Del Mar Pines Foundation for Education
Nonprofit profile at a glance
- EIN
- 264676082
- IRS 990 coverage
- 2018–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- San Diego, CA, US
- Phone
- 858.481.5615
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $297,968
- Expenses
- $202,639
- Assets
- $404,343
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JOELLE PENARANDA (PRESIDENT)
People named in this filing
- STELLA VARAGHUSE (SECRETARY)
- YU SHEN WANG (TREASURER)
- JING XIE (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To build character and inspire excellence in students by developing foundational, academic, social, and critical thinking skills that instill confidence and prepare students for future success.
What it reported doing in 2024
2024/2025 - grants provided for campus update all grants provided to benefit the student body. Customized shed project in the student playing area bleachers added in the music room rest table for the 3rd and 4th grade students all grants provided to benefit the student body.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - 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: 41
- Transparency & Controls: 79
- Accountability: 76
- Sustainability: 74
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 37.6%; rating input score 38
- Program expense ratio: 53.8%; rating input score 54
- Fundraising efficiency: $3.23 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: 32%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 2; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 9.7% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 15.7% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 15.4% per year; rating input score 100; 78th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 37.6% of revenue deployed · 53.8% of spending went to programs
- Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $109K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 19 of 21 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: Mission deployment rate scored 38/100.
- Review — Financial Efficiency: Program expense ratio scored 54/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 14/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.