Civic Intelligence

Assistance League of Greater San Diego

EIN 95-6110237 • 501(c)3 • San Diego, CA

Profile

ALGSD is a chapter of Assistance League, a national nonprofit organization of volunteers transforming the lives of children and adults through community programs. Our programs include Operation School bell, Twain Learning Center, Dance, Operation Loaner Hearing Aids, Upper Division Scholarships, Book Buddies, Sneakers and Community Support..

108 University AvenueSan Diego, CA 92103

www.algsd.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

27th percentile

-3.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-4.4%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,352,822

Down $53,209 (-3.8%) from 2024

Liabilities

Up

$144,238

Up $100,900 (+233%) from 2024

Net Assets

Down

$1,208,584

Down $154,109 (-11%) from 2024

Revenue

Down

$864,017

Down $39,411 (-4.4%) from 2024

Expenses

Up

$1,018,126

Up $271,410 (+36%) from 2024

Net Income

Down

-$154,109

Down $310,821 (-198%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $1,184,860Liabilities 2012: $15,353Net Assets 2012: $1,169,5072012Assets 2013: $1,178,273Liabilities 2013: $12,810Net Assets 2013: $1,165,4632013Assets 2014: $1,173,808Liabilities 2014: $21,208Net Assets 2014: $1,152,6002014Assets 2015: $1,169,632Liabilities 2015: $60,067Net Assets 2015: $1,109,5652015Assets 2016: $1,079,317Liabilities 2016: $36,806Net Assets 2016: $1,042,5112016Assets 2017: $1,025,646Liabilities 2017: $75,904Net Assets 2017: $949,7422017Assets 2018: $975,219Liabilities 2018: $54,625Net Assets 2018: $920,5942018Assets 2019: $856,253Liabilities 2019: $61,668Net Assets 2019: $794,5852019Assets 2020: $925,332Liabilities 2020: $42,051Net Assets 2020: $883,2812020Assets 2021: $893,796Liabilities 2021: $40,077Net Assets 2021: $853,7192021Assets 2022: $1,140,787Liabilities 2022: $43,475Net Assets 2022: $1,097,3122022Assets 2023: $1,250,854Liabilities 2023: $44,873Net Assets 2023: $1,205,9812023Assets 2024: $1,406,031Liabilities 2024: $43,338Net Assets 2024: $1,362,6932024Assets 2025: $1,352,822Liabilities 2025: $144,238Net Assets 2025: $1,208,5842025

Highlighted filing

2025

Assets$1,352,822
Liabilities$144,238
Net Assets$1,208,584

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $261,104Expenses 2012: $254,616Net Income 2012: $6,4882012Revenue 2013: $243,698Expenses 2013: $247,742Net Income 2013: -$4,0442013Revenue 2014: $261,635Expenses 2014: $274,498Net Income 2014: -$12,8632014Revenue 2015: $279,198Expenses 2015: $322,233Net Income 2015: -$43,0352015Revenue 2016: $287,156Expenses 2016: $354,210Net Income 2016: -$67,0542016Revenue 2017: $333,387Expenses 2017: $426,156Net Income 2017: -$92,7692017Revenue 2018: $395,336Expenses 2018: $406,586Net Income 2018: -$11,2502018Revenue 2019: $275,642Expenses 2019: $401,653Net Income 2019: -$126,0112019Revenue 2020: $498,911Expenses 2020: $410,215Net Income 2020: $88,6962020Revenue 2021: $266,610Expenses 2021: $296,172Net Income 2021: -$29,5622021Revenue 2022: $659,176Expenses 2022: $415,583Net Income 2022: $243,5932022Revenue 2023: $729,954Expenses 2023: $621,285Net Income 2023: $108,6692023Revenue 2024: $903,428Expenses 2024: $746,716Net Income 2024: $156,7122024Revenue 2025: $864,017Expenses 2025: $1,018,126Net Income 2025: -$154,1092025

Highlighted filing

2025

Revenue$864,017
Expenses$1,018,126
Net Income-$154,109

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.14$1.21$0.86$1.02$0.15
2024Detailed filing. Detailed filing data is available for this year.$1.41$0.04$1.36$0.90$0.75$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.04$1.21$0.73$0.62$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$0.66$0.42$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$0.27$0.30$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.88$0.50$0.41$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.06$0.79$0.28$0.40$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.92$0.40$0.41$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.03$0.08$0.95$0.33$0.43$0.09
2016Summary only. Only limited summary data is available for this year.$1.08$0.04$1.04$0.29$0.35$0.07
2015Summary only. Only limited summary data is available for this year.$1.17$0.06$1.11$0.28$0.32$0.04
2014Summary only. Only limited summary data is available for this year.$1.17$0.02$1.15$0.26$0.27$0.01
2013Summary only. Only limited summary data is available for this year.$1.18$0.01$1.17$0.24$0.25$0.00
2012Summary only. Only limited summary data is available for this year.$1.18$0.02$1.17$0.26$0.25$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 16, 2025
Return Version
2024v5.2
Gross Receipts
$874,648
Mission and Program Overview

Mission

ALGSD is a chapter of Assistance League a national nonprofit organization that puts caring and commitment into action through community-based philanthropic programs Operation School Bell, Twain Learning Center, Dance, Operation Hug, Trauma Clothing Kit, and Book Buddies.

Volunteers transforming the lives of children and adults through community programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$645,026$654,246▲ $9,220
Investments Other Securities-$405,428-
Savings and Temporary Cash Investments$572,365$131,663▼ $440,702
Inventories for Sale or Use$87,004$82,740▼ $4,264
Cash and Non-Interest-Bearing Accounts$87,302$47,570▼ $39,732
Prepaid Expenses and Deferred Charges$12,011$21,111▲ $9,100
Accounts Receivable$2,323--
Total Assets$1,406,031$1,352,822▼ $53,209
Other Assets Total-$10,064-
Liabilities
Accounts Payable and Accrued Expenses$29,411$131,039▲ $101,628
Deferred Revenue$12,840$10,350▼ $2,490
Other Liabilities$1,087$2,849▲ $1,762
Total Liabilities$43,338$144,238▲ $100,900
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,287,175$1,162,491▼ $124,684
Net Assets With Donor Restrictions$75,518$46,093▼ $29,425
Total Net Assets Fund Balance$1,362,693$1,208,584▼ $154,109
Total Liabilities and Net Assets / Fund Balance$1,406,031$1,352,822▼ $53,209

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$267,027$401,517$668,544
Leasehold Improvements$186,253$275,930$462,183
Land$180,508-$180,508
Equipment$20,458$16,819$37,277
Other Securities$405,428--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judi LawlessMarketing Chair
Tony AzarProperty Chair
Karen DegischerStrategic Planning Chair
Sue GellerPresident
Kathy Bridge1st Vice President Membership
Cheryl Dorris2nd Vice President Philanthropy Programs
Debi Hardy3rd Vice President Resource Development
Ann FilipponeAssisteens Liaison
Anne HauleSecretary
Lynn ShieldsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$845,834
Program Service Revenue
$0
Investment Income
$23,269
Other Revenue
$-5,086
All Other Contributions
$830,704
Change in Net Assets
$-154,109

Noncash Contribution Practices

Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$146,875Fair Market Value (FMV)
Other Non Cash Contri Table2$38,500Fair Market Value (FMV)
Books and Publications-$22,980Fair Market Value (FMV)
Intellectual Property5$4,820Fair Market Value (FMV)
Other Non Cash Contri Table20$2,041Fair Market Value (FMV)
Total Noncash Contributions27$215,216-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$893,925
Grants and Similar Amounts Paid$124,201
Total Fundraising Expense$76,979
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$124,201--$124,201
Depreciation Depletion$17,283$8,027$32,156$57,466
Occupancy$9,133$7,161$16,992$33,286
Insurance$4,075$3,196$7,582$14,853
Office Expenses$3,750$3,193$6,980$13,923
Information Technology$1,825$1,431$5,017$8,273
Fees for Services Accounting$1,303$1,023$2,424$4,750
Other Expenses$774$608$1,441$2,823
Advertising$756$592$1,406$2,754
Conferences and Meetings$332$261$618$1,211
All Other Expenses$282--$282
Total Functional Expenses$904,630$36,517$76,979$1,018,126
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,631
Fundraising Gross Income$5,340
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Holiday Party$3,065$3,065$5,663$-2,598
Annual Meeting$2,275$2,275$4,968$-2,693
Total Events$5,340$5,340$10,631$-5,291
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$2,849
Sales Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

Decisions of Governing Body- Approval by Members or Shareholders. Members must approve the budget and any unbudgeted expenditures in excess of 5,000. Members must approve any amendments to the bylaws of the Assistance League of Greater San Diego. Additionally, members must approve 1 Adoption or termination of a philanthropic program, 2 Adoption of a fundraising event, 3 Buying, developing and selling property and 4 Adoption of standing rules.

Form 990, Part VI, Section B, Line 11B

The completed 990 is reviewed by the Finance Committee and full Board prior to filing.

Form 990, Part VI, Section C, Line 19

Tax Returns and Reviewed Financial Statements are available to the public on our organizations website- ALGSD.org. Our policies are available physically at the Chapter Office and can also be made available to the public electronically upon request.

Filing and Contact Details

Filer

Filer Name
Assistance League of Greater San Diego
EIN
95-6110237
In Care Of
% Lynn Shields
Phone
6192987050
Address
108 University Avenue, San Diego, CA 92103

Signing Officer

Name
Lynn Shields
Title
Treasurer
Phone
6192987050
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Shields
Formed
1964
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
245

Preparer

Firm
Sonnenberg & Company CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 70,491, Grants and allocations 0, Revenue 0 Community Support - The Chapter partners with 21 non-profit agencies and provides them with needed items for their clients. Volunteers shop and deliver requested items to each of the agencies. During 2024-25, this program served over 3,000 individuals and families.

Form 990, Part III, Line 4D

Program Service Expenses 46,181, Grants and allocations 0, Revenue 0 Operation Loaner Hearing Aid - Furnishes hearing aids, in collaboration with SDSU and several school districts within San Diego County, to children waiting for permanent replacements. During 2023-24, OLHA was able to purchase two Pontu Hearing Aids as loaners to infants and students born without the ability to wear traditional aids valued at 5,000 each and 24 behind the ear hearing aids. The budget for this year was 18,972.

Form 990, Part III, Line 4D

Program Service Expenses 26,313, Grants and allocations 0, Revenue 0 Twain Learning Center - Volunteers partner with this alternative high school in the San Diego Unified School District which includes one main campus an independent study program and satellite campuses located at five comprehensive high schools. Volunteers encourage students through incentive awards, scholarships, and mentorships. In 2024-25, this program awarded 24,000 in scholarships to applicants who will be attending a San Diego Community College in the Fall of 2025.

Form 990, Part III, Line 4D

Program Service Expenses 6,721, Grants and allocations 0, Revenue 0 Book Buddies - Volunteers at two virtual and twelve in-person schools throughout five elementary school districts in San Diego County promoted literacy by reading aloud to students, donating books to their classroom libraries, and helping students to become lifelong learners.

Form 990, Part III, Line 4D

Program Service Expenses 3,360, Grants and allocations 0, Revenue 0 Enriching Foster Youth - The new philanthropy with a budget of 10,000 worked with Voices for Children to provide activities for foster youth and their Court Appointed Special Advocates CASAs. Activities this year included working with a local artist to create their own dream pillows and attending the San Diego Junior Theatre production of James and the Giant Peach.

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IRS990/Form990PartVIISectionAGrp/TitleTxt42nd Vice President Philanthropy Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt53rd Vice President Resource Development
IRS990/Form990PartVIISectionAGrp/TitleTxt6Marketing Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Strategic Planning Chair
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IRS990/MissionDesc0ALGSD is a chapter of Assistance League, a national nonprofit organization of volunteers transforming the lives of children and adults through community programs. Our programs include Operation School bell, Twain Learning Center, Dance, Operation Loaner Hearing Aids, Upper Division Scholarships, Book Buddies, Sneakers and Community Support..
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IRS990/ProgSrvcAccomActy2Grp/Desc0Upper Division Scholarships - Volunteers serve as mentors and award scholarships to Community College Seniors from six local campuses who are transferring to accredited four-year colleges. In Spring 2025, this program awarded 100,000 in scholarships to fifteen men and women.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Sneakers for Military Preschoolers - Volunteers partner with STEP Support to Enlisted Personnel to distribute a variety of needed items to preschoolers of enlisted military families. During the 2024-25 fiscal year, this program served over 1,700 preschoolers. Students received sneakers, Bombas socks, books and backpacks among other items. Distributions occurred five times during the year.
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