San Bernardino Children'S Benefit Associ

Nonprofit profile at a glance

EIN
951627155
IRS 990 coverage
2011–2017
Forms available
Form 990 2017
Location
San Bernardino, CA, USA
Phone
9098853085
Rating confidence
Limited
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$0
Expenses
$190,550
Assets
$0
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Randall Hoff DDS (President)

People named in this filing

  • Bobbi Simenton (Secretary)
  • Donna Call (Director)
  • George Theios (Director)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides complete professional dental services to uninsured and underinsured children between the ages of 3 to 18 living in the San Bernardino and surrounding communities including Colton, Highland and Muscoy. Services are provided for a $20 fee, regardless of number of services provided. No child is ever turned away if they can not afford to pay the fee.

What it reported doing in 2017

The Dr. Earl R. Crane Children's Dental Health Center serves uninsured and underinsured children ages 3-18. Assistance League of San Bernardino (ALSB) sponsors the Dental Center as well as the oral hygiene instruction in the San Bernardino City Unified School District. Through the efforts of the dentist and ALSB volunteers this program reaches 4,700 students. ALSB and the Dental Center are a presence at many local health fairs that reach 3,000 area residents. The Dental Center also funded 6 patients for orthodontic treatment.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -7.4% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: -15.7% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -20.1% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $191K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 7 filing years from 2011 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.