Padrino Children's Foundation Inc

Nonprofit profile at a glance

EIN
473798912
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
San Diego, CA, USA
Phone
9727620431
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Foster Care

Official website

Reported finances

Revenue
$798,423
Expenses
$749,000
Assets
$283,238
Liabilities
$5,297

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JAMIE KELLY (PRESIDENT)

People named in this filing

  • JAMIE KELLY (PRESIDENT)
  • JIM CARDILLO (CHAIR PERSON)
  • EDEN NAIGLE (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide access to professional medical care for children whose families can't provide for their healthcare in todos santos and the surrounding area of baja California sur, mexico.

What it reported doing in 2025

In 2023 we began a capital campaign to build a new facility in todos santos, mx, where fundacion padrino todos santos ac (fpts) operates. In 2024 we transferred the majority of the accumulated funding to funds in mexico now belonging to fpts. In early 2025 we transferred the land that had been held by the pcf todos santos(formed to hold the land) to fpts, and we began the process of dissolving the pcf todos santos. As of the end of 2025 the dissolution process was still ongoing.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
  • 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Accountability: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.7%; rating input score 91
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: $80.52 raised per $1 spent on fundraising; rating input score 82; 82nd 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: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 6.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 30.5% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 23% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 90.7% of revenue deployed · 96.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $725K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and related organizations
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.