Friends of San Marcos Parks and Rec
Nonprofit profile at a glance
- EIN
- 900984640
- IRS 990-EZ coverage
- 2017–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2016
- Location
- San Marcos, CA, USA
- Phone
- 7604154753
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Parks and Playgrounds
Reported finances
- Revenue
- $73,308
- Expenses
- $56,176
- Assets
- $114,618
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- STEVE WAGNER (VICE PRESIDENT)
- KATHRYN R GRAY (PRESIDENT)
People named in this filing
- JASON SIMMONS (BOARD MEMBER)
- MARTIN J WALLS (SECRETARY)
- STEVE WAGNER (VICE PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Enhance parks & rec programs & facility
What it reported doing in 2025
Double peak challenge is a race held in san marcos that has over 800 runners and over 100 volunteers and vendors. Fund received will be used for future opportunities.
Operating model
- Revenue model
- Earned-program. 62% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 33
- Transparency & Controls: 82
- Sustainability: 69
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 29.8%; rating input score 30
- Program expense ratio: 38.9%; rating input score 39
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 23.4%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 2.04; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -4.3% per year; rating input score 0; 37th percentile among comparable filings
- Revenue growth: 5.4% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 1.4% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 29.8% of revenue deployed · 38.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $22K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 8 filing years from 2017 to 2025
- Contacts: How to reach this organization
- 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 30/100.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.