Boys & Girls Clubs of Central Orange Coast Foundation

Nonprofit profile at a glance

EIN
330643628
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Irvine, CA, USA
Phone
7146483414
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$1,097,933
Expenses
$619,022
Assets
$12,288,040
Liabilities
$899,270

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ANNE MACPHERSON (PRESIDENT)
  • MARLA NOEL (VICE PRESIDENT)

People named in this filing

  • ANNE MACPHERSON (PRESIDENT)
  • MARLA NOEL (VICE PRESIDENT)
  • W DAVID STAUFFER JR (TREASURER)

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

Since 1994, boys & girls clubs of central orange coast foundation has supported the long-term health, sustainability and financial feasibility of the boys & girls clubs of central orange coast. Our mission is to operate exclusively to financially support boys & girls clubs of central orange coast and shall be operated in connection with this organization.

What it reported doing in 2024

Boys and girls club of central coast foundation exists to support the long term health and financial feasibility of the boys & girls clubs of central orange coast. Established in december 1994, the foundation provides unrestricted support to the club to cover operational and administrative costs associated with the business. The foundation provides donors with the opportunity to support the club through planned gifts that maximize efficiency and long term financial and estate planning. The boys & girls clubs of central orange coast foundation allows donors an option to leave a legacy gift that will support the club and the kids we serve for generations to come.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $101.1 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 43.6%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 19.85; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 19.9% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 85.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $532K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.