LAGUNA OCEAN FOUNDATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2003

Principal Officer

ROB LEE

Phone

8585271400

Tax Period

2024-07-01 to 2025-06-30

LAGUNA OCEAN FOUNDATION, founded in 2003, is a small nonprofit in the Environment sector that reported $614K in total revenue in fiscal year 2024. Revenue surged 40% from the prior year, signaling strong growth momentum. The organization ran a surplus of $174K, a strong 28% operating margin.

Mission

PRESERVE AND PROTECT BEACHES.

Program Service Accomplishments

Program 1

Expenses: $440,538

PRESERVE AND PROTECT BEACHES, INTERTIDAL ZONE, WATERSHEDS AND OCEAN WATERS OF LAGUNA BEACH AND TO EDUCATE THE PUBLIC ABOUT LOCAL RESOURCES. THE ORGANIZATION HAS TRAINED OVER 200.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $608,826

Program Service Revenue $0

Investment Income $5,437

Other Revenue $0

TOTAL REVENUE $614,263

Expense Breakdown

Grants Paid $0

Salaries & Benefits $202,614

Fundraising Expenses $0

Program Expenses $440,538

Other Expenses $237,924

TOTAL EXPENSES $440,538

Year-over-Year Comparison

	2024	2023	Change
Revenue	$614,263	$439,504	+0.4%
Expenses	$440,538	$443,492	0.0%
Net Income	$173,725	$-3,988	-44.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ED ALMANZA	vice Chair	6.00	Director	$0	$0	$0
ANNE DABB	Director	2.00	Director	$0	$0	$0
JIM KEMPTON	Director	2.00	Director	$0	$0	$0
MIKE CAPOBIANCO	Director	2.00	Director	$0	$0	$0
ROB LEE	Executive Dir.	6.00	Director	$0	$0	$0
CINDY LOVE	Secretary	3.00	Director	$0	$0	$0
TYSON REYES	Director	3.00	Director	$0	$0	$0
ANDREA STOCKERT	Director	3.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$614,263	$440,538	$396,218	$173,725
2024	$439,504	$443,492	$222,161	$-3,988
2023	$290,362	$346,833	$259,985	$-56,471
2022	$271,783	$230,780	$298,389	$41,003