Foundation for the Children of the Californias

Nonprofit profile at a glance

EIN
330415572
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
San Diego, CA, USA
Phone
6194005999
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$963,130
Expenses
$1,603,250
Assets
$4,777,900
Liabilities
$17,286

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • KATHIA BUSTILLOS (Chair/Temp CEO)

Highest reported compensation

  • KATHIA BUSTILLOS (Chair/Temp CEO): $120,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the health and nutrition of underserved children in the san diego-tijuana mega region primarily through the support of hospital infantil de las californias.

What it reported doing in 2025

As of 2025, hospital infantil has provided over 900,000 pediatric consultations, more than 69,000 pediatric dental procedures, more than 22,700 surgeries, and over 470,000 hours of service by volunteers from the us, canada, and mexico. In addition to providing medical care to children, hospital infantil has delivered over 700,000 hours of disease prevention and health promotion education to medical and health professionals, children and their families.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 75
  • Accountability: 96
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.5%; rating input score 74
  • Fundraising efficiency: $3.16 raised per $1 spent on fundraising; rating input score 9; 9th 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: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 27th 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: -66.5%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 2.98; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.5% of spending went to programs
  • Governance: 14 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $120K · 16 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 13 filing years from 2011 to 2025
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.