Therapy Center Inc Dba Challenge Center

Nonprofit profile at a glance

EIN
330248878
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
La Mesa, CA, USA
Phone
6196678644
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,370,815
Expenses
$1,464,131
Assets
$1,184,570
Liabilities
$377,517

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

Leadership & pay

8 people listed

Executive titles in this filing

  • TIFFANY PIQUILLOUD (EXECUTIVE DIRECTOR)
  • JEFFERY MIYAMOTO (PRESIDENT)
  • YASMIN KWENTUS (VICE-PRESIDENT)

Highest reported compensation

  • TIFFANY PIQUILLOUD (EXECUTIVE DIRECTOR): $170,865 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 challenge center is committed to providing skilled physical therapy, specialized fitness and welness programs to rehabilitate, raise the levelof independence, and improve the quality of life for children, adults, andseniors with severe disabilities, as well as their families and caregivers.the center serves people of all ages with disabilities, including spinalcord injury, stroke, cerebral palsy, muscular dystrophy, parkinson'sdisease, rheumatoid arthritis, or any disease state that has significantlyimpacted a person's level of function. The center works vigorously toprovide affordable long-term physical rehabilitation to those who havesurvived catastrophic injury or illness by delivering quality clinicalservices on an income-based, sliding fee scale, offering vital options forcare. Challenge center: restoring health, providing hope and transforminglives.

What it reported doing in 2025

Health and wellness program services include: assisted fitness, balanceand conditioning classes, aquatics, yoga, and more for lifelong health andfunction. During the past year, 96% of the center's clients reportedimprovements in one or more areas of function, fitness level, psychologicalwell-being, and/or quality of life. Also, over 97 %of balance classparticipants demonstrate measurable improvement of the 10 meter walk test -a key indicator of fall risk and overall level of function. The effects ofour program do not end at our doorway. The positive ripple effects arefar-reaching and extend the benefits to many more individuals in thecommunity. Through better fitness, function, and wellness, seniors andpersons with disabilities are empowered to secure the freedom to work, learn, and engage in their families' communities.

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 88% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 68
  • Accountability: 90
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $3.35 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -6.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 77.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $171K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.