Floresta USA Incorporated

Nonprofit profile at a glance

EIN
330052976
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
8582743718
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Agricultural Development
Affiliation
Christianity

Official website

Reported finances

Revenue
$14,541,208
Expenses
$14,108,191
Assets
$7,689,625
Liabilities
$1,659,760

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

Leadership & pay

22 people listed

Executive titles in this filing

  • SCOTT SABIN (CEO & PRESIDENT)

Highest reported compensation

  • SCOTT SABIN (CEO & PRESIDENT): $189,734 total reported compensation
  • PAUL THOMPSON (CHIEF OPERATING OFFICER): $171,796 total reported compensation
  • DOUG SATRE (SR. DIR, STRATEGIC PARTNERSHIPS): $167,884 total reported compensation

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

Overview

Mission

Plant with purpose, a christian nonprofit organization, reverses deforestation and poverty around the world by transforming the lives of the rural poor. We do this through: - watershed restoration & regenerative agriculture - savings groups & economic resilience - tree planting/growing & agroforestry - climate mitigation & carbon sequestration - education & advocacy.

What it reported doing in 2024

Demoratic republic of the congo- in the democratic republic of the congo, our program operates in a region encompassing the world's second-largest rainforest, where extreme poverty and environmental degradation threaten both people and natural resources. We served 114,226 people through 504 active and graduated purpose groups and partnerships with 151 churches and 122 schools. Families participate in savings groups and receive training in regenerative farming practices, contributing to improved food security and increased daily meal consumption compared to non-participants. Community-led restoration efforts supported the planting of 1,329,431 trees, helping reverse deforestation and build resilience to climate impacts.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $5.56 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 25th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 73.1% of spending went to programs
  • Governance: 12 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 10 filed program accomplishments · $10.3M in reported program spending
  • Leadership: top reported pay $190K · 22 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $326K reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.