Cultiva La Salud

Nonprofit profile at a glance

EIN
843696370
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Fresno, CA, USA
Phone
5594980870
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services

Official website

Reported finances

Revenue
$4,176,997
Expenses
$1,968,194
Assets
$5,571,438
Liabilities
$884,700

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Karen Aceves (President)
  • Bertha Felix-Mata (Vice President)

Highest reported compensation

  • Genoveva Islas (Executive Dir.): $140,922 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cultiva La Salud is dedicated to creating health equity in the San Joaquin Valley by fostering changes in communities that support healthy eating and active living. Cultiva La Salud is among a growing number of programs in the nation who use a policy and environmental change approach to help community members gain access to healthy food, beverages and safe places to be physically active. This unique program is being carried out by diverse partners in eight counties of the Central Valley (Kern, Kings, Madera, Merced, San Joaquin, Stanislaus and Tulare). At the core of Cultiva La Salud's efforts is the "grassroots community" who are the catalyst and reason behind real change in communities.

What it reported doing in 2024

Active Living - Through Cultiva La Salud's work, schools and communities are working together to help improve physical activity opportunities by unlocking school space during the evenings and weekends for community use. Planners and developers are working with community leaders to update general plans that include health elements. City governments are adopting healthing eating, active living resolutions and proclamations. Parks and recreation departments are partnering with communities, police departments and animal controls to clean up parks and recreational spaces. Transportation departments are working to develop sidewalks, bike lanes, walking paths and other public transportation routes.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.6%; rating input score 43
  • Program expense ratio: 89.5%; rating input score 90
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 52.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 27.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 41.5% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 42.6% of revenue deployed · 89.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $141K · 4 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.