Butterfly Grove School Inc

Nonprofit profile at a glance

EIN
392507217
IRS 990 coverage
2025–2025
Forms available
Form 990 2025
Location
Palo Alto, CA, USA
Phone
6503874506
Rating
34
Verdict
REVIEW
Rating confidence
Limited
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$500,000
Expenses
$0
Assets
$500,000
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • GIANNA ASSERETO (PRESIDENT AND DIRECTOR)

People named in this filing

  • GEORGE PAVLOV (DIRECTOR)
  • DIANE ROSENBERG (INTERIM HEAD OF SCHOOL)
  • GIANNA ASSERETO (PRESIDENT AND DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The specific and primary purpose of the school is to operate a private school dedicated to providing a supporting, individualized, and educational environment for school-aged children who are autistic or otherwise neurodivergent.

What it reported doing in 2025

Butterfly grove school dedicates to providing a supportive, individualized, and inclusive educational environment for school-aged children who are autistic or otherwise neurodivergent. The primary activity involves delivering customized academic instruction, social emotional learning, and therapeutic supports (such as occupational therapy, speech language therapy, and various behavioral interventions) in a small group setting tailored to the unique needs of each student. The organization's curriculum emphasizes appropriate academics, life skills, communication, and social interaction, with the goal of helping each student reach their fullest potential. Program expenses for this filing period were zero because the school was newly formed and this short initial tax year closed prior to the start of the first academic school year and the commencement of formal educational operations.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 30
  • Sustainability: 10
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: 0 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.