Lt Michael P Murphy Navy Seal Museum

Nonprofit profile at a glance

EIN
814132284
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
West Sayville, NY, USA
Phone
5168107564
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Museum, Museum Activities

Official website

Reported finances

Revenue
$540,634
Expenses
$775,545
Assets
$3,020,236
Liabilities
$461,856

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

Leadership & pay

16 people listed

Executive titles in this filing

  • JOHN D MURPHY (PRESIDENT)
  • BRYAN MASTRANGELO (VICE PRESIDENT)
  • CHRISTOPHER WYLLIE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTOPHER WYLLIE (EXECUTIVE DIRECTOR): $125,000 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 mission of the organization is to preserve the legacy of navy seals and to preserve the legacy of lt michael murphy and to contribute to the support of local naval sea cadets.

What it reported doing in 2024

The lt michael p. Murphy navy seal museum & sea cadet training facility is a dual purpose building serving as both a navy museum and a training facility for 11 17 year old sea cadets, both girls and boys to be better citizens. The museum itself has 7 exhibition halls promoting the bravery, legacy and stories of our navy special warfare heroes from world war 2 through the war on terror along with a memorial wall and seal training exhibition hall. These areas bring to the public's attention the exploits of these truly exceptional men through movies, videos, artifacts and hands on "state of the art" computer displays of each era in the underwater demolition teams and navy seal history. (cont'd. On schedule o) the public and visitors will be able to grasp, comprehend and understand the sacrifices made by these extraordinary sailors in protecting this country. The museum allows the public to note the cost of freedom in the lives lost as well as the operational stories of the various periods in naval history. The adjoining sea cadet training facility acts as both an event space and training facility for the lt michael p. Murphy sea cadet division and teaches leadership skills and citizenry to our younger generations, some of whom may seek to join the military and serve this nation. This facility offers classroom work, naval history and physical exercises to promote strong minds and bodies.

Operating model

Revenue model
Donor-supported. 86% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72%; rating input score 72
  • Fundraising efficiency: $72.7 raised per $1 spent on fundraising; rating input score 83; 83rd 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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: -43.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 3.89; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 44% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $559K in reported program spending
  • Leadership: top reported pay $125K · 16 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.