La Jolla Parks and Beaches Incorporated

Nonprofit profile at a glance

EIN
453281923
IRS 990-EZ coverage
2017–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
La Jolla, CA, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$32,631
Expenses
$7,045
Assets
$151,891

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ROBERT EVANS (President)
  • JOHN SHANNON (Vice President)

People named in this filing

  • ROBERT EVANS (President)
  • JOHN SHANNON (Vice President)
  • BARBARA DUNBAR (Secretary)

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

The purpose of the LJPB shall be to preserve, protect and enhance La Jolla parks and beaches. The LJPB may also make recommendations to the Park and Recreation Department, and to the Park and Recreation Board and other park advisory committee, on matters in the LJPBs jurisdiction, as identified in the Special Use Permit. The LJPB and each member/director of the LJPB shall at all times act in the best interests of the City. The LJPB may raise funds in accordance with the provision of its Park and Recreation Director-approved bylaws and must work with the Park and Recreation Department when providing programs, special events, and enhanced services.

What it reported doing in 2025

Windansea belvedere project

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 28
  • Transparency & Controls: 82
  • Sustainability: 80
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.7%; rating input score 12
  • Program expense ratio: 54.2%; rating input score 54

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 78.4%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 21.56; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 25.4% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: -8.6% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 11.7% of revenue deployed · 54.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $4K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 12/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.