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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 46-3694950

SAN DIEGO WAVES BASEBALL INC

Tax-exempt · CARLSBAD, CA 92009

Financials

$56K$54K2025
Revenue Expenses · by fiscal year end
Financials of SAN DIEGO WAVES BASEBALL INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$55,821$54,066$1,755$3,998$26,898-$22,900
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$17,047
Program service revenue
$36,100
Investment income
$0
Net income from fundraising events
$2,674
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$9,000
Salaries, compensation and benefits (total)
$9,000
Occupancy
$1,970
Other expenses
$43,096

Balance sheet and other

Total assets, start of year
$6,255
Total assets, end of year
$3,998
Total liabilities, end of year
$26,898
Net assets, end of year
-$22,900
Cash, savings and investments
$298
Gross receipts
$60,513

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.

NameTitleHours / weekCompensation
Michael StuderPresident20$9,000
Doug JohnsonVice President1$0
Eric MortonSecretary0.5$0

Address and contacts

Address (IRS master file)
3517 CAMINITO SIERRA UNIT 303, CARLSBAD, CA 92009-8654
In care of
% SAN DIEGO WAVES BASEBALL INC
Mailing address (990-N for 2024)
3517 Caminito Sierra Unit 303, carlsbad CA 92009
Principal officer (990-N for 2024)
Michael Allen Studer, 3517 Caminito Sierra Unit 303, carlsbad CA 92009
Signed the 990-EZ
Michael Studer, president
Phone
(760) 809-6806

California records

California keeps its own records of charities and corporations. Search them by EIN 46-3694950 or by the name SAN DIEGO WAVES BASEBALL INC.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

The purpose of this Corporation shall be to promote, govern and conduct non-professional baseball in San Diego, to encourage good sportsmanship and a closer relationship among the community, foster wholesome recreation, to promote ethnic diversity, provide opportunities for minorities as players, coaches, and volunteers, and to provide interest and entertainment for residents and visitors.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • From June through end of July these young aspiring ballplayers hone their baseball skills by playing in approximately 40 games, and they also have a chance to play in Alaska the NBC World Series in Wichita, Kansas. Many of our players receive scholarship offers to four year schools after playing at a community for two years. Other player will receive scholarship offers if they are unhappy with their current school and decide to transfer to a new one. Skill Development & Wood Bats: Playing with wood bats instead of aluminum prepares athletes for professional baseball, enhancing pitch recognition and technical skills. Increased Performance: Players often return to college with improved statistics, including higher batting averages and improved ERA. Scouting Exposure: High-level summer leagues are scouted heavily by Major League Baseball, creating opportunities for drafting or future signings. Professional Life Experience: Players experience a pro-style, day-to-day schedule (playing 6-7 days a week, long bus rides), preparing them for the minor leagues. Physical Conditioning: The 40-60 game summer season helps athletes develop stamina and work on strength training. Benefits for Communities Affordable Family Entertainment: These teams bring high-quality baseball to local communities at a low cost, filling the summer gap between sports seasons. Local Economic Boost: Teams attract fans, scouts, and players' families from outside the area, driving tourism and local business patronage. Civic Pride: A local team provides a sense of community identity and a fun environment for residents.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-EZ for SAN DIEGO WAVES BASEBALL INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-3694950
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,998
Income (IRS master file)
$60,513

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$55,821$54,066$3,998IRS
990-N for 2024
Officer: Michael Allen Studer
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Michael Allen Studer
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Michael Allen Studer
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Michael Allen Studer
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Michael Allen Studer
December 31, 2019≤ $50,000 receipts––e-Postcard

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 46-3694950).

Questions about SAN DIEGO WAVES BASEBALL INC

What is the EIN of SAN DIEGO WAVES BASEBALL INC?
The employer identification number (EIN) of SAN DIEGO WAVES BASEBALL INC is 46-3694950.
Is SAN DIEGO WAVES BASEBALL INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to SAN DIEGO WAVES BASEBALL INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SAN DIEGO WAVES BASEBALL 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 SAN DIEGO WAVES BASEBALL 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 SAN DIEGO WAVES BASEBALL INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of SAN DIEGO WAVES BASEBALL INC?
The 990-N for 2024 names Michael Allen Studer.
Who are the officers and directors of SAN DIEGO WAVES BASEBALL INC?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $9,000 (Michael Studer, President).
How much revenue does SAN DIEGO WAVES BASEBALL INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $55,821, expenses of $54,066 and total assets of $3,998 at year end.

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