Las Trampas School Inc

Nonprofit profile at a glance

EIN
941437727
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lafayette, CA, USA
Phone
9252841462
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$10,750,180
Expenses
$10,332,495
Assets
$22,976,472
Liabilities
$4,957,827

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Mark Mahaney (Co-President)
  • Daniel Fujimoto (Vice President)
  • Michael Collier (Past President)

Highest reported compensation

  • Daniel L Hogue MS (Exec Director): $178,556 total reported compensation
  • Katherine Levine-Koller (Philanthropy Dir): $148,327 total reported compensation
  • Patricia Costa (Business Director): $133,191 total reported compensation

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

Overview

Mission

Las Trampas supports adults with developmental disabilities to discover their capabilities and to lead full lives in their homes, at work, and in the community.

What it reported doing in 2024

Adult Development Program: The Adult Development Program is a community-based day program service that offers a variety of classes in an array of topics that promote autonomy and independence. Using the principles of person-centered thinking and person-centered planning, enrollees are able select their own courses in areas that include, but are not limited to, prevocational and volunteering opportunities, health and wellness, arts, life skills, and others. Additional supports are available for individuals requiring assistance with personal care, transportation, minor medical supports, ambulation, etc. Services are provided in both facility and community settings.

Operating model

Revenue model
Donor-supported. 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. 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: 82
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $36.05 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.9%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.22; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 82.1% of revenue deployed · 85.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $8.8M in reported program spending
  • Leadership: top reported pay $179K · 17 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $101K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.