Laguna Niguel Elementary School Foundation
Nonprofit profile at a glance
- EIN
- 200091566
- IRS 990-EZ coverage
- 2014–2024
- Forms available
- Form 990-EZ 2024
- Location
- Laguna Niguel, CA, USA
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $45,310
- Expenses
- $66,000
- Assets
- $97,316
- Liabilities
- $9,603
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Ally Bruninghaus (President)
- Marcus Bruninghaus (Vice President)
People named in this filing
- Ally Bruninghaus (President)
- Nicole Murphey (Secretary)
- Bridie Hatch (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve as a supportive body which offers educational activities
What it reported doing in 2024
Educational Materials
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
- Direct operator. The filing allocates 100% 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
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 82
- Sustainability: 32
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34%; rating input score 34
- Program expense ratio: 23.3%; rating input score 23
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -45.7%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 1.47; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -8.2% per year; rating input score 0; 30th percentile among comparable filings
- Revenue growth: -3% per year; rating input score 0; 40th percentile among comparable filings
- Asset growth: 15.2% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 34% of revenue deployed · 23.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $15K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
- High — Financial Efficiency: Program expense ratio scored 23/100.
- High — Sustainability: Operating margin scored 14/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.