Nextgen California Action

Nonprofit profile at a glance

EIN
882057452
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Sacramento, CA, USA
Phone
6282080650
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,700,000
Expenses
$1,339,672
Assets
$405,432
Liabilities
$10,327

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ADRIANA SANCHEZ-OCHOA (PRESIDENT & CHAIR)

Highest reported compensation

  • ADRIANA SANCHEZ-OCHOA (PRESIDENT & CHAIR): $240,298 total reported compensation
  • STACEY SMITH (SECRETARY): $225,146 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 mission of nextgen California action is to promote the prosperity and rights of californians.

What it reported doing in 2024

Nextgen California action sponsored two California ballot measures to support public education and safe drinking water in the state.

Operating model

Revenue model
Donor-supported. 100% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 65
  • Accountability: 63
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 98.6%; rating input score 99
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.2%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 136.5% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 100.4% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 98.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $240K · 3 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.3M reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.