Humangood Foundation West

Nonprofit profile at a glance

EIN
237039408
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Duarte, CA, USA
Phone
9259247100
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$7,824,559
Expenses
$4,436,082
Assets
$86,032,778
Liabilities
$2,617,174

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JOHN H COCHRANE III (PRESIDENT/CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JOHN H COCHRANE III (PRESIDENT/CHIEF EXECUTIVE OFFICER): $1,566,593 total reported compensation
  • DANIEL OGUS (CHIEF OPERATING OFFICER): $1,147,903 total reported compensation
  • ANDREW MCDONALD (CHIEF FINANCIAL OFFICER): $758,654 total reported compensation

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

Overview

Mission

At humangood we believe everyone should have the opportunity to live with enthusiasm, confidence and security, regardless of physical, social, or economic circumstances. And when we say everyone, we mean everyone - including you. Continued on schedule o.because we believe this, our mission is to inspire your best life.we do that by working hand-in-hand to create experiences that matter to you.

What it reported doing in 2024

The primary purpose of humangood foundation west (the "foundation") is to develop, invest and administer funds to provide residential and nursing home care on behalf of the residents of facilities of humangood norcal and certain of its affiliates, which are related 501(c)(3) organizations. The foundation's principal activity is to administer such funds under trust agreements. The foundation manages donated investment funds for humangood norcal, humangood Washington dba judson park, humangood Arizona, inc. Dba terraces of phoenix, humangood Nevada dba las ventanas, humangood Idaho dba terraces of boise, humangood fresno dba terraces at san joaquin gardens, and west valley nursing homes, inc. Dba the terraces at summitview which are related 501(c)(3) organizations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 67
  • Accountability: 79
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $12.65 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.3%; rating input score 96; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 43.3%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 19.39; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 17.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 69.6% of revenue deployed · 74.9% of spending went to programs
  • Governance: 7 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $1.6M · 17 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 78 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.