San Diego Mineral & Gem Society
Nonprofit profile at a glance
- EIN
- 956049910
- IRS 990 coverage
- 2018–2025
- Forms available
- Form 990 2025, Form 990-EZ 2017
- Location
- San Diego, CA, USA
- Phone
- 6192444269
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $125,527
- Expenses
- $124,132
- Assets
- $603,654
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- LUANN BENTON (President)
People named in this filing
- JIM PARRISH (MUSEUM CURATOR)
- DAVE SMITH (JUNIOR COORD.)
- ELLEN RICEMAN (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Disseminate knowledge and encourage study of minerology, lapidary and earth sciences.
What it reported doing in 2025
LAPIDARY SCHOOL: During Summer 2025, a total of seventeen (17) volunteer instructors, and a like number of volunteer assistant instructors, held twenty-one (21) three-hour or longer classes per week, for approximately 115 students per week. During Fall 2025, Winter and Spring 2026, a total of twenty-two (22) volunteer instructors, and a like number of volunteer assistant instructors, held thirty (30) three-hour or longer classes per week, for approximately 180 student per week. Classes included: cabochon making; faceting of gemstones; beginning silver fabrication of jewelry; intermediate silver fabrication; advanced silver fabrication; chasing and repouss; metal casting; rock carving; sphere making; wire wrap and wire work jewelry; and a special class for Juniors ages 9-17. SPECIAL INTEREST GROUP MEETINGS: Nine General Meetings were held during the year, on a variety of topics related to gems, minerals, fossils, jewelry and other interests. One combined Mineral Division and Gemological Division meeting was held in Summer 2025. Four Mineral Division and four Gemological Division meetings were held, in alternate months. All meetings were open to the public, with an attendance ranging from 25 to 50 people per meeting.VISITS, LECTURES, SAMPLES: (1) Approximately 800 children and teachers from public and private schools toured the Society museum and Lapidary School. Brief lectures and rocks were provided for free upon request.(2) Boxed mineral specimen sets and buckets of other samples of minerals, rocks and gems were provided to elementary school teachers for free, upon request.The SDMG Museum was open for its normal hours: 11 am to 4 pm daily.TOURS & SPECIMEN I.D.: Several Society volunteers gave 2-4 tours weekly to members of the general public interested in touring the Lapidary Classrooms and seeing students working on projects. Mineral, gem, lapidary and meteorite specimens were identified, for free. DECEMBER NIGHTS OPEN HOUSE: Held at the SDMG Building, 1770 Village Place, Balboa Park, San Diego CA, for two days, Friday and Saturday, Dec. 5 and 6, 2025. The free SDMG museum was open for extended hours, from 9 am to 11 pm, with docents answering questions about museum exhibits and demonstrators in every classroom showing off lapidary, metalsmithing, sphere making, lost wax casting, and faceting techniques. Donated mineral, fossil and lapidary specimens, as well as books and magazines, were available for sale to the public at low cost. ANNUAL SAN DIEGO COUNTY FAIR GEMS, MINERALS, FOSSILS & JEWELRY DEPT: The annual San Diego County Fair was held from June 11 through July 6, 2025, at the Del Mar Fairgrounds, 2260 Jimmy Durante Blvd., Del Mar, CA. The Coordinator, Assistant Coordinator and one departmental lead exhibit worker were members of the San Diego Mineral and Gem Society. Six of the eight Division judges were members of SDMG. The Museum-quality display of exhibits featured over 300 competitive and special entries, as well as seven mineral and gem dealers. Staff handled all aspects of setup, intake of exhibits, judging, ongoing maintenance, docent tours, scheduling of demonstrators and Dig for Treasure volunteers, exhibit giveback, and takedown. Volunteer demonstrators from San Diego Mineral and Gem, as well as other local rock clubs, answered fairgoers questions while showing off the skills necessary to polish rocks, make silver chains, facet gemstones, make polished rock spheres, carve rock into miniature sculptures, identify gemstones and minerals, and similar activities. Approximately 375,000 fairgoers toured the Gems & Minerals Dept. exhibit hall for an outstanding educational experience available nowhere else in San Diego County.
Operating model
- Revenue model
- Earned-program. 63% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 97% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.1%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 4.86; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 11.9% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 3.5% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: 2.3% per year; rating input score 100; 32nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 21 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $124K in reported program spending
- Leadership: top reported pay $0 · 21 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2018 to 2025
- 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 38/100.