Buen Dia Corporation

Nonprofit profile at a glance

EIN
942590868
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4154313535
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$859,650
Expenses
$915,210
Assets
$919,064
Liabilities
$245,048

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Jim Quadra (President)

Highest reported compensation

  • Adelina Arcelona (Executive Dir.): $80,533 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 mission of Buen Dia Corporation is to pioneer innovative, developmentally-appropriate educational practices and to embrace a diversity of culture and thought for children, youth and families. The heart of the organization is an arts-focused preschool program that promotes personal discovery and mutual respect with a Spanish-bilingual component that provides a setting where children and their families can flourish. Other priorities include community outreach projects in the areas of early childhood education mental and physical health, nutrition, the creative arts and other related fields.

What it reported doing in 2024

Buen Dia Corporation operates Buen Dia Family School, a childcare center offering nurturing, educational care for 30 preschool children each year. A primary goal is to provide opportunities for positive interactions, personal discovery and hands-on learning. The curriculum is based on a developmental approach that encourages self-expression and active exploration. The teaching staff is culturally sensitive to the individual needs of the children and there is a Spanish-bilingual component to the program. Each year the school works with parents and their extended families to develop a high-quality program for the children and Buen Dia partners with DayCare Consultants, a mental health organization that supports the needs of families. Outreach services are available to both children and their families.Buen Dia is committed to exploring a great variety of art forms and has received grants from the California Arts Council and the National Endowment for the Arts. Buen Dia offers work-study programs to college students, volunteer positions to high school students and encourages alumni to visit on a regular basis. The school is a vibrant part of its neighborhood and participates in tree plantings, local development and a local community gardens.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 92
  • Accountability: 73
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.3%; rating input score 99
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: $48.73 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 22nd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 99.3% of revenue deployed · 93.3% of spending went to programs
  • Governance: 8 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $854K in reported program spending
  • Leadership: top reported pay $81K · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.