Special Needs Resource Foundation of San Diego

Nonprofit profile at a glance

EIN
464543603
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
San Diego, CA, USA
Phone
6196856970
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health, Crisis Intervention N.E.C.

Official website

Reported finances

Revenue
$86,795
Expenses
$111,719
Assets
$107,281
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Sharon Bay (President)

People named in this filing

  • Sharon Bay (President)
  • Michele Hancock (Secretary)
  • Linda Bay (Tresurer)

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

Special Needs Resource Foundation of San Diego's mission is to connect families (and individuals) with disabilities to resources, services and opportunities while encouraging an inclusive community and enhancing quality of life.

What it reported doing in 2025

Individual donations $1,070 SDFM Cover Kids Donation $350 Grant Qualcomm for Movie Night $10,000 Grant from SD Breakfast Rotary for Movie Night $1,000 Grant from First 5 SD for Starry Night event $1,500 Grant The Country Friends for events $2,500 Grant First 5 San Diego for Day of Play $1,500 Grant Taiwanese American Foundation $1,000 Donation The Blackbird Giving Fund $95

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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: 81
  • Accountability: 18
  • Sustainability: 37
  • 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: 90%; rating input score 90; 14th 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; 10th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -28.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 26.5% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $112K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 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.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.