California Foundation for Occupational Therapy
Nonprofit profile at a glance
- EIN
- 953537219
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-N 2018
- Location
- Sacramento, CA, USA
- Phone
- 9169322200
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $97,730
- Expenses
- $136,429
- Assets
- $1,742,891
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- BONITA KRAFT (Vice President)
- MICHELE BERRO (President)
People named in this filing
- KATHRYN GUNDERSON (CONFER CHAIR)
- DANIELLE MEGLIO (IN DEV CO-CHAIR)
- LORA WOO (Secretary)
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
CFOT provides scholarships, trainee-ships, research grants and seed money to occupational therapy students and practitioners.
What it reported doing in 2025
Research: Nine research grants were awarded to California Occupational Therapists to study aspects of occupational therapy treatment. The applicants were chosen through a rigorous selection process. They presented their results through posters and presentations. Total amount Given: $33,482.
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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 83
- Accountability: 76
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.3%; rating input score 97
- Program expense ratio: 68.3%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 9th 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -39.6%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 12.78; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 26.1% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 15% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 10.2% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 97.3% of revenue deployed · 68.3% of spending went to programs
- Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $93K in reported program spending
- Leadership: top reported pay $0 · 13 people listed
- Consistency: 16 of 17 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 6 filing years from 2020 to 2025
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Operating margin scored 28/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 58/100.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.