Sbcs Corporation

Nonprofit profile at a glance

EIN
952693142
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Chula Vista, CA, USA
Phone
6194203620
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$62,651,813
Expenses
$55,889,564
Assets
$64,418,087
Liabilities
$43,618,833

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • KATHRYN LEMBO (CEO)

Highest reported compensation

  • KATHRYN LEMBO (CEO): $546,526 total reported compensation
  • ISMENA MEJIA (VP OF ADM OPER): $255,452 total reported compensation
  • MAURICIO TORRE (VP OF PROG OPER): $252,812 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

SBCS transforms communities to support the well-being and prosperity of children, youth and families.

What it reported doing in 2024

Youth and Community Wellness: SBCS provides a full spectrum of services designed to offer youth and their families with the resources and skills they need to reach their full potential. Through wrap-around supports, youth are assisted in their transition to adulthood, enabling them to give their best not only to themselves, but also to their community. Programs include youth prevention and intervention diverting youth who are at-risk of involvement in the juvenile justice system or have committed low-risk offenses; Chula Vista and San Diego Promise Neighborhoods providing resources needed for children to excel in school, advance to post-secondary education, earn a living wage and lead healthy lives; foster and transitional youth support; and career and technical education for youth involved in the foster or juvenile justice systems or experiencing housing insecurity.Created by compassionate community members in 1971, SBCS has also grown to respond to overall community needs. Our Community Wellness programs are rooted in the neighborhoods we serve and work to cultivate leadership within them. Programs include promotora liaisons between families and support; Resident Leadership Academy advocacy and civic engagement training; and National City Family Resource Center providing wraparound services to families of school-aged children in partnership with local school districts.

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 98% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th 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; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 85.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $47.7M in reported program spending
  • Leadership: top reported pay $547K · 19 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.9M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 11 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 6 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.