Build San Diego Foundation
Nonprofit profile at a glance
- EIN
- 201800690
- IRS 990 coverage
- 2017–2025
- Forms available
- Form 990 2025, Form 990-EZ 2016, Form 990-N 2025
- Location
- Lakeside, CA, USA
- Phone
- 8585587444
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $86,287
- Expenses
- $90,025
- Assets
- $723,550
- Liabilities
- $61,487
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- ROCKY QUALIN (PRESIDENT)
- ILKA T DE LEON (EXECUTIVE DIRECTOR (AS OF JULY '25)
Highest reported compensation
- ILKA T DE LEON (EXECUTIVE DIRECTOR (AS OF JULY '25): $50,608 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Build san diego foundation's primary purpose is to offer scholarships to students interested in pursuing careers in engineering, construction management, general contracting, and other disciplines.
What it reported doing in 2025
Build san diego offers scholarship to students interested in pursuing careers in engineering, construction management, general contracting, and other disciplines and provides mentoring programs to small and emerging businesses to help foster their success in the industry. Build san diego foundation awarded scholarships to 6 individuals to help them pursue careers in engineering and general contracting. The organization also develops programs for professionals in related industries to educate about the profession. Build conducts community development programs and activities and promotes construction curriculum in schools by sponsoring construction related field trips.
Operating model
- Revenue model
- Donor-supported. 72% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 63% for direct work, and 37% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 68
- Accountability: 84
- Sustainability: 42
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.7%; rating input score 75
- Program expense ratio: 45.5%; rating input score 45
- Fundraising efficiency: $3.06 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.3%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 8.04; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 56.2%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: 11.8% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: -1.4% per year; rating input score 0; 51st percentile among comparable filings
- Asset growth: 9.5% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: 74.7% of revenue deployed · 45.5% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $41K in reported program spending
- Leadership: top reported pay $51K · 6 people listed · 0 of 6 pay-setting controls reported
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes grants and executive pay
- Filing history: 9 filing years from 2017 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 45/100.
- High — Financial Efficiency: Fundraising efficiency scored 29/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.