Santa Claus Inc of Greater San Bernardino

Nonprofit profile at a glance

EIN
956101275
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
San Bernardino, CA, USA
Phone
9098850090
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Gift Distribution

Official website

Reported finances

Revenue
$1,701,368
Expenses
$1,767,449
Assets
$1,144,621
Liabilities
$1,650

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

Leadership & pay

10 people listed

Highest reported compensation

  • Karen DiCarlo (Executive Dir.): $61,731 total reported compensation

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

Overview

Mission

The mission of Santa Claus, Inc. is to provide critical services to youth in the Inland Empire by empowering children, thereby strengthening the family unit through a variety of year round and seasonal community based programs.

What it reported doing in 2025

Santa Claus Inc., through its vital year-round Yes! and Christmas programs, partners with 96 nonprofits and 44 school districts in S.B. and Riverside Counties to make sure children living in poverty are provided with essential resources. With an astounding growth of over 1000% over the past ten years SCI provides positive intervention in the lives of children living in poverty, homelessness, and foster care who suffer from difficult living circumstances and a lack of basic childhood resources. Barriers to success contribute to an array of adverse childhood experiences which negatively impact a child's mental, emotional, and physical wellbeing. By fulfilling basic and desired needs, Santa Claus, Inc. reduces, and oftentimes reverses, many of the most common problems experienced by children suffering in poverty.Santa Claus, Inc., through its Yes! Youth Enrichment Services year-round programs, collaborates with International, National, and local partners including Delivering Good, Good360, Amazon, Walmart, Toys for Tots, Macy's, Burlington Coat Factory, Scholastic Books, Mattel, Hanes, and dozens of major manufacturers to provide clothing, shoes, coats, backpacks and school supplies, bedding and blankets, infant necessities, hygiene essentials, socks, underwear, books, and much more to children in need throughout San Bernardino and Riverside Counties. Over 45,000 children enjoy Merry Christmases each year through Santa Claus, Inc's traditional Christmas distributions.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.
  • 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: 87
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: $27.12 raised per $1 spent on fundraising; rating input score 63; 63rd 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 25th 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: -3.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 87.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $62K · 10 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 7 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.