Point Loma Community Park and Recreation Council

Nonprofit profile at a glance

EIN: 330902893
IRS 990-EZ coverage: 2013–2017
Forms available: Form 990-EZ 2017
Location: San Diego, CA, USA
Phone: 6195311534
Rating: 88
Verdict: STRONG
Rating confidence: Moderate
Sector: Physical Fitness and Community Recreational Facilities

Reported finances

Revenue: $147,763
Expenses: $214,765
Assets: $63,280

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

Steve Riddle (Chairman)
Michael Moser (Vice-Chair)
Martha Phillips (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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To sponsor low-cost recreational and instructional programs for youth and adults in the Cabrillo and Presidio Recreation center areas.

What it reported doing in 2017

Provide repairs and improvements to the recreation center and park grounds

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: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

Financial Efficiency: 100
Transparency & Controls: 82
Sustainability: 16
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

Operating margin: -45.3%; rating input score 2; 2nd percentile among comparable filings
Total-asset coverage ratio: 0.29; rating input score 26; 26th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

Program expense growth: 12.9% per year; rating input score 100; 69th percentile among comparable filings
Revenue growth: 10.3% per year; rating input score 100; 70th percentile among comparable filings
Asset growth: -2.9% per year; rating input score 0; 24th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 100% of spending went to programs
Governance: Filed governance answers
Accomplishments: 3 filed program accomplishments · $235K in reported program spending
Leadership: top reported pay $0 · 8 people listed
Consistency: 6 of 7 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 5 filing years from 2013 to 2017
Contacts: How to reach this organization
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.

Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
High — Sustainability: Operating margin scored 2/100.
High — Sustainability: Total-asset coverage ratio scored 26/100.
High — Growth: Asset growth scored 0/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.