Manta Ray Aquatics Inc
Nonprofit profile at a glance
- EIN
- 461807794
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- El Cajon, CA, USA
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $167,899
- Expenses
- $167,338
- Assets
- $49,042
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Cathy Elgas (President)
- Brian Bogglin (Team Offical and Vice President)
People named in this filing
- Cathy Elgas (President)
- Gary Elgas (Treasurer)
- Amy Cox (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Manta Ray Aquatics provides youth swimmers instruction in swimming swim practice and swim competitions.
What it reported doing in 2025
Swim competition team unity and support of other team swimmers. 150 swimmers
Operating model
- Revenue model
- Membership-supported. 100% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for member benefits.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0.3%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 23.9%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 36.7% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 2.1% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: 2% per year; rating input score 100; 32nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $168K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.