Ocean View Teachers Association
Nonprofit profile at a glance
- EIN
- 953215844
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Huntington Beach, CA, USA
- Phone
- 7145366166
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $467,120
- Expenses
- $446,071
- Assets
- $97,616
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- REBECCA BROUSSARD (PRESIDENT)
- JENNIFER PAULINO (VICE-PRESIDENT)
Highest reported compensation
- REBECCA BROUSSARD (PRESIDENT): $5,000 total reported compensation
- JENNIFER PAULINO (VICE-PRESIDENT): $5,000 total reported compensation
- MARCI MCLAUGHLIN (TREASURER): $3,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve its teacher members
What it reported doing in 2024
Representation and negotiation for its teacher members
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 100
- Accountability: 63
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.6%; rating input score 95
- Program expense ratio: 99.4%; rating input score 99
- Fundraising efficiency: Limited
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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.5%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 3.5%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: 75% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 10% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 94.6% of revenue deployed · 99.4% of spending went to programs
- Governance: 4 of 4 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $5K · 4 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 1 filed schedules
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Accountability: Governance controls: 8 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Operating margin scored 50/100.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.