixonPairing Director
Malinda Ripley-lopezWomens Director
Greg ChappelAdmin Asst
Ashlee ShermanBawa
Steven GuerreroCA Trainer
Jose GarciaCagwa
Scott WeidemeirCmna-co
Tim BruceCmwa-co
Paul BristowCoaches Cert Di
Cleo LaneCvwa
Abby SiecienskiFemale Ath Rep
Lyndon CampbellIewa
Freddie VigilKcwa
Mike BurchettKtwa
Monico EnriquezLawa
Beau MantanonaMale Ath Rep
David CalkinsMdwa
Brady DayMlwa
Jordan MathewsNawa-co
Keith RollinsNawa-co
Christain HolidayOcwa
Nicholaus McknightRewa
Don MartinezSawa
Roberto DixonScvwa
Aaron RootSdikwa
Ken HamelSjwa
Sergio CamachoTcwa
Revenue and Support

Revenue Composition

Contributions and Grants
$493,669
Program Service Revenue
$1,878,271
Investment Income
$1,249
Other Revenue
$0
All Other Contributions
$493,669
Change in Net Assets
$65,098

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$200,000Comparable Sales
Other Non Cash Contri Table1$150,000Comparable Sales
Other Non Cash Contri Table1$50,000Comparable Sales
Total Noncash Contributions3$400,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,039,780
Salaries, Compensation, and Employee Benefits$213,910
Grants and Similar Amounts Paid$54,401
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$265,062$6,826-$271,888
Other Expenses$242,560--$242,560
All Other Expenses$227,981--$227,981
Other Salaries and Wages-$116,266-$116,266
Current Officers, Directors, Trustees, and Key Employees-$73,460-$73,460
Depreciation Depletion$62,990$6,999-$69,989
Grants to Domestic Individuals$54,401--$54,401
Payments to Affiliates$30,852--$30,852
Conferences and Meetings$30,156--$30,156
Payroll Taxes-$24,184-$24,184
Insurance-$6,951-$6,951
Office Expenses-$4,040-$4,040
Fees for Services Accounting-$3,560-$3,560
Information Technology$3,488--$3,488
Total Functional Expenses$2,065,805$242,286$0$2,308,091
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Laurie and roberto dixon are a married couple and both serve as directors of the organization.”

Form 990, Part VI, Section A, Line 6

“Any person who desires to promote california wrestling either through action, word or deed qualifies for membership. There are five classes of membership - competitive membership, coaches membership, offical membership, general membership, club membership and partner membership.”

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

“Electronic copy of completed form 990 provided to officers of governing body for review and discussion prior to filing.”

Form 990, Part VI, Section B, Line 12C

“There is on-going consideration of whether any activities exist that could present a conflict and immediate discussion of same to conclusion that could include dismissal or step-down of anyone involved.”

Form 990, Part VI, Section B, Line 15A

“Sec/treas is only compensated position and board votes on this individual's compensation annually during budget review.”

Form 990, Part VI, Section B, Line 15B

“Sec/treas is only compensated position and board botes on this individual's compensation annually during budget review.”

Form 990, Part VI, Section C, Line 19

“Organization makes available upon request.”

Filing and Contact Details

Filer

Filer Name
California-usa Wrestling Inc
EIN
77-0320978
Phone
5592759478
Address
5325 W CLINTON, FRESNO, CA 93722

Signing Officer

Name
Robert Valerio
Title
Sec/treas
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
37
Independent Board Members
37
Employees
4
Volunteers
210

Preparer

Firm
Mastro & Associates CPAs
Address
6740 N West Avenue Suite 103, Fresno, CA 93711
Preparer
Brian Mccreary
Phone
5594491040
Raw XML AppendixShowing 400 of 750 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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IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE AMATEUR WRESTLING IN ITS MANY FORMS TO CALIFORNIANS OF ALL AGES. TO ENDEAVOR TO EDUCATE THE CA PUBLIC IN WRESTLING STYLES, MAKE WRESTLING FUN & EXCITING, PROVIDE PLANNED ACTIVITIES, AND IMPROVE THE QUALITY OF CALIFORNIA WRESTLING AT THE COMPETITIVE LEVEL.
IRS990/AdvertisingGrp/TotalAmt00
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IRS990/BooksInCareOfDetail/PhoneNum05592759478
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IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt073460
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IRS990/Desc0CALIFORNIA USA WRESTLING IS THE NATIONAL GOVERNING BODY FOR THE SPORT OF WRESTLING IN THE STATE OF CA AND ITS REPRESENTATIVE TO USA WRESTLING. CALIFORNIA USA WRESTLING HAS MORE THAN 25,990 MEMBERS THAT INCLUDE ATHLETES OF ALL AGES, COACHES, OFFICIALS, PARENTS AND FANS STRIVING TO STRENGTHEN THE SPORT. EACH YEAR, CALIFORNIA USA WRESTLING CHARTERS OVER 701 WRESTLING CLUBS AND SANCTIONS OVER 204 LOCAL AND STATE COMPETITIONS.
IRS990/DescribedInSection501c3Ind0true
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