Kings View Foundation

Nonprofit profile at a glance

EIN
010946385
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-T 2022, Form 990-N 2020
Location
Fresno, CA, USA
Phone
5592560100
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Association

Official website

Reported finances

Revenue
$23,483
Expenses
$340,288
Assets
$8,500,285
Liabilities
$8,674,894

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

Leadership & pay

9 people listed

Executive titles in this filing

  • AMANDA NUGENT DIVINE (CEO)

Highest reported compensation

  • AMANDA NUGENT DIVINE (CEO): $289,460 total reported compensation
  • MICHAEL KOSAREFF (CFO (THRU 03/25)): $231,651 total reported compensation
  • BERNADETTE SOWARDS (INTERIM CFO (02/25 THRU 06/25)): $143,304 total reported compensation

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

Overview

Mission

The foundation provides fundraising services and holds investments that support the kings view mission.

What it reported doing in 2024

The foundation furthers kings view's work of providing mental health, drug and alcohol, and related social services designed to support and treat the behavioral health needs of individuals, families, and community. The kings view foundation activities include the following:1. Own and lease back property to kings view corporation for use in the corporation's various treatment programs and services. 2. Write grants and fundraise to benefit the treatment and service programs of kings view corporation.3. Solicit individuals, families, and businesses for donations of outright gifts to kings view foundation.4. Work with individuals, families, and businesses to include kings view foundation in their charitable gifting plans. The charitable gifting plans will include gift annuities, deferred gift annuities, charitable trusts, endowments, gifts of appreciated real estate, and related charitable gifting approaches.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 72
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1,349.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 24.98; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 1.02; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 54.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.6% of spending went to programs
  • Governance: 4 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $301K in reported program spending
  • Leadership: top reported pay $289K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.