El Morro Elementary Pta
Nonprofit profile at a glance
- EIN
- 956152268
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2012
- Location
- Laguna Beach, CA, USA
- Phone
- 9494977780
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $108,682
- Expenses
- $76,787
- Assets
- $126,068
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- ALLISON EGGERS (PRESIDENT)
- EMILY ROLFING (VICE PRESIDENT)
People named in this filing
- ALLISON EGGERS (PRESIDENT)
- KORTNEY LILLESTRAND (SECRETARY)
- SARAH MILLIGAN O'CONNELL (PARLIAMENTARIAN)
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
To represent our members and to empower and support them with skills in advocacy, leadership, and communication to positively impact the lives of all children and families.
What it reported doing in 2024
Provided various support to student activities such as character awards, spirit wear, yearbooks, and equipment for playgrounds and gardening.
Operating model
- Revenue model
- Donor-supported. 91% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 99% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 72
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.9%; rating input score 65
- Program expense ratio: 91.9%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 29.3%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -5.9% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -1.4% per year; rating input score 0; 19th percentile among comparable filings
- Asset growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 64.9% of revenue deployed · 91.9% of spending went to programs
- Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $71K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.