Living Coast Discovery Center
Nonprofit profile at a glance
- EIN
- 330750177
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Chula Vista, CA, USA
- Phone
- 6194095900
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $2,080,665
- Expenses
- $2,685,940
- Assets
- $1,597,275
- Liabilities
- $291,966
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- BENEDICT VALLEJOS (EXECUTIVE DIRECTOR)
Highest reported compensation
- BENEDICT VALLEJOS (EXECUTIVE DIRECTOR): $138,626 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o
What it reported doing in 2024
See schedule o.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.1%; rating input score 93
- Program expense ratio: 69.6%; rating input score 70
- Fundraising efficiency: $2.17 raised per $1 spent on fundraising; rating input score 6; 6th 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; 63rd 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: -29.1%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.59; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 5.5% per year; rating input score 100; 43rd percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 12.1% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 93.1% of revenue deployed · 69.6% of spending went to programs
- Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $139K · 12 people listed
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 6/100.
- High — Sustainability: Operating margin scored 4/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.