Manzanita Action Fund

Nonprofit profile at a glance

EIN
934947500
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Palo Alto, CA, USA
Phone
2128367943
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Civil Rights, Social Action, Advocacy N.E.C.

Reported finances

Revenue
$36,055
Expenses
$5,195,723
Assets
$39,746
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DAVID PASCA (PRESIDENT)

People named in this filing

  • AUDREY SCOTT (DIRECTOR)
  • SARA COLORADO (CFO & DIRECTOR)
  • DAVID PASCA (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Manzanita's mission is to effect social and public policy change to improve the lives of individuals, our communities, our society, and our world. Manzanita will promote social and public policy change through activities such as public education and research, capacity building and technical assistance, advocacy and lobbying, grantmaking, and other permissible activities in furtherance of its exempt purposes. Manzanita's initial focus area for grantmaking and programmatic activities includes, but is not limited to, combating antisemitism. Manzanita promotes the general welfare of individuals and their communities by supporting programs and activities to effect changes in public policy that will benefit our society and the world.

What it reported doing in 2024

Advocacy and lobbying: the organization will advocate for programs, policies, legislation, and regulations at the federal, state, or local levels consistent with its tax-exempt mission and programmatic goals, including through direct or grassroots lobbying. The organization will advocate for policy changes and improvements in various areas, including, but not limited to, combating antisemitism. The organization may conduct advocacy and lobbying activities directly and it may also support the advocacy and lobbying activities of its grantees. By advocating for changes in public policy, the organization seeks to improve the lives of individuals and their communities.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 96% 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. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 93
  • Accountability: 30
  • Sustainability: 17
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 60.9%; rating input score 61
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14,310.5%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: -197.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -197% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 60.9% of spending went to programs
  • Governance: 0 of 2 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Highest-paid contractors: 1 contractor listed · $105K reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 5 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 — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.