Expandability

Nonprofit profile at a glance

EIN
942687057
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
San Jose, CA, USA
Phone
4088699230
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Reported finances

Revenue
$154,501
Expenses
$65,253
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MICHAEL FOX (CEO)

Highest reported compensation

  • MICHAEL FOX (CEO): $413,720 total reported compensation
  • CHRISTOPHER BAKER (CFO): $298,793 total reported compensation
  • TRISH DORSEY (VP OF MISSION SERVICES): $188,092 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide individuals with disabilities vocational training and career transition so that they can achieve their desired education and employment and improve their quality of life.

What it reported doing in 2020

Otay program is a collaborative effort through working with school districts and state dept of rehabilitation to expose high school students with cognitive disabilities to work experience leading to employment post graduation.

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

REVIEW - The strongest available result is that the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 59
  • Accountability: 32
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.3%; rating input score 23
  • Program expense ratio: 55.3%; rating input score 55
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.8%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 86.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -30.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -11% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -16.8% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 23.3% of revenue deployed · 55.3% of spending went to programs
  • Governance: 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $414K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.