Bird Rock Community Development Corporation

Nonprofit profile at a glance

EIN
330952543
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
La Jolla, CA, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$321,277
Expenses
$311,078
Assets
$170,834
Liabilities
$47,888

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JOE PARKER (President)
  • CHRISTINE MCVAY (Vice President)

People named in this filing

  • JOE PARKER (President)
  • CHRISTINE MCVAY (Vice President)
  • BARBARA DUNBAR (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to engage in all activities that enhance the growth and improvement of bird rock as a vibrant and diverse neighborhood.

What it reported doing in 2025

To bring about revitalization and to promote business improvement within the bird rock area of la jolla through activities which contribute to the economic and social well-being of the community

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 88
  • Accountability: 30
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 97.4% of spending went to programs
  • Governance: 0 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $303K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.