Gallo Employee Benefit Trust

Nonprofit profile at a glance

EIN
942334925
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Modesto, CA, USA
Phone
2093413024
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$75,336,747
Expenses
$75,628,532
Assets
$8,871,112
Liabilities
$8,733,632

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

Leadership & pay

4 people listed

People named in this filing

  • ELIZABETH COTTEL (TRUSTEE)
  • JEFF WILSON (TRUSTEE)
  • DAVID PIERCE (SENIOR DIRECTOR)

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

The veba trust provides medical, healthcare, and dental benefits to eligible employees and their dependents in accordance with the gallo health and dental plans for salaried employees.

What it reported doing in 2025

The trust provides health benefits to participants of the gallo health benefit plan. The trust allows the inividual participants to receive needed healthcare by providing such participants the benefits of regular preventative health assessments and medical treatments for various conditions. The trust also facilitates the company's ability to provide such healthcare to employees, retirees, their dependents, and cobra members, by collecting contibutions from the company, employees, retirees and cobra members, to pay insurance providers for claims processing and administrative fees.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 96% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 66th 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: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 97; 97th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
  • Governance: 0 of 2 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 5 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.