Beta Foster Care

Nonprofit profile at a glance

EIN
330311770
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Laguna Hills, CA, USA
Phone
9496007722
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$418,748
Expenses
$440,405
Assets
$767,395
Liabilities
$39,938

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MICHAEL ESTEY (President)

Highest reported compensation

  • CRAIG ZACUTO (Executive Dir.): $113,124 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide private foster family placement for children who have been removed from their parents' custody due to abuse and neglect.

What it reported doing in 2025

Program services accomplishmentannual tax filing databeta foster care: january - december 2021 program servicesprimary exempt purposes: beta foster care was incorporated on 07/21/88 for the purpose of providing services that prevent cruelty to children. The program described below achieved this purpose in the above reporting period.foster care program: beta foster care placed children into agency certified homes during 2021. While in placement, children received residential child care services, weekly mental health services (if 5 years of age and older) for the first 30 days of placement-then every other week thereafter. These children also received weekly social services with the goal of natural/biological parent family reunification, or to be discharged out of foster care into permanent placement(adoption or guardianship). These case plan goals are determined by the county placement agencies that contract with beta foster care, on a per child basis, for foster care services . Beta foster care is under contract with orange county social services agency to provide foster care services. Beta foster care may receive placement of foster youth from los angeles county of children and family services as well, per county administrative approval of agencies not under contract.during the reporting period, beta foster care recruited, screened, trained, and then certified new resource family homes. Resource family certification requires a more complex approval process due to new foster care reform laws. Since 2017, the California department of social services began requiring detail and specific resource family home studies with psychosocial assessments. Also, in 2017, beta foster care became nationally accredited as foster family agency by carf international. This is a carf three-year accreditation that was awarded to beta foster care upon passing a week long program audit. This accredition is also a new requirement under the new foster care reform laws.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 85
  • Accountability: 72
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.1%; rating input score 97
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: $12.86 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 20th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.2%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 25.7%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 97.1% of revenue deployed · 91.7% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $404K in reported program spending
  • Leadership: top reported pay $113K · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.