Coast Guard Mutual Assistance

Nonprofit profile at a glance

EIN
311801931
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Arlington, VA, USA
Phone
7035767529
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$11,413,264
Expenses
$6,497,807
Assets
$63,321,852
Liabilities
$240,192

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

Leadership & pay

43 people listed

Executive titles in this filing

  • JOE RAYMOND (PRESIDENT (TERM ENDED))
  • JOHN C BAKER (VICE PRESIDENT)
  • BROOKE MILLARD (CHIEF EXECUTIVE OFFICER)
  • ZEITA MERCHANT (PRESIDENT)

Highest reported compensation

  • SARA L MARTIN (CHIEF INFORMATION OFFICER): $217,975 total reported compensation
  • BROOKE MILLARD (CHIEF EXECUTIVE OFFICER): $189,352 total reported compensation
  • MELLISSA BELL (CHIEF FINANCIAL OFFICER): $188,513 total reported compensation

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

Overview

Mission

Designtated by title 10 (10 U.S.c. 2566) as the military welfare society for the u.s. Coast guard, cgma empowers financial resilience for the coast guard community. Through tailored grant and interest-free loan programs, cgma provides critical support.

What it reported doing in 2025

Disaster and emergencies - cgma supports unanticipated expenses not covered by insurance post-disaster. In addition, cgma funds emergency travel and unexpected repairs to homes or vehicles. Cgma covers losses (funds, property, or identity) as well as gaps when pay issues arise. Cgma supports bills and expenses, privation, support to domestic violence survivors, and other dire circumstances. These short-term situations are out of the control of our clients, pose a serious financial or personal hardship, and require urgent help. Cgma is the coast guard's go-to resource in times of need. In addition to grants, cgma delivered $4,674,625 in interest-free loans, which is not accounted for in this line item/ not recognized by the IRS.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.4%; rating input score 61
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $9.53 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 64th 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: 43.1%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 9.75; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 17.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 61.4% of revenue deployed · 75% of spending went to programs
  • Governance: 24 of 24 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.9M in reported program spending
  • Leadership: top reported pay $218K · 43 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $267K reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.