Los Al Rugby Club
Nonprofit profile at a glance
- EIN
- 823550900
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- Cypress, CA, USA
- Phone
- 9496788667
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $135,501
- Expenses
- $125,570
- Assets
- $9,931
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- IERUSALEMA STEVESON FAUPUSA (CEO)
People named in this filing
- IERUSALEMA STEVESON FAUPUSA (CEO)
- JEANETTE MENI (CFO)
- DAYNALIZA MACKENZIE FAUPUSA (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to empower local youth through rugby by providing opportunities to learn, compete, and grow in a supportive team environment. We strive to develop not only skilled rugby players, but also responsible leaders who demonstrate discipline, respect, teamwork, resilience, and integrity on and off the field. Through rugby, education, mentorship, and character development, we seek to create pathways and opportunities for our athletes to pursue higher education, achieve their academic and athletic goals, and build a successful future beyond the playing field.
What it reported doing in 2025
Through rugby, education, mentorship, and character development, we seek to create pathways and opportunities for our athletes to pursue higher education, achieve their academic and athletic goals, and build a successful future beyond the playing field.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 53% for direct work, 41% for grants, and 6% for member benefits.
The verdict
MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 93
- Accountability: 0
- Sustainability: 43
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.8%; rating input score 75
- Program expense ratio: 80.8%; rating input score 81
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st 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: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.3%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.08; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 74.8% of revenue deployed · 80.8% of spending went to programs
- Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $101K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 4 filed schedules · includes grants
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Review — Sustainability: Operating margin scored 52/100.