Mt Helix Park Foundation

Nonprofit profile at a glance

EIN
330859352
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
La Mesa, CA, USA
Phone
6197414363
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Private Independent Foundations

Official website

Reported finances

Revenue
$460,546
Expenses
$493,519
Assets
$3,264,932
Liabilities
$15,523

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Krista Powers (Executive Director)
  • Norm Hapke (Past President)
  • Robert Ball (Past President)
  • Wes Troy (President)

Highest reported compensation

  • Krista Powers (Executive Director): $90,630 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

The Mt. Helix Nature Theatre and Park rises up from the valley floor of San Diegos East County, Aptly called, The Crown Jewel of East County. The Mount Helix Nature Theatre and Park has been inspiring residents of southern California with its rugged beauty and scenic views since 1924. Perched atop Mt. Helix at an elevation of approximately 1300 feet, the historic park offers a spectacular 360-degree view of San Diego County. The park is open to the public 365 days a year. In addition to the park operations, the amphitheater is the site to free community programs, donation-based yoga classes, weddings and memorials, and the inspiring Easter Sunrise service. The park receives no government funding, meaning the tens of thousands of visitors who use the park annually do so thanks to 100 funding by the Mt. Helix Park Foundation.

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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.6%; rating input score 84
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $8.78 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.2%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 6.62; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 83.6% of revenue deployed · 77.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $91K · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Operating margin scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.