The Major Lucas Gruenther Legacy Foundation
Nonprofit profile at a glance
- EIN
- 473464458
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Tuolumne, CA, USA
- Phone
- 2093520705
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $41,513
- Expenses
- $50,373
- Assets
- $76,693
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ROMEL MATHIAS (VICE PRESIDENT)
People named in this filing
- ROMEL MATHIAS (VICE PRESIDENT)
- IRENE MURATA (SECRETARY)
- NANETTE MATHIAS (CFO)
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
Educational scholarships
What it reported doing in 2025
Educational scholarships in rememberance of lucas gruenther
Operating model
- Revenue model
- Other-operating. 95% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 82
- Sustainability: 42
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.2%; rating input score 36
- Program expense ratio: 29.8%; rating input score 30
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -21.3%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 1.52; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 36.1% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: -2.3% per year; rating input score 0; 42nd percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 36.2% of revenue deployed · 29.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $15K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2019 to 2025
- Contacts: How to reach this organization
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
- Moderate — Financial Efficiency: Program expense ratio scored 30/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.