Laguna Beach Lawn Bowling Club

Nonprofit profile at a glance

EIN
953819273
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Laguna Beach, CA, USA
Phone
6184090005
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$248,365
Expenses
$184,376
Assets
$448,459
Liabilities
$2,792

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SCOTT ROBERTS (President)
  • RICHARD THOMAS (Vice President)

People named in this filing

  • SCOTT ROBERTS (President)
  • RICHARD THOMAS (Vice President)
  • DENNIS LOCKWOOD (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote and instruct lawn bowling in the southern orange county area.

What it reported doing in 2025

The club provides lawn bowling instruction and year-round recreation and social events for residents of all ages. In addition to daily competition, the club hosts dozens of tournaments, contributes to national and divisional lawn bowling associations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 76
  • Accountability: 0
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.8%; rating input score 22
  • Program expense ratio: 29.3%; rating input score 29
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 3rd 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.8%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.43; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -26.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 21.8% of revenue deployed · 29.3% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.