Nonprofit · EIN 42-1034826
USA SOFTBALL OF IOWA
Tax-exempt (reinstated) · IOWA CITY, IA 52246
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $72,544 | $45,495 | $27,049 | $41,584 | – | $41,584 |
| December 31, 2024 | 990-EZ | $80,767 | $78,421 | $2,346 | $14,535 | – | $14,535 |
| December 31, 2023 | 990-EZ | $93,871 | $118,430 | -$24,559 | $141,580 | $32,672 | $108,908 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,500
- Membership dues
- $32,257
- Program service revenue
- $37,647
- Other revenue
- $1,140
Expenses
- Benefits paid to members
- $793
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $13,245
- Occupancy
- $3,514
- Printing, publications and postage
- $1,218
- Other expenses
- $26,725
Balance sheet and other
- Total assets, start of year
- $14,535
- Total assets, end of year
- $41,584
- Total liabilities, end of year
- –
- Net assets, end of year
- $41,584
- Cash, savings and investments
- $41,584
- Gross receipts
- $72,544
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tom Topping | Executive Director | 40 | $0 |
| Chris Thomas | President | 1 | $0 |
| Ed Murphy | Vice-President | 1 | $0 |
| Jon Rowen | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tom Topping | Executive Director | 40 | $0 |
| Chris Thomas | President | 1 | $0 |
| Toni Lewis | Vice-President | 1 | $0 |
| Ed Murphy | Director | 1 | $0 |
| Jon Rowen | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tom Topping | Executive Director | 40 | $26,586 | $25,142 |
| Chris Thomas | Vice-President | 1 | $0 | $0 |
| Toni Lewis | Director | 1 | $0 | $0 |
| Joe Cordt | President | 1 | $0 | $0 |
| Ed Murphy | Director | 1 | $0 | $0 |
| Jon Rowen | Director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1126 JENSEN ST, IOWA CITY, IA 52246-4125
- In care of
- % TOM TOPPING
- Signed the 990-EZ
- Tom Topping, Executive Director
Mission
The purpose of USA Softball of Iowa is to: Promote amateur softball for all persons regardless of age sex race religion national origin or ancestry. Promote and conduct annual amateur softball championships. Educate and train in the proper skills of amateur softball play and rules of the game through promoting organizing and conducting clinics seminars and training courses.
Program accomplishments
- Register Softball teams players and coaches and provide membership benefits for adult and youth teams in publications and participation benefits rule books score books liability and medical insurance. Over 600 youth players and coaches and over 400 adult teams.
- Register and train over 50 umpires with publications training clinics medical dental and liability insurance.
- Provide a tournament structure for youth and adult teams to participate and umpires to officiate in state tournaments and advance to national tournament play.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1034826
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $41,584
- Income (IRS master file)
- $72,544
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $72,544 | $45,495 | $41,584 | IRS |
| 990-EZ | December 2024 | $80,767 | $78,421 | $14,535 | XML |
| 990-EZ | December 2023 | $93,871 | $118,430 | $141,580 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | 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 42-1034826).
Questions about USA SOFTBALL OF IOWA
- What is the EIN of USA SOFTBALL OF IOWA?
- The employer identification number (EIN) of USA SOFTBALL OF IOWA is 42-1034826.
- Is USA SOFTBALL OF IOWA tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to USA SOFTBALL OF IOWA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does USA SOFTBALL OF IOWA 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 USA SOFTBALL OF IOWA 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 USA SOFTBALL OF IOWA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of USA SOFTBALL OF IOWA?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does USA SOFTBALL OF IOWA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $72,544, expenses of $45,495 and total assets of $41,584 at year end.
Other nonprofits in IOWA CITY
- MINDBRIDGE FOUNDATION EIN 42-1478900 · last filed 990 for 2026
- IOWA CITY KICKERS SOCCER CLUB INC EIN 42-1114061 · last filed 990 for 2025
- HAWKEYE WOMENS WRESTLING CLUB INC EIN 92-1082101 · last filed 990 for 2025
- IOWA RUGBY COLLECTIVE FOUNDATION EIN 87-3867935 · last filed 990-EZ for 2025
- IOWA CITY GOLF ASSOCIATION EIN 86-1085579 · last filed 990-EZ for 2024
- IOWA CITY WESTSIDE VBC INC EIN 93-4139676 · last filed 990-EZ for 2025
- CROSLEY AUTOMOBILE CLUB EIN 01-0673711 · last filed 990-N for 2025
- IOWA CITY GIRLS SOFTBALL ASSOCIATION INC EIN 42-1467917 · last filed 990-EZ for 2025