Assistance League of Laguna Beach

Nonprofit profile at a glance

EIN
956093687
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Laguna Beach, CA, USA
Phone
9494946097
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
In-Home Assistance

Official website

Reported finances

Revenue
$744,237
Expenses
$812,360
Assets
$2,087,890
Liabilities
$40,115

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Kathy Pawluk (President)
  • Linda Barisic (Vice President)
  • Kathleen Hester (Vice President)
  • Catherine Major (Vice President)

People named in this filing

  • Kathy Pawluk (President)
  • Linda Barisic (Vice President)
  • Kathleen Hester (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assistance League of Laguna Beach volunteers are focused on transforming lives and strengthening our community.

What it reported doing in 2024

Operation School Bell (OSB) provides supplies and essentials to preschool children, supports cultural youth programs, and provides welcome kits and supplies for the local Youth Shelter. In addition, Chapters for Children, conducted in collaboration with other Assistance League chapters, provides the children of enlisted families at Camp Pendleton Marine Base with shoe vouchers and diapers. Another program supplies military families with items needed to celebrate events and holidays throughout the year. The Chapter also provides college scholarships to Laguna Beach High School seniors and supports an equine assistance program for children with disabilities.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 84
  • Accountability: 72
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.1%; rating input score 80
  • Program expense ratio: 72.8%; rating input score 73
  • Fundraising efficiency: $4.55 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 76.4%; rating input score 76; 33rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.2%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.57; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 80.1% of revenue deployed · 72.8% of spending went to programs
  • Governance: 9 of 11 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $592K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 15 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.