Napa Tree Foundation

Nonprofit profile at a glance

EIN
274330507
IRS 990-PF coverage
2011–2023
Forms available
Form 990-PF 2023
Location
Palo Alto, CA, USA
Phone
4084804184
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Private Operating Foundations

Reported finances

Revenue
$2,146
Expenses
$69,552

Source: IRS Form 990-PF. Selected filing: tax year 2023. Amounts in USD.

Overview

Mission

Private Operating Foundations

What it reported funding in 2023

The foundation reported 4 grants totaling $5,479. The stated grant purpose was donation.

Operating model

Revenue model
Investment-supported. 100% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Direct operator. The foundation carried out 82% of its reported charitable disbursements directly.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filed numbers largely add up. A relatively small share of spending goes to grants and the available information about grant readiness state registration leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 8
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 93

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 68th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 7.9%; rating input score 8; 15th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 41.11; rating input score 93; 93rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 93th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 10 filing years from 2011 to 2023
  • 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.

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 — Cost Efficiency: Grant expense ratio scored 8/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.