Boys & Girls Clubs of Northwest San Diego County Foundation
Nonprofit profile at a glance
- EIN
- 953201906
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Solana Beach, CA, USA
- Phone
- 8587559012
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $1,913,493
- Expenses
- $2,197,647
- Assets
- $6,268,299
- Liabilities
- $793,477
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- MARINEKE VANDERVORT (Int President)
- JODI DIAMOND (President)
Highest reported compensation
- MARINEKE VANDERVORT (Int President): $241,444 total reported compensation
- JODI DIAMOND (President): $102,839 total reported compensation
- TAMMY WALZ (CSO): $76,413 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 purpose of the foundation is the solicitation, receipt and administration of property and monies for the benefit of boys and girls clubs of northwest san diego county for its charitable uses.
What it reported doing in 2024
Polster scholarships: scholarships for attendance at institutions of members, past and present, of the boys and girls clubs of northwest san diego county.cooper foundation scholarships: scholarships for attendance at institutes of elementary education tutoring programs for the youth of the northwest san diego community.foundation/scripps scholarships: healthcare scholarships for attendance at institutes of higher trade schools for the youth of the community and members, past and present, of the boys and girls clubs of northwest san diego county.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 4
- Transparency & Controls: 75
- Accountability: 91
- Sustainability: 37
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 3.5%; rating input score 4
- Program expense ratio: 1.6%; rating input score 2
- Fundraising efficiency: $2.52 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -14.9%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 2.85; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 9.5%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: -12.7% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 4.6% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 3.5% of revenue deployed · 1.6% of spending went to programs
- Governance: 19 of 19 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $35K in reported program spending
- Leadership: top reported pay $241K · 22 people listed · 1 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 4/100.
- High — Financial Efficiency: Program expense ratio scored 2/100.
- High — Financial Efficiency: Fundraising efficiency scored 7/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.