Laguna Beach Police and Community Foundation
Nonprofit profile at a glance
- EIN
- 833307572
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Laguna Beach, CA, USA
- Phone
- 9493228590
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $139,738
- Expenses
- $82,257
- Assets
- $202,865
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- GLENN GRAY (President/Treas)
- TOM GIBBS (Vice President)
People named in this filing
- GLENN GRAY (President/Treas)
- TOM GIBBS (Vice President)
- MATT LAWSON (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Foundation's mission is to enhance the Laguna Beach Police Department and public safety, serve its officers and staff, and improve community relations and communications.
What it reported doing in 2024
The Foundation's programs consist of raising funds through Board dues, cash and in-kind donations, and fundraising events with the intent to distribute those donations to provide (i) emergency assistance, (ii) educational assistance, (iii) help fund enrichment activities, (iv) support the physical, mental and financial wellness of PD employees, and (v) help acquire important job performance equipment.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 100
- Sustainability: 75
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 38.7%; rating input score 39
- Program expense ratio: 65.8%; rating input score 66
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 41.1%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 2.47; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: 33% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 38.7% of revenue deployed · 65.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $54K in reported program spending
- Leadership: top reported pay $0 · 17 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 39/100.