Philanthropy & Grantmaking (T310) IRS Verified DX Registered 990 on File

THE SAN DIEGO FOUNDATION

EIN: 95-2942582 · SAN DIEGO, CA 92106-6138 · United States · FY 2023 Data

3 out of 5 59 / 100 Based on 2+ years of filings

Financial strength (30%) 86/100

Reliability (20%) 55/100

Effectiveness (25%) 88/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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Mission Statement

Joy Memorial Fund created in May 2002 after a traffic crash took the life of 5-year-old Jamie, Jamie’s Joy Memorial Fund established at the SD Foundation to honor Jamie’s legacy. Though his time with us was brief, his spirit continues to inspire others through the fund’s ongoing work. Our mission is to honor the life of Jamie Morgan Mychael Bratton-McNeeley by enriching the lives of all living beings through supporting activities and organizations that promote Love, Joy, Peace & Connection.

Financial Overview — FY 2023

$268.7M

Total Revenue

$159.7M

Total Expenses

$1294.3M

Net Assets

104

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 89.0%

Fundraising Efficiency N/A

Operating Reserve 97.26x

Liability-to-Asset 10.7%

Revenue Diversification 76.3%

Executive Compensation $1.7M

Compared with Peers

FY 2023

Compared with 207 similar organizations (United States, Philanthropy & Grantmaking, $100M and over in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	89.0%	94.5%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	8.8%	3.2%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	2.2%	0.5%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	97.3 mo	67.5 mo	P10P90	Above median
Liabilities to assets Total liabilities / total assets · lower is better	10.7%	3.7%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	76.3%	91.7%	P10P90	Top quarter
Revenue growth Year over year revenue growth	-5.2%	3.7%	P10P90
Expense growth Year over year expense growth	-11.2%	11.1%	P10P90
Surplus margin Surplus as a share of revenue	40.6%	0.1%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2023	$268.7M	$159.7M	$1294.3M	89.0%	104
2022	$283.6M	$179.9M	$1148.9M	90.7%	80
2021	$318.9M	$124.3M	N/A	—	59

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Organization Details

EIN: 95-2942582
State: CA
City: SAN DIEGO
ZIP: 92106-6138
Classification: T310
Category: Philanthropy & Grantmaking
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 2003
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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