Cabrillo National Monument Foundation

Nonprofit profile at a glance

EIN
951884723
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
San Diego, CA, USA
Phone
6192224747
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$741,909
Expenses
$738,085
Assets
$1,298,751
Liabilities
$57,865

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Emily Moore (Executive Director)

Highest reported compensation

  • Emily Moore (Executive Director): $135,339 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 Cabrillo National Monument Foundation is a Cooperating Association of the National Park Service organized to support the interpretive, educational and scientific programs offered to visitors of the Cabrillo National Monument.

What it reported doing in 2024

Visitor Center Cabrillo National Monument Foundation operates the store within the visitor center inside the park. Our store staff serve as additional interpretive and point of contact persons for visitor information. Our store provides interpretive and program related merchandise sales to extend the visitor experience beyond the Park. Annually budgeted aid to the National Park Service is primarily derived from the store operations. Aid consists of providing necessary supplies to protect and preserve cultural, historical, and natural resources at the Park.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 44%; rating input score 44
  • Fundraising efficiency: $1.15 raised per $1 spent on fundraising; rating input score 4; 4th 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: 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 44% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $325K in reported program spending
  • Leadership: top reported pay $135K · 14 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.