Laguna Community Foundation

Nonprofit profile at a glance

EIN
460990639
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Laguna, NM, USA
Phone
5053317339
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Official website

Reported finances

Revenue
$395,630
Expenses
$423,734
Assets
$1,368,989
Liabilities
$420,270

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

Leadership & pay

4 people listed

Highest reported compensation

  • LEROY SILVA (EXECUTIVE DI): $108,642 total reported compensation

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

Overview

Mission

Laguna community foundation (lcf) generates resources and offers charitable support to initiatives that strengthen laguna pueblo and honor our core cultural values. Lcf supports projects that build leadership and advance social and economic conditions for all people.

What it reported doing in 2024

Laguna community foundation is a non-profit organization dedicated to empowering individuals and strengthening the pueblo of laguna. We achieve this by providing a range of services and resources, including: 1) community workshops and training: we offer a variety of workshops and training sessions to equip community members with the skills and knowledge they need to succeed. Our programs focus on financial literacy, leadership development, youth empowerment, and community capacity building. 2) fiscal sponsorship: we provide fiscal sponsorship to community groups and tribal entities, allowing them to focus on their missions without the administrative burdens of running a non-profit organization. 3)mini grants: we award mini-grants to support community-based initiatives that promote education, entrepreneurship, language and cultural preservation, professional development, and youth leadership. By investing in individuals and organizations, we strive to create thriving communities where everyone has the opportunity to reach their full potential.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.6%; rating input score 97
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $10.32 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 3.23; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 25.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 17.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 96.6% of revenue deployed · 77.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $329K in reported program spending
  • Leadership: top reported pay $109K · 4 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.