LAGUNA BEACH EDUCATION ENDOWMENT AND CAP (EIN 931021970) - Form 990 Financial Analysis & Trantor Score

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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

1990

Legal Domicile

Principal Officer

MIKE NOZZARELLA

Phone

9494946811

Tax Period

2023-07-01 to 2024-06-30

LAGUNA BEACH EDUCATION ENDOWMENT AND CAP, founded in 1990, is a small nonprofit that reported $124K in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $169K exceeded revenue, resulting in a 36% operating deficit.

Mission

THE MISSION OF THE LAGUNA BEACH EDUCATION ENDOWMENT AND CAPITAL FUND IS TO PROMOTE EDUCATIONAL EXCELLENCE IN OUR PUBLIC SCHOOLS THROUGH LONG-TERM PRIVATE FUNDING.

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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 (2023)

Revenue Breakdown

Contributions & Grants $50,000

Program Service Revenue $0

Investment Income $74,000

Other Revenue $0

TOTAL REVENUE $124,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $168,701

TOTAL EXPENSES $168,701

Year-over-Year Comparison

	2023	2022	Change
Revenue	$124,000	$157,424	-0.2%
Expenses	$168,701	$21,101	+7.0%
Net Income	$-44,701	$136,323	-1.3%

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

Employees

N/A

Volunteers

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
STEVE SAMUELIAN	President	2.00	Officer Director	$0	$0	$0
ELAINE BRASHIER	Director	1.00	Director	$0	$0	$0
NICOLE ANDERSON	Director	1.00	Director	$0	$0	$0
JONATHON COHEN	Director	1.00	Director	$0	$0	$0
CHAD NEAULT	Director	1.00	Director	$0	$0	$0
HARPAL SADHAL	Secretary	1.00	Officer Director	$0	$0	$0
MIKE NOZZARELLA	Treasurer	1.00	Officer Director	$0	$0	$0
ERIN BERRYMAN	Director	1.00	Director	$0	$0	$0
TOM MOTHERWAY	Director	1.00	Director	$0	$0	$0
MARK SMIALOWICZ	Director	1.00	Director	$0	$0	$0
SARAH DURAND	Executive Dir.	2.00	Officer	$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
2024	$124,000	$168,701	$5,262,365	$-44,701
2023	$157,424	$21,101	$4,771,832	$136,323
2022	$255,723	$28,267	$4,338,678	$227,456
2021	$299,269	$126,396	$5,031,179	$172,873
2020	$197,412	$155,804	$4,030,837	$41,608
2019	$372,812	$99,286	$4,037,043	$273,526
2018	$187,574	$127,149	$3,870,821	$60,425

LAGUNA BEACH EDUCATION ENDOWMENT AND CAP