Great Oak Parents and Community for Kids Foundation

Nonprofit profile at a glance

EIN
853701365
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Temecula, CA, USA
Phone
8582489676
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$1,877,991
Expenses
$1,368,661
Assets
$511,276
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Brenda Loera (Chief Executive Officer)

Highest reported compensation

  • Brenda Loera (Chief Executive Officer): $48,000 total reported compensation
  • Wendy Correa (Assistant): $48,000 total reported compensation

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

Overview

Mission

To ensure and encourage benefit and support for the students of great oak high school in all efforts to support a broad, rigorous and inclusive student experience through the efforts of family and community support.

What it reported doing in 2024

Provided financial support for sports teams at Great Oak High School.

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 92% of its reported program spending out as grants.

The verdict

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 59
  • Accountability: 15
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 1.7%; rating input score 2; 9th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 27.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 26.5% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 19.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 99.9% of spending went to programs
  • Governance: 7 of 417 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $48K · 2 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 2/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.