Future Unique Enthusiastic Leaders

Nonprofit profile at a glance

EIN
474710477
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Visalia, CA, USA
Phone
5599673204
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$1,436,859
Expenses
$1,469,127
Assets
$29,743
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Catherine Diaz Burciaga (CEO)
  • Melissa Diaz (President)

Highest reported compensation

  • Catherine Diaz Burciaga (CEO): $144,916 total reported compensation
  • Valerie Burciaga: $118,935 total reported compensation

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

Overview

Mission

Promote academic success, social interaction, physical development, character building and community integration to our future leaders.

What it reported doing in 2024

Expanded Learning Opportunities Program (ELOP): The ELOP grant at Monson Sultana Elementary provides funding for afterschool and summer enrichment programs serving students in transitional kindergarten through sixth grade. Expanded learning refers to before-school, after-school, summer, or intersession programs designed to support the academic, social, emotional, and physical development of students through hands-on, engaging learning experiences.

Operating model

Revenue model
Grant-funded. 93% 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

STRONG - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $525.46 raised per $1 spent on fundraising; rating input score 96; 96th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 18%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 32.3% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 28.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 91.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $145K · 5 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.