Spirit Youth Sports Inc

More Than The Score

aka Spirit League   |   MISSION VIEJO, CA   |
GuideStar Charity Check

Spirit Youth Sports Inc

EIN: 20-1707223


Our mission is to help special needs children and adults excel through team sports.

Notes from the nonprofit

With over 450 special needs athletes served over four sports (youth and adult programs), Spirit League is not about the score of the game. It is about learning how to be on a team, listening to your boss (coach) and showing up every week with your uniform on and ready to play...even when you're not in the mood. All of these skills are pre-work skills and require significant amounts of repetition for individuals with developmental disabilities. The sport is the excuse to work on many other life skills all while having fun and making new friends at the same time. Spirit League also gives families the chance to celebrate their athletes in a whole new way. Many of our athletes are not often first in line to receive awards and recognition for outstanding accomplishments. At Spirit League, things are different. Parents cheer loudly for every athlete, regardless of their ability to play the game and every athlete is made to feel like a rock star.

Ruling year info


President, Board of Directors

Michael Jarpe

Main address

27758 Santa Margarita Parkway, #303


Show more contact info



Subject area info


Down syndrome


Baseball and softball


Population served info

Children and youth


People with disabilities

NTEE code info

Baseball, Softball (includes Little Leagues) (N63)

Basketball (N62)

Soccer Clubs/Leagues (N64)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms


Programs and results

What we aim to solve

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Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Sports for Special Needs Athletes

Our mission is to create a community where athletes with developmental disabilities thrive.

Our vision is a world where every athlete, regardless of developmental ability, has a chance to play.

Spirit League is the only organization in Orange County to provide both youth (6-22 years) and adult (18-30
years) team sports tailored to the unique needs of athletes with autism and other developmental disabilities. Our youth program includes basketball, Baseball and Soccer. Our adult program includes volleyball, bowling and basketball.

While our program is offered in South Orange County, Spirit League families drive from over 52 jurisdictions including Los Angeles, Temecula, San Diego and North Orange County to participate.

Population(s) Served
Children and youth
People with disabilities

Where we work

Our Sustainable Development Goals

SOURCE: Self-reported by organization

Learn more about Sustainable Development Goals.

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

done We demonstrated a willingness to learn more by reviewing resources about feedback practice.
done We shared information about our current feedback practices.
  • How is your organization using feedback from the people you serve?

    To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To strengthen relationships with the people we serve, To understand people's needs and how we can help them achieve their goals

  • Which of the following feedback practices does your organization routinely carry out?

    We collect feedback from the people we serve at least annually, We take steps to get feedback from marginalized or under-represented people, We aim to collect feedback from as many people we serve as possible, We take steps to ensure people feel comfortable being honest with us, We look for patterns in feedback based on demographics (e.g., race, age, gender, etc.), We look for patterns in feedback based on people’s interactions with us (e.g., site, frequency of service, etc.), We engage the people who provide feedback in looking for ways we can improve in response, We act on the feedback we receive, We tell the people who gave us feedback how we acted on their feedback, We ask the people who gave us feedback how well they think we responded

  • What challenges does the organization face when collecting feedback?

    We don't have any major challenges to collecting feedback


Spirit Youth Sports Inc
Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses:  breakdown

SOURCE: IRS Form 990 info
Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022 info

SOURCE: IRS Form 990


Average of 0.00 over 8 years

Months of cash in 2022 info

SOURCE: IRS Form 990


Average of 6.1 over 8 years

Fringe rate in 2022 info

SOURCE: IRS Form 990


Average of 6% over 8 years

Funding sources info

Source: IRS Form 990

Assets & liabilities info

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Spirit Youth Sports Inc

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: cloud_download Download Data

Spirit Youth Sports Inc

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: cloud_download Download Data

Spirit Youth Sports Inc

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of Spirit Youth Sports Inc’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

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Business model indicators

Profitability info 2017 2018 2019 2021 2022
Unrestricted surplus (deficit) before depreciation $25,473 -$2,906 -$21,322 $109,920 $54,811
As % of expenses 10.8% -1.1% -9.1% 53.8% 19.5%
Unrestricted surplus (deficit) after depreciation $25,473 -$2,906 -$21,322 $109,017 $53,457
As % of expenses 10.8% -1.1% -9.1% 53.1% 19.0%
Revenue composition info
Total revenue (unrestricted & restricted) $261,602 $253,865 $212,483 $314,311 $335,499
Total revenue, % change over prior year 0.0% -3.0% -16.3% 0.0% 6.7%
Program services revenue 39.0% 55.7% 56.0% 30.1% 46.1%
Membership dues 0.0% 0.0% 0.0% 0.0% 0.0%
Investment income 0.0% 0.3% 0.6% 0.0% 0.4%
Government grants 0.0% 0.0% 0.0% 0.0% 0.0%
All other grants and contributions 61.0% 44.0% 43.5% 66.4% 45.7%
Other revenue 0.0% 0.0% 0.0% 3.4% 7.9%
Expense composition info
Total expenses before depreciation $236,129 $256,771 $233,805 $204,391 $280,688
Total expenses, % change over prior year 0.0% 8.7% -8.9% 0.0% 37.3%
Personnel 43.2% 50.8% 57.6% 58.6% 54.3%
Professional fees 9.4% 4.4% 4.7% 2.6% 6.2%
Occupancy 0.0% 0.0% 0.0% 0.8% 0.4%
Interest 0.0% 0.0% 0.0% 0.0% 0.0%
Pass-through 0.0% 0.0% 0.0% 0.0% 0.0%
All other expenses 47.4% 44.8% 37.6% 37.9% 39.1%
Full cost components (estimated) info 2017 2018 2019 2021 2022
Total expenses (after depreciation) $236,129 $256,771 $233,805 $205,294 $282,042
One month of savings $19,677 $21,398 $19,484 $17,033 $23,391
Debt principal payment $0 $0 $0 $25,412 $0
Fixed asset additions $0 $0 $0 $9,479 $0
Total full costs (estimated) $255,806 $278,169 $253,289 $257,218 $305,433

Capital structure indicators

Liquidity info 2017 2018 2019 2021 2022
Months of cash 8.8 7.6 7.6 12.8 11.7
Months of cash and investments 8.8 7.6 7.6 12.8 11.7
Months of estimated liquid unrestricted net assets 8.8 7.9 7.6 12.8 11.7
Balance sheet composition info 2017 2018 2019 2021 2022
Cash $172,949 $163,393 $148,721 $218,254 $273,065
Investments $0 $0 $0 $0 $0
Receivables $0 $6,650 $0 $0 $0
Gross land, buildings, equipment (LBE) $0 $0 $0 $9,479 $9,479
Accumulated depreciation (as a % of LBE) 0.0% 0.0% 0.0% 9.5% 23.8%
Liabilities (as a % of assets) 0.0% 0.0% 0.0% 0.0% 0.0%
Unrestricted net assets $172,949 $170,043 $148,721 $226,830 $280,287
Temporarily restricted net assets $0 $0 N/A N/A N/A
Permanently restricted net assets $0 $0 N/A N/A N/A
Total restricted net assets $0 $0 $0 $0 $0
Total net assets $172,949 $170,043 $148,721 $226,830 $280,287

Key data checks

Key data checks info 2017 2018 2019 2021 2022
Material data errors No No No No No


The people, governance practices, and partners that make the organization tick.

Letter of Determination is not available for this organization
Form 1023/1024 is not available for this organization

President, Board of Directors

Michael Jarpe

Proven leader with over 25 years of industry experience. Leader of complex research and product development projects from early stage preclinical to late stage clinical development and approval. Lead Product CMC efforts to achieve aggressive project goals. Design, create and manage scientific and development organizations with broad expertise in multiple therapeutic areas including biologics, cell therapies, small molecules, and combination products. Successfully advanced products through multiple stages of clinical development. Possess technical expertise in protein and peptide chemistry and characterization, analytical development, purification development and scale up, and cGMP production. Experienced with selection and management of CMOs and CROs.

Number of employees

Source: IRS Form 990

Spirit Youth Sports Inc

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Show data for fiscal year
Compensation data
Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Spirit Youth Sports Inc

Board of directors
as of 06/21/2023
SOURCE: Self-reported by organization
Board of directors data
Download the most recent year of board of directors data for this organization
Board chair

Michael Jarpe

Spirit League

Term: 2020 - 2024

Kevin Smith

Parent of Athlete

Danette Adams

Parent of Athlete

Donald Lane

Parent of Athlete

Michael Jarpe

Parent of Athlete

Mike Shane

Parent of Athlete

Charles Franklin

Parent of Athlete

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

  • Board orientation and education
    Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
  • CEO oversight
    Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
  • Ethics and transparency
    Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
  • Board composition
    Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
  • Board performance
    Has the board conducted a formal, written self-assessment of its performance within the past three years? Yes

Organizational demographics

SOURCE: Self-reported; last updated 6/20/2023

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.


The organization's leader identifies as:

Race & ethnicity
Gender identity
Male, Not transgender (cisgender)
Sexual orientation
Heterosexual or straight
Disability status
Decline to state

Race & ethnicity

Gender identity


Sexual orientation


We do not display disability information for organizations with fewer than 15 staff.

Equity strategies

Last updated: 05/02/2021

GuideStar partnered with Equity in the Center - an organization that works to shift mindsets, practices, and systems to increase racial equity - to create this section. Learn more

  • We review compensation data across the organization (and by staff levels) to identify disparities by race.
Policies and processes
  • We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization.