SAN DIEGO CENTER FOR THE BLIND

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

LORIE WHITE

Phone

6195831542

Tax Period

2023-07-01 to 2024-06-30

SAN DIEGO CENTER FOR THE BLIND, founded in 1976, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Expenses of $1.7M exceeded revenue, resulting in a 27% operating deficit.

Mission

OUR MISSION IS TO INCREASE THE ABILITIES OF ANY ADULT WITH BLINDNESS OR VISUAL IMPAIRMENT TO REACH THEIR OWN HIGHEST LEVEL OF INDEPENDENCE.

Program Service Accomplishments

Program 1

Expenses: $350,089 Revenue: $191,250

THE SAN DIEGO CENTER FOR THE BLIND PROVIDES VISION REHABILITATION SERVICES TO ADULTS WITH CHANGING VISION TO THOSE WITH NO VISION. IT IS DESIGNED TO HELP CLIENTS REACH THEIR HIGHEST LEVEL OF...

THE SAN DIEGO CENTER FOR THE BLIND PROVIDES VISION REHABILITATION SERVICES TO ADULTS WITH CHANGING VISION TO THOSE WITH NO VISION. IT IS DESIGNED TO HELP CLIENTS REACH THEIR HIGHEST LEVEL OF INDEPENDENCE. PROFESSIONAL, HIGHLY QUALIFIED STAFF PROVIDE COMPREHENSIVE PROGRAMMING THAT HAS BECOME A NATIONAL MODEL FOR SERVICE DELIVERY, APPROXIMATELY FIFTY PERCENT OF TEACHING STAFF ARE VISION IMPAIRED. THIS PROGRAM INCLUDES: INDEPENDENT LIVING SKILLS; ADJUSTMENT TO VISION LOSS COUNSELING, ORIENTATION AND MOBILITY; ASSISTIVE TECHNOLOGY; BRAILLE AND OUTREACH SERVICES.

Program 2

Expenses: $775,153

THE SAN DIEGO CENTER FOR THE BLIND PROVIDES A VISION REHABILITATION PROGRAM FOR ADULTS 55 YEARS OF AGE AND OLDER. THIS COMPREHENSIVE PROGRAM INCLUDES: INDEPENDENT LIVING SKILLS; ADJUSTMENT TO VISION LOSS COUNSELING; ORIENTATION AND MOBILITY; ASSISTIVE TECHNOLOGY; BRAILLE AND OUTREACH SERVICES. IT IS PARTIALLY FUNDED THROUGH A TITLE VII CHAPTER 2 GRANT.

Program 3

Expenses: $182,389 Revenue: $171,962

THE ASSISTIVE TECHNOLOGY CENTER AND STORE IS OPEN TO THE PUBLIC MONDAY THROUGH FRIDAY, 8:30 AM TO 4:30 P.M. IT PROVIDES ASSESSMENT,TRAINING, AND THE ABILITY TO PURCHASE PRODUCTS BASED ON EACH...

THE ASSISTIVE TECHNOLOGY CENTER AND STORE IS OPEN TO THE PUBLIC MONDAY THROUGH FRIDAY, 8:30 AM TO 4:30 P.M. IT PROVIDES ASSESSMENT,TRAINING, AND THE ABILITY TO PURCHASE PRODUCTS BASED ON EACH INDIVIDUAL'S NEEDS. OUR LOW VISION PROFESSIONALS ARE ABLE TO EVALUATE EACH INDIVIDUAL CLIENT'S NEEDS BY HANDS ON ASSESSMENT WITH A VAST ARRAY OF THE LATEST AS WELL AS TRIED AND TRUE TECHNOLOGY. OUR PROFESSIONALAL STAFF ARE ALSO ABLE TO PROVIDE INDIVIDUALIZED TRAINING ON THE PROPER USE OF OUR ASSISTIVE TECHNOLOGY DEVICES. THE ASSISTIVE TECHNOLOGY CENTER AND STORE IS THE ONLY CENTER OF ITS KIND IN SAN DIEGO COUNTY AND IS OPEN TO THE GENERAL PUBLIC AND TO ALL GROUPS TO BENEFIT ANY INDIVIDUAL EXPERIENCING CHANGING VISION TO THOSE WITH NO VISION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $772,584

Program Service Revenue $213,048

Investment Income $164,224

Other Revenue $153,692

TOTAL REVENUE $1,303,548

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,154,250

Fundraising Expenses $119,876

Program Expenses $1,342,057

Other Expenses $496,839

TOTAL EXPENSES $1,651,089

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,303,548	$1,394,641	-0.1%
Expenses	$1,651,089	$1,791,300	-0.1%
Net Income	$-347,541	$-396,659	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIM FOOTE	VICE-PRESIDE	2.00	Officer	$0	$0	$0
JEFF HUNT	SECRETARY/TR	2.00	Officer	$0	$0	$0
KIMBERLY TAYLOR	ACTING CEO	2.00	Officer	$0	$0	$0
LORIE WHITE	PRESIDENT	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,303,548	$1,651,089	$8,591,238	$-347,541
2023	$1,394,641	$1,791,300	$8,217,118	$-396,659
2022	$1,165,859	$1,601,323	$8,273,725	$-435,464
2021	$1,344,798	$1,509,020	$9,755,698	$-164,222
2020	$1,524,709	$1,716,265	$8,432,818	$-191,556
2019	$1,159,936	$1,757,910	$8,430,350	$-597,974
2018	$1,126,457	$1,845,421	$8,668,295	$-718,964