Nonprofit · EIN 20-1707223
SPIRIT YOUTH SPORTS INC
Also known as SPIRIT LEAGUE
Tax-exempt · MISSION VIEJO, CA 92691
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $419,793 | $418,783 | $1,010 | $236,631 | $0 | $236,631 |
| December 31, 2024 | 990 | $342,505 | $403,567 | -$61,062 | $235,092 | $0 | $235,092 |
| December 31, 2023 | 990 | $319,638 | $302,417 | $17,221 | $297,508 | $0 | $297,508 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $228,881
- Program service revenue
- $184,209
- Investment income
- $6,703
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $112,482
- Other salaries and wages
- $107,841
- Salaries, compensation and benefits (total)
- $240,531
- Professional fundraising fees
- $0
- Legal fees
- $3,965
- Accounting fees
- $3,237
- Occupancy
- $2,919
- Program services (functional)
- $337,168
- Management and general (functional)
- $54,166
- Fundraising (functional)
- $27,449
Balance sheet and other
- Total assets, start of year
- $235,621
- Total assets, end of year
- $236,631
- Total liabilities, end of year
- $0
- Net assets, end of year
- $236,631
- Land, buildings and equipment
- $4,514
- Net assets without donor restrictions
- $236,631
- Gross receipts
- $419,793
- Employees
- 17
- Volunteers
- 125
- Year formed
- 2004
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID LEWIS | EXECUTIVE DIRECTOR | 40 | $80,363 |
| MELANIE SMITH | EXECUTIVE DIRECTOR | 40 | $32,119 |
| DANETTE ADAMS | Treasurer Trustee or director, Officer | 1.5 | $0 |
| MELISSA CORY | President Trustee or director, Officer | 3 | $0 |
| CHARLES FRANKLIN | Director Trustee or director | 1.5 | $0 |
| MIKE SHANE | Director Trustee or director | 1.5 | $0 |
| DONALD LANE | President & CEO Trustee or director, Officer | 3 | $0 |
| JOE DONNELLY | Secretary Trustee or director | 1.5 | $0 |
| NANCY DONNELLY | Director Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELANIE SMITH | EXECUTIVE DIRECTOR | 40 | $109,401 |
| DANETTE ADAMS | Treasurer Trustee or director, Officer | 1.5 | $0 |
| MELISSA CORY | President Trustee or director, Officer | 3 | $0 |
| CHARLES FRANKLIN | Director Trustee or director | 1.5 | $0 |
| MIKE SHANE | Director Trustee or director | 1.5 | $0 |
| DONALD LANE | President & CEO Trustee or director, Officer | 3 | $0 |
| JOE DONNELLY | Secretary Trustee or director | 1.5 | $0 |
| NANCY DONNELLY | Director Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELANIE SMITH | EXECUTIVE DIRECTOR | 40 | $80,050 |
| DANETTE ADAMS | Secretary Trustee or director, Officer | 1.5 | $0 |
| KEVIN SMITH | Treasurer Trustee or director, Officer | 1.5 | $0 |
| CHARLES FRANKLIN | Director Trustee or director | 1.5 | $0 |
| MIKE SHANE | Director Trustee or director | 1.5 | $0 |
| DONALD LANE | President & CEO Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 27201 PUERTA REAL, MISSION VIEJO, CA 92691-7359
- Principal officer (990 for 2025)
- DAVID LEWIS
- Signed the 990
- DAVID LEWIS, Executive Director
- Phone
- (714) 417-9553
- Website
- WWW.SPIRITLEAGUE.ORG
- Return prepared by
- MC Accounting Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 20-1707223 or by the name SPIRIT YOUTH SPORTS INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SPIRIT YOUTH SPORTS MISSION IS TO CREATE A COMMUNITY WHERE ATHLETES WITH DEVELOPMENTAL DISABILITIES THRIVE.
Program accomplishments
- THROUGH ACTIVE PARTICIPATION IN SPORTS, THE PROGRAM TEACHES THE CHILDREN FUNDAMENTAL VALUES, SKILLS, AND KNOWLEDGE THEY CAN USE THROUGHOUT THEIR LIVES.Expenses $337,168
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-1707223
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $236,631
- Income (IRS master file)
- $419,793
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $419,793 | $418,783 | $236,631 | XML |
| 990 | December 2024 | $342,505 | $403,567 | $235,092 | XML |
| 990 | December 2023 | $319,638 | $302,417 | $297,508 | XML |
| 990 | December 2022 | $335,499 | $282,042 | $280,287 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-1707223).
Questions about SPIRIT YOUTH SPORTS INC
- What is the EIN of SPIRIT YOUTH SPORTS INC?
- The employer identification number (EIN) of SPIRIT YOUTH SPORTS INC is 20-1707223.
- Is SPIRIT YOUTH SPORTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to SPIRIT YOUTH SPORTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT YOUTH SPORTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRIT YOUTH SPORTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT YOUTH SPORTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPIRIT YOUTH SPORTS INC?
- The 990 for the year ended December 31, 2025 names DAVID LEWIS.
- Who are the officers and directors of SPIRIT YOUTH SPORTS INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $80,363 (DAVID LEWIS, EXECUTIVE DIRECTOR).
- How much revenue does SPIRIT YOUTH SPORTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $419,793, expenses of $418,783 and total assets of $236,631 at year end.
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