Southern Marin Lacrosse Club
Nonprofit profile at a glance
- EIN
- 760843035
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Mill Valley, CA, USA
- Phone
- 4157864322
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $642,168
- Expenses
- $718,567
- Assets
- $751,091
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- Jon Porter (Pres./Ex. Dir.): $144,000 total reported compensation
- Mary Beth Todd (Member At Large): $20,000 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 organization's mission is to teach, facilitate and promote the game of lacrosse for youths age 15 and under and who live within Southern Marin County.
What it reported doing in 2024
The organization formed and managed 50+ teams in the spring season with over 750 boys and girls to further the development of the game of lacrosse for the youth in our community. In addition, the organization formed an managed an additional 75+ programs with over 1,800 registrants during the summer, fall, and winter months for player development purposes and tournament play opportunities.
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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 80
- Accountability: 28
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.1%; rating input score 95
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 4th 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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -11.9%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 1.05; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 22.8%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 6.1% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 9.8% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 95.1% of revenue deployed · 85% of spending went to programs
- Governance: 0 of 5 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $611K in reported program spending
- Leadership: top reported pay $144K · 5 people listed
- Consistency: 16 of 17 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2014 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.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Officer compensation ratio scored 12/100.