Boys & Girls Club of Laguna Beach
Current Fiscal Year
Fiscal Year Start Date: January 1, 2026
Fiscal Year End Date: December 31, 2026
Projected Revenue: $4,029,100
Projected Expense: $4,311,074
Revenue vs. Expense ($)
Expense Breakdown: 2025 (%)
| Administration Expense | 8.9% |
| Program Expense | 83.5% |
| Fundraising Expense | 7.6% |
Expense Breakdown: 2024 (%)
| Administration Expense | 2.1% |
| Program Expense | 81.4% |
| Fundraising Expense | 8.9% |
Expense Breakdown: 2023 (%)
| Administration Expense | 8.7% |
| Program Expense | 83.2% |
| Fundraising Expense | 8.1% |
990 Tax Form
Prior Three Years Total Revenue and Expense Totals
| Fiscal Year | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Revenue | $4,275,773 | $3,725,866 | $3,642,104 |
| Total Expenses | $3,932,379 | $3,657,613 | $3,678,274 |
Prior Three Years Revenue Sources
| Fiscal Year | 2025 | 2024 | 2023 |
|---|---|---|---|
| Foundation and Corporation Contributions | - | - | $585,615 |
| Government Contributions | $480,611 | $79,000 | $551,398 |
| Federal | - | - | - |
| State | - | - | - |
| Local | - | - | - |
| Unspecified | - | - | - |
| Individual Contributions | - | - | - |
| Indirect Public Support | - | - | - |
| Earned Revenue | $2,023,709 | $1,869,507 | $1,851,873 |
| Investment Income, Net of Losses | $421,600 | $129,284 | $70,550 |
| Membership Dues | - | - | - |
| Special Events | - | - | $582,668 |
| Revenue In-Kind | - | - | - |
| Other Revenue | - | - | $78,119 |
Prior Three Years Expense Allocations by Type
| Fiscal Year | 2025 | 2024 | 2023 |
|---|---|---|---|
| Program Expense | $3,282,138 | $2,977,382 | $3,061,649 |
| Administration Expense | $350,612 | $76,446 | $318,616 |
| Fundraising Expense | $299,629 | $325,761 | $298,009 |
| Payments to Affiliates | - | - | - |
| Total Revenue/Total Expenses | 1.09 | 1.02 | 0.99 |
| Program Expense/Total Expenses | 83% | 81% | 83% |
| Fundraising Expense/Total Revenue | 7% | 9% | 8% |
Prior Three Years Assets and Liabilities
| Fiscal Year | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $5,606,140 | $5,355,708 | $5,229,774 |
| Current Assets | $1,316,133 | $1,705,521 | $1,772,971 |
| Long-Term Liabilities | $550,628 | $571,310 | - |
| Current Liabilities | $316,865 | $223,677 | $769,303 |
| Total Net Assets | $4,738,647 | $4,560,721 | $4,453,681 |
Short Term Solvency
| Fiscal Year | 2025 | 2024 | 2023 |
|---|---|---|---|
| Current Assets/Current Liabilities | 4.15 | 7.62 | 2.30 |
Long Term Solvency
| Fiscal Year | 2025 | 2024 | 2023 |
|---|---|---|---|
| Long Term Liabilities/Total Assets | 10% | 11% | - |
Endowment/Capital Campaigns
Endowment Value: $1,691,482
Spending Policy: ENDOWMENT SPENDING POLICY Allocations of funds available for distribution will be made in two general ways: 1. Upon written request of the Chief Executive Officer, and with the approval of the Board, funds may be transferred to the Chief Financial Officer for those uses that conform to the purposes and restrictions incorporated in the enabling resolution adopted by the Board of Directors. 2. As set forth in this enabling Club resolution, the Endowment Committee may obligate monies for general expenses incident to the management and administration of the endowment. Extraordinary initiatives contemplated by the Committee to be undertaken for endowment development will be approved by the Club Board of Directors before implementation. It is the goal of the Endowment Committee to provide for a reasonable and consistent level of expendable funds to be made available for the purposes established for those funds. At the same time, it is committed to providing for the long-term growth of the endowment fund, at least at a level commensurate with inflation. Expendable funds will be determined on the basis of a total-return principle and will not be dependent upon income generated through interest or dividends. The funds available for distribution during any one year will be limited to 4 percent of the market value of the corpus, which value is determined by computing a three-year rolling average, with measures taken at the end of each of the preceding 12 quarters. (The market values for this purpose will be taken net of the fees for investment management.) All other expenditures, whether in category 1 or 2 above, will be taken from funds available for distribution. Any unexpended funds from those available for distribution in a given year will be accrued and will continue to be considered “available for distribution” in subsequent years, unless otherwise designated by action of the endowment committee, with the approval of the CEO and the Directors of the organization. Adopted by action of the Board of Directors of the Boys & Girls Club of Laguna Beach. The Board of Directors of the Boys & Girls Club of Laguna Beach, 1085 Laguna Canyon Road, Laguna Beach, CA 92651
Percentage: 4.0%
Are you currently in a Capital Campaign? No
CONTACT
Boys & Girls Club of Laguna Beach
1085 Laguna Canyon Rd
Laguna Beach, CA 92651
Pam Estes
Phone: (949) 494-2535