Blind Community Center of San Diego

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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

1949

Legal Domicile

Principal Officer

Brook Logan

Phone

6192985021

Tax Period

2023-07-01 to 2024-06-30

Blind Community Center of San Diego, founded in 1949, is a small nonprofit that reported $298K in total revenue in fiscal year 2023. Revenue surged 279% from the prior year, signaling strong growth momentum. The organization ran a surplus of $114K, a strong 38% operating margin.

Mission

Provide recreation, social, and educational activities for blind and visually impaired persons.

Program Service Accomplishments

Program 1

Expenses: $149,819 Revenue: $1,007

The Blind Recreation Center provides social, recreational, and educational activities for blind individuals of San Diego County. On-site activities such as crafts, self-defense classes help promote self-esteem. The center organizes outdoor activities and sporting events, and it also organizes social events such as an annual picnic, annual lunch for volunteers, and various holiday parties. The center provides transportation to off-site locations. It also provides Braille transcriptions of its newsletter, program materials, and organization documents. The center's activities attracted approx. 49 due paying members.See Schedule O for additional information.

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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 $251,747

Program Service Revenue $1,007

Investment Income $15,821

Other Revenue $29,868

TOTAL REVENUE $298,443

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $149,819

Other Expenses $184,848

TOTAL EXPENSES $184,848

Year-over-Year Comparison

	2023	2022	Change
Revenue	$298,443	$78,642	+2.8%
Expenses	$184,848	$128,658	+0.4%
Net Income	$113,595	$-50,016	-3.3%

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

N/A

Volunteers

161

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
Christie Greene	Director & Busi	35.00	Director	$0	$0	$0
Lyn Gwizdak	Director	2.00	Director	$0	$0	$0
Tom Treher	Director	1.00	Director	$0	$0	$0
Diane Hall	Director	11.00	Director	$0	$0	$0
Clytie Koehler	Director	10.00	Director	$0	$0	$0
Eric Linebarger	Director	0.00	Director	$0	$0	$0
Yvette Lee	Director	2.00	Director	$0	$0	$0
Nena Guillen	Past President	14.00	Officer	$0	$0	$0
Ether Kirtley	Vice President	10.00	Officer	$0	$0	$0
Brook Logan	Treasurer	9.00	Officer	$0	$0	$0
Sharlene Ornelas	Past President	8.00	Officer	$0	$0	$0
Lion Mary Manning	Secretary	16.50	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	$298,443	$184,848	$1,916,266	$113,595
2023	$78,642	$128,658	$1,802,671	$-50,016
2022	$51,359	$144,980	$1,808,993	$-93,621
2021	$69,051	$138,022	$1,944,848	$-68,971
2020	$90,331	$163,184	$1,915,543	$-72,853
2019	$79,261	$152,151	$1,977,453	$-72,890
2018	$61,727	$174,408	$2,014,874	$-112,681