Rotary Club of San Diego Foundation Inc
Nonprofit profile at a glance
- EIN
- 471766606
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Diego, CA, USA
- Phone
- 6192993309
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Foundations
Reported finances
- Revenue
- $711,459
- Expenses
- $406,062
- Assets
- $2,272,017
- Liabilities
- $8,461
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Highest reported compensation
- JORDAN MAHARAJ (Executive Dir.): $154,913 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The rotary club of san diego foundations mission is to support the san diego rotary club EIN 95-1165783. To that end, our mission is to encourage & foster community service via the ideal of service as a basis of worthy enterprise, application of the ideal of service in each rotarians life and advance international understanding, goodwill and peace through a world fellowship united in the ideal of service.
What it reported doing in 2024
Community service support for military members, students, youth leadership awards, public speaking by students, summer camps for children, international support for youth exchange programs, international aid and relief programs, group study exchanges, etc.
Operating model
- Revenue model
- Donor-supported. 90% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.
The verdict
SUPPORTED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 58
- Accountability: 84
- Sustainability: 83
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.6%; rating input score 52
- Program expense ratio: 85.1%; rating input score 85
- Fundraising efficiency: $13.62 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 3rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 83.5%; rating input score 83; 36th percentile among comparable filings
- 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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 42.9%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 5.6; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 3.2%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 7.4% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: 17.8% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 51.6% of revenue deployed · 85.1% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $346K in reported program spending
- Leadership: top reported pay $155K · 9 people listed · 1 of 6 pay-setting controls reported
- Consistency: 21 of 23 current checks pass · 2 findings to review
- Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 5 filed related-organization links
- 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 — Financial Efficiency: Mission deployment rate scored 52/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 57/100.