Laguna Niguel Youth Soccer Association
Legal name: Lnysa Inc
Nonprofit profile at a glance
- EIN
- 262746939
- IRS 990 coverage
- 2014–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Laguna Niguel, CA, United States
- Phone
- 8773856982
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $2,436,701
- Expenses
- $2,144,955
- Assets
- $1,784,687
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Neno Grguric (President)
- Richard Kelly (Vice President)
- Mark Thacker (Vice President)
Highest reported compensation
- Sam Nicholson (Employee): $199,112 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a positive, safe, and fun environment where young athletes grow on and off the field through a complete youth soccer player-development pathway for kids ages 3–18. LNYSA** (**Laguna Niguel Youth Soccer Association**) is more than just a soccer league — it’s a community movement, built by local families, for local families, right here in Laguna Niguel. Founded in 2008 as a nonprofit, LNYSA provides a complete player development pathway for kids ages 3 to 18 — from fun-filled first touches in our MiniKickers program to high-level competition in our club arm, Laguna United Football Club (LUFC). We believe in more than just the scoreboard. Our mission is to offer a positive, safe, and fun environment where young athletes grow both on and off the field. With weekly skills clinics, OpenPlay Fridays, community events, and a focus on long-term development, LNY.
What it reported doing in 2024
Competitve (club) youth soccer program
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- 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
SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 77
- Accountability: 85
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.8%; rating input score 85
- Program expense ratio: 96.3%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 12%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.83; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 9.3%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 9.9% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 9.5% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 11.1% per year; rating input score 100; 63rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 84.8% of revenue deployed · 96.3% of spending went to programs
- Governance: 11 of 12 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.1M in reported program spending
- Leadership: top reported pay $199K · 15 people listed · 3 of 6 pay-setting controls reported
- Consistency: 40 of 40 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.