Navy-Marine Corps Relief Society

Nonprofit profile at a glance

EIN
530204618
IRS 990 coverage
2010–2025
Official website data refreshed
Aug 2026
Forms available
Form 990 2025
Location
Arlington, VA, United States
Phone
(800) 654-8364
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$48,902,234
Expenses
$28,725,002
Assets
$170,996,559
Liabilities
$3,024,690

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

46 people listed

Executive titles in this filing

  • LTGEN ROBERT R RUARK USMC RET (PRESIDENT/CEO)
  • RDML DAWN CUTLER USN RET (EXECUTIVE VICE PRESIDENT, COO)
  • CDR CHRISTOPHER DOUR USN RET (VICE PRESIDENT, CAO)
  • CAROLYN BAUER (VICE PRESIDENT, CFO)

Highest reported compensation

  • LTGEN ROBERT R RUARK USMC RET (PRESIDENT/CEO): $352,297 total reported compensation
  • RDML DAWN CUTLER USN RET (EXECUTIVE VICE PRESIDENT, COO): $320,998 total reported compensation
  • GILLIAN GONZALEZ (VP, CHIEF DEV & COMMS OFFICER): $250,296 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial, educational, and other assistance to active duty and retired Sailors, Marines, and their families.

What it reported doing in 2025

Financial assistance program provides interest free loans and grants to active duty and retired navy and marine corps members, dependents and survivors based on financial need.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 86% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 69
  • Accountability: 98
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $17.09 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.2%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.3%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 5.95; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 12th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 9 operating locations identified
  • Where the money goes: 59.1% of revenue deployed · 77.8% of spending went to programs
  • Governance: 25 of 26 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $22.3M in reported program spending
  • Leadership: top reported pay $352K · 46 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.7M reported
  • Consistency: 44 of 44 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.