Greater San Diego After-School All-Stars

Nonprofit profile at a glance

EIN
330687576
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
San Diego, CA, USA
Phone
3102773373
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Official website

Reported finances

Revenue
$981,453
Expenses
$887,649
Assets
$118,713
Liabilities
$123,744

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • Tyree Dillingham (Executive Dir.): $104,087 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Greater San Diego After-School All-Stars provides free, comprehensive out-of-school programming for under-served youth, focusing on enriching the mind, body, and character of every child we serve, and giving them the skills and self-confidence needed for school

What it reported doing in 2013

Provided top quality after-school programs with academic, recreation and cultural enrichment components to help young people do well in school and in life. Numerous schools were provided with after-school activities, serving 1,900 middle school students ages 5-18 in San Diego.

Operating model

Revenue model
Grant-funded. 62% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $14.35 raised per $1 spent on fundraising; rating input score 53; 53rd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.6%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 1.04; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -5% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -14% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 83.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $740K in reported program spending
  • Leadership: top reported pay $104K · 11 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 10 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.