Liahona Motu Foundation

Nonprofit profile at a glance

EIN
263430103
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012, Form 990-N 2011
Location
Redwood City, CA, USA
Phone
5036864117
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$1,009,139
Expenses
$907,084
Assets
$4,340,383
Liabilities
$159,238

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVID TAUFOOU (PRESIDENT/CE)

Highest reported compensation

  • DAVID TAUFOOU (PRESIDENT/CE): $60,000 total reported compensation

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

Overview

Mission

The organization was established to help empower high school students to strive for greatness and to become responsible, compassionate leaders.

What it reported doing in 2024

Providing athletic training (speed, agility, and strength training); academic support (tutoring, time management skills, relationship building); and life skills development (college counseling, leadership training, community outreach opportunities, internships, etc.) for program participants, which consist primarily of high school aged youth from lesser circumstances and resources.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 94
  • Accountability: 59
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 64.9%; rating input score 65
  • Fundraising efficiency: $19.01 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 4.78; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 19.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 64.9% of spending went to programs
  • Governance: 10 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $589K in reported program spending
  • Leadership: top reported pay $60K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.