The Santa Cruz Lesbian and Gay Community Center

Nonprofit profile at a glance

EIN
770212967
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Santa Cruz, CA, USA
Phone
8313224869
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,144,955
Expenses
$1,506,311
Assets
$2,504,786
Liabilities
$111,275

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

Leadership & pay

18 people listed

Executive titles in this filing

  • CHERYL FRAENZL (Executive Director)

Highest reported compensation

  • CHERYL FRAENZL (Executive Director): $134,599 total reported compensation
  • CYBELE LOLLEY (Clinical Program Direc): $123,600 total reported compensation
  • MELANIE ZARAGOZA (Director Development): $117,000 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 Diversity Center inspires and advocates for the LGBTQ+ people of Santa Cruz and Monterey counties by providing critical services, spaces, education, and events that enhance our community's well-being, allowing individuals to build resiliency and thrive.

What it reported doing in 2024

Individual Counseling and Case Management: Provided by a licensed clinician and supervised Mental Health Trainees our counseling services address trauma, anxiety, depression, and systemic challenges such as lack of access to housing, healthcare, or insurance.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 86
  • Accountability: 78
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.9%; rating input score 50
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: $5.9 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 32.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 49.9% of revenue deployed · 69.9% of spending went to programs
  • Governance: 8 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $828K in reported program spending
  • Leadership: top reported pay $135K · 18 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.