Youth Fund of Southern California

Nonprofit profile at a glance

EIN
237420147
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Anaheim, CA, USA
Phone
9492328400
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Reported finances

Revenue
$492,806
Expenses
$317,780
Assets
$4,440,488
Liabilities
$20,255

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

Leadership & pay

13 people listed

Executive titles in this filing

  • DAVID M BROWN (Vice President)
  • MARK E PRESSEY (President)

Highest reported compensation

  • DONALD A MULLER (Trustee): $30,000 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 youth fund of southern California provides support for the development and encouragement of good citizenship and sound character among youth. This is accomplished by providing scholarships to members of the southern California jurisdiction, order of demolay for higher education and meeting spacefor the masonic youth groups of southern California.

What it reported doing in 2024

Expenses incurred in maintaining office and meeting space which is provided to southern California jurisdiction, order of demolay at no charge and is provided to job's daughters international at a reduced charge.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 93
  • Accountability: 76
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.4%; rating input score 73
  • Program expense ratio: 98.7%; 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.5%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 13.97; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 73.4% of revenue deployed · 98.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $314K in reported program spending
  • Leadership: top reported pay $30K · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.