Form 990 for tax year 2025
Filed by SACRAMENTO URBAN DEBATE LEAGUE.
Totals
- Total revenue
- $200,741
- Total expenses
- $101,166
- Contributions and grants received
- $199,048
- Grants paid
- $0
- Program service revenue
- $1,691
- Investment income
- $2
- Other revenue
- $0
- Total assets, end of year
- $177,548
- Total liabilities, end of year
- $62,490
- Net assets or fund balances, end of year
- $115,058
- Program services expenses (Part IX)
- $89,404
- Management and general expenses
- $10,736
- Fundraising expenses
- $1,026
- Program service expenses (Part III)
- $89,404
Program services were 88.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$62,179
-
1f · All other contributions, gifts and grants
$136,869
-
1g · Noncash contributions included above
$6,407
-
2a · Program service revenue: Debate and camp fees
total $1,691 · related or exempt $1,691
-
3 · Investment income
total $2 · excluded $2
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $14,000 · program services $11,900 · management and general $1,400 · fundraising $700
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $770 · program services $654 · management and general $77 · fundraising $39
-
10 · Payroll taxes
total $1,161 · program services $987 · management and general $116 · fundraising $58
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $8,483 · management and general $8,483
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $21,252 · program services $21,252
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $104 · program services $89 · management and general $10 · fundraising $5
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $37,048 · program services $37,048
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $115 · management and general $115
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $4,475 · program services $3,803 · management and general $448 · fundraising $224
-
24a · Other expenses: Entry fees and events
total $11,795 · program services $11,795
-
24b · Other expenses: Materials and supplies
total $1,785 · program services $1,785
-
24c · Other expenses: Tax, license and fees
total $91 · program services $91
-
24d · Other expenses: Bank fees
total $87 · management and general $87
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $36,062 · end of year $129,779
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $28,910 · end of year $46,780
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $1,291 · end of year $989
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $1,557 · end of year $27,299
-
19 · Deferred revenue
beginning of year $32,333 · end of year $35,191
-
22 · Loans and payables to officers and key people
beginning of year $16,890
-
27 · Net assets without donor restrictions
beginning of year $15,483 · end of year $115,058
Mission and programs · 2025
Mission
To promote debate and debate related activities among high school students in the Sacramento region.
-
SUDL provides policy debate education and competition for low-income students and students of color in the Sacramento, California metropolitan area. SUDL does so by creating debate teams at local public high schools, training coaches, coaching students, and traveling with students to compete at weekend tournaments. According to the National Association of Urban Debate Leagues (NAUDL), debate is an academic sport that builds reading, research, communication, and critical thinking skills. Each year high school policy debaters throughout the country debate a single complex policy question, or resolution, for an entire year.Debaters conduct extensive research on a Resolution online and in libraries and then develop arguments for and against the Resolution with the assistance of SUDL coaches and teachers. Debaters hone their arguments in after school practices and compete at weekend tournaments. Two-person teams participate in a series of 75-minute debates and each team alternates sides, arguing for a Resolution in one round and against it in the next. Competitive debate has generally not been available to students of urban public schools; urban debate programs seek to remedy this.Significant research studies demonstrate the many benefits of policy debate and how it develops literacy in addition to preparing students to be successful during and after high school. These benefits come from the reading, writing, speaking, research, communication, creativity, collaboration, civic awareness, and critical thinking that debate demands from its participants. Studies demonstrate a significant rise in GPA and college enrollment rates for debaters when compared to their peers, a decrease of dropout rates, and an increased readiness for 21st century careers. Debate also improves student literacy by encouraging large amounts of in-depth research, reading, and then writing briefs which students must complete in preparation for their competitions.During 2025, SUDL coached over 50 students at four high schools. SUDL also chaperoned debaters at 16 weekend debate tournaments, 10 of which were held in-person and the remainder of which were held on-line. Seniors had a 100% high school graduation rate in 2025.
Expenses $89,404 · Revenue $200,741
As filed on the 2025 return.
Listed in Part VII
-
Abby Gray
Director
- Total calculated
- $0
- Hours/week
- 2
-
Stephen Goldberg
President
- Total calculated
- $0
- Hours/week
- 2
-
Kevin Woodruff
Treasurer
- Total calculated
- $0
- Hours/week
- 2
-
Grace Galligher
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Kate Tully
Director
- Total calculated
- $0
- Hours/week
- 2
-
Sam Haley-Hill
Director
- Total calculated
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 27 April 2026
- IRS schema version
- 2025v4.1
- Source object
- 202631779349301258
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