Acorns to Oak Trees Corporation
Nonprofit profile at a glance
- EIN
- 861484590
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Pala, CA, USA
- Phone
- 7606389668
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $1,913,548
- Expenses
- $2,049,712
- Assets
- $63,920
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- SEASON GOODPASTURE (President & CEO)
Highest reported compensation
- SEASON GOODPASTURE (President & CEO): $166,154 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Services for native children and families with intellectual and developmental disabilities.
What it reported doing in 2024
Providing free theraputic services to underserved tribal communities throughout California.
Operating model
- Revenue model
- Grant-funded. 81% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% 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
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 60
- Accountability: 50
- Sustainability: 26
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.8%; rating input score 70
- Program expense ratio: 65.2%; rating input score 65
- Fundraising efficiency: $73.58 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.1%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 69.8% of revenue deployed · 65.2% of spending went to programs
- Governance: 4 of 6 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $166K · 6 people listed · 0 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.