Friends of Sequoia Therapeutic Recreation
Nonprofit profile at a glance
- EIN
- 873772722
- IRS 990 coverage
- 2023–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022, Form 990-N 2021
- Location
- Tacoma, WA, USA
- Phone
- 2532036111
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Recreation& Sports N.E.C.
Reported finances
- Revenue
- $547,577
- Expenses
- $465,391
- Assets
- $298,868
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Kodi Smith Doty (Executive Director)
- Leandra Shelton (President)
- Greg Chow (Vice President)
Highest reported compensation
- Kodi Smith Doty (Executive Director): $85,315 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide inclusive, community-based programs for individuals with intellectual and developmental disabilities (I/DD) and their families to cultivate confidence, friendships, joy, and respect. Our programs focus on fostering personal growth, social engagement, and independence through therapeutic recreation, life skills development, and community inclusion. All activities are designed to enhance quality of life and take place in natural community settings to ensure accessibility and inclusion.
What it reported doing in 2025
In 2025, our Group Programming utilized inclusive recreation, social events, sports, and community-based programs as a primary modality. The central focus of our mission is to support the growth, inclusion, and well-being of people with intellectual and developmental disabilities (I/DD). Our services are specifically designed to promote the independence, self-determination, and community participation of individuals with I/DD. Our programming occurs in small group activities offered in natural community settings, not a facility. Sequoia Therapeutic Recreation remains committed to cultivating confidence, friendships, joy, and respect for individuals with I/DD and their families through meaningful, inclusive, community-based engagement. In 2025, Sequoia Therapeutic Recreation served 149 unduplicated clients that reflected in 881 registrations for 57 diverse activities, providing 7,204 hours of engagement and socialization in various community-based activities and events. These programs fostered meaningful connections and provided opportunities for personal growth and community inclusion. Sequoia Therapeutic Recreation's vision is to be a well-respected and trusted provider in Tacoma and Pierce County. We aim to expand services and address gaps through strategic partnerships, ensuring sustained support and accessibility for individuals with I/DD and their families.
Operating model
- Revenue model
- Other-operating. 83% of the money available for current operations came from other operating revenue.
- 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.5%; rating input score 69
- Program expense ratio: 80.4%; rating input score 80
- Fundraising efficiency: $18.36 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings
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; 64th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: 15%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 18.3%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 51.6% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 47.9% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 53.4% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 68.5% of revenue deployed · 80.4% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $374K in reported program spending
- Leadership: top reported pay $85K · 9 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Governance controls: 4 of 7 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 53/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 19/100.