The Catholic Kolping Society of America Los Angeles Branch

Nonprofit profile at a glance

EIN
951660334
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
2133889438
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$348,530
Expenses
$264,044
Assets
$856,617
Liabilities
$1,344

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARIA SCHAFER (President)

Highest reported compensation

  • MARIA SCHAFER (President): $49,017 total reported compensation
  • Mary Freidouni (FINAN SEC/TREAS): $26,567 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide Room and Board for students and senior citizens at very low cost; lunches and trips for senior citizens; hold religious services during the year and have a celebration with the church.

What it reported doing in 2024

Various activities for Students and Seniors. See exempt primary purpose.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 81
  • Accountability: 68
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.6%; rating input score 42
  • Program expense ratio: 53.5%; rating input score 54
  • Fundraising efficiency: $1.27 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 28.6%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 41.6% of revenue deployed · 53.5% of spending went to programs
  • Governance: 7 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $141K in reported program spending
  • Leadership: top reported pay $49K · 5 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 11 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.

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 — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.