Los Angeles United Futbol Academy

Nonprofit profile at a glance

EIN
474132646
IRS 990 coverage
2015–2022
Forms available
Form 990 2022
Location
Los Angeles, CA, USA
Phone
2136943112
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Soccer

Official website

Reported finances

Revenue
$1,172,350
Expenses
$1,186,961
Assets
$12,300
Liabilities
$8,309

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ROCKARD DELGADILLO (CEO AND CHAIRMAN)
  • TONY MARCELLI (PRESIDENT)

People named in this filing

  • ROCKARD DELGADILLO (CEO AND CHAIRMAN)
  • JEROLD NEUMAN (SECRETARY)
  • MARC MILLS (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. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage positive interaction of all youths and amateurs in the community through the development of skills and knowledge of the game of soccer.

What it reported doing in 2022

Promote youth soccer and provide the opportunity for every willing and able participant to learn and play the game as members of the California state soccer association-south (cal south) and the united states soccer development academy. Los angeles united futbol academy also supports and participates in cal south and the united states soccer development academy sanctioned leagues, competitions and educational programs.during this fiscal year we partnered with organizations and individuals that donated administrative and coaching services. These donated services are critical to our program.laufa requires that every board member, coach, assistant coach and manager within our club (including all volunteers) to complete a mandatory comprehensive fingerprint background check through the department of justice as part of our risk management policy. We do not allow board members, coaches, assistant coaches or managers on the field until they have completed the live scan & doj review and been cleared.additionally, every coach and assistant coach (including all volunteers) must complete certified coaching education classes and be licensed as a professional coach. Coaches must be licensed by cal south and/or be licensed by the u.s. Soccer federation. They also continue their coaching education in an aggressive professional manner. Every volunteer should by every measure be paid, but instead donate their services to laufa because of our mission.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.7%; rating input score 68
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: Limited

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: 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 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -1.2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 18.7% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 21.3% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 67.7% of revenue deployed · 66.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $794K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2015 to 2022
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.