California League of Senior Citizens

Nonprofit profile at a glance

EIN
951622213
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Fresno, CA, USA
Phone
5592518656
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$19,460
Expenses
$13,045
Assets
$1,444,902
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • LEE S SMITH (President)
  • GILBERT KUANG (Vice President)

Highest reported compensation

  • LEE S SMITH (President): $12,000 total reported compensation
  • MICHAEL DONER (Treasurer): $9,000 total reported compensation
  • GILBERT KUANG (Vice President): $9,000 total reported compensation

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

Overview

Mission

Provide funds used to supply information to the low-income elderly on housing, ssa & ssi benefits, etc. Also, provide financial support for other charitable low-income housing projects.

What it reported doing in 2024

Provided information for the low-income elderly on housing; info and referral regarding SSA and SSI benefits, Medicare, Medi-Cal, nutrition programs, low-cost or free legal services, recreation and social activities to residents in a 552-unit complex and a 180-unit complex. Also provided financial support for these two low-income housing projects for the elderly and handicapped.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 110.76; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -16% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 49th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $12K · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.