Floriston Property Owners Assoc In

Nonprofit profile at a glance

EIN
941532762
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Floriston, CA, USA
Phone
7752244353
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$3,883,571
Expenses
$195,661
Assets
$5,740,544
Liabilities
$403,698

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SHANNON HAWTHORNE (PRESIDENT)

People named in this filing

  • SHANNON HAWTHORNE (PRESIDENT)
  • LIBBIE HENRIE (SECRETARY)
  • GARY MAPA (VICE PRESIDE)

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

Provide water and sewer services to 44 property members. Repair, maintain and contract for major improvements to water, sewer facilities and roads.

What it reported doing in 2025

Provide water and sewer services to 44 property members. Repair, maintain and contract for major improvements to water, sewer facilities and roads. Cleared and protected roadways, maintained and repaired buildings.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
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

MIXED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 92
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.4%; rating input score 4
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 95%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 29.34; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 23.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 4.4% of revenue deployed · 87% of spending went to programs
  • Governance: 44 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $170K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 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.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.