United Cerebral Palsy of San Diego County
Legal name: United Cerebral Palsy Association of San Diego County
Nonprofit profile at a glance
- EIN
- 951866066
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- San Diego, CA, US
- Phone
- (858) 571-7803
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Birth Defects and Genetic Diseases
Reported finances
- Revenue
- $3,392,257
- Expenses
- $3,264,062
- Assets
- $1,392,253
- Liabilities
- $931,550
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- David Cooper (Vice President)
- Misty Morgan (President)
Highest reported compensation
- David Carucci (Executive Direc): $131,805 total reported compensation
- Bruce Neufeld (CFO): $103,459 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To advance the independence, productivity and full citizenship of people affected by cerebral palsy and other disabilities.
What it reported doing in 2024
UCP of San Diego provided programs and services to 3,881 individuals with disabilities, their families, care providers, special education college students, educators, and other professionals during the year. Within that total, we provided daily adult day and employment programs for 122 people on a daily basis, in home respite care for 24 families, served 828 people in our Assistive Technology Center, 426 children with disabilities and their families in the Toy and Software Lending Library. Our funding programs assisted 9 low-income individuals with disabilities to acquire durable medical equipment, assistive technology equipment and other un-met needs of a last resort. We granted 24 parent couples resort hotel certificates from our Respitality Program to give them a week-end getaway from the demanding care routines of their children with disabilities. We also recycled durable medical equipment such as wheelchairs, scooters, walkers, bath equipment, standers, and pediatric strollers to 49 people with disabilities. UCP of San Diego provided training, information and referral services and advocacy to many more people with disabilities and their families throughout San Diego County. UCP of San Diego has staff serving on numerous community efforts to improve the lives of people with disabilities such as the Developmental Disabilities Provider Network, San Diego Regional Center Vendor Advisory Committee, Special Needs Trust, Alliance for Technology Access, Assistive Technology State Wide AT Network Loan Program, and many others. UCP of San Diego utilized 85 cents of every dollar raised directly for program services this year. UCP is the recipient of competitive grant awards each year to help support our programs.
Operating model
- Revenue model
- Grant-funded. 68% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 99% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 94
- Accountability: 100
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.8%; rating input score 82
- Program expense ratio: 84.8%; rating input score 85
- Fundraising efficiency: $23.07 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: 100%; rating input score 100; 72nd 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; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 3.8%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.67; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 0.3% per year; rating input score 100; 12th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings
Details
- What they do: 10 programs and campaigns described on the official site
- Where the money goes: 81.8% of revenue deployed · 84.8% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.8M in reported program spending
- Leadership: top reported pay $132K · 16 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.