Kiva Spirit Foundation

Nonprofit profile at a glance

EIN
943378479
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Pleasanton, CA, USA
Phone
5104092198
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Disorders

Official website

Reported finances

Revenue
$85,256
Expenses
$122,173
Assets
$31,944
Liabilities
$1,347,485

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Matt Gomes (Executive Director/Treasurer)
  • Lanette Wessel (Board Vice President)
  • Roger Snyder (Board President)

Highest reported compensation

  • Matt Gomes (Executive Director/Treasurer): $46,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide low-cost, sliding scale health and educational services to the community which promote a holistic approach to wellness.

What it reported doing in 2025

Psychotherapy/counseling services. Direct health services to individuals, couples and families.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 17
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 54.2%; rating input score 54
  • Fundraising efficiency: Limited

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; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 42.18; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 38.1%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: -7.9% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 54.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $66K in reported program spending
  • Leadership: top reported pay $46K · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

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 — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.