Boys & Girls Club of Laguna Beach

Nonprofit profile at a glance

EIN
951878822
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Laguna Beach, CA, USA
Phone
9494942535
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$4,275,773
Expenses
$3,932,379
Assets
$5,606,140
Liabilities
$867,493

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • AYESHA MAHAPATRA (PRESIDENT)
  • MARK SKAIST (VICE PRESIDENT)
  • TERRY ANDERSON (PAST PRESIDENT, INTERIM TREASURER)
  • PAMELA ESTES (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • PAMELA ESTES (CHIEF EXECUTIVE OFFICER): $151,312 total reported compensation
  • CHRISTOPHER SWITZER (CHIEF FINANCIAL OFFICER): $94,706 total reported compensation
  • MONICA MCDADE (CHIEF ADVANCEMENT OFFICER): $93,343 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enable all young people, especially those who need us most, to realize their full potential as healthy, caring, and responsible adults.

What it reported doing in 2025

Since 1952, we have been at the forefront of youth development. Our mandate is to reach those who need us most and never turn away a child for financial circumstances. We promote the healthy social, emotional, physical, and intellectual development of young people with diverse social, economic, and cultural backgrounds. Each day, we serve over 4,000 youth in laguna beach, laguna hills, lake forest, & mission viejo both during and after school. We use trauma-informed practices to meet each child where they uniquely are and help them gain the skills, attitudes, and support systems they need to thrive in life. We advocate for the importance of play in young people's lives and how they learn and grow from it. The impact we have on our children and families is centered on building healthy relationships, amongst our club members, team members, volunteers, donors, and partner agencies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 83.5%; rating input score 83
  • Fundraising efficiency: $6.26 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 83.5% of spending went to programs
  • Governance: 19 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $151K · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.