Restore the Delta

Nonprofit profile at a glance

EIN
274179166
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Stockton, CA, USA
Phone
2098510270
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Reported finances

Revenue
$1,459,814
Expenses
$1,701,584
Assets
$311,359
Liabilities
$2,475

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

Leadership & pay

7 people listed

Executive titles in this filing

  • MICHAEL MACHADO (PRESIDENT)
  • MICHAEL FROST (1ST VICE PRESIDENT)
  • BARBARA BARRIGAN-PARRILLA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BARBARA BARRIGAN-PARRILLA (EXECUTIVE DIRECTOR): $101,225 total reported compensation

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

Overview

Mission

See schedule orestore the delta is an independent public benefit corporation operating with the goal of making the sacramento-sanjoaquin delta ("delta") fishable, swimmable, drinkable and farmable for the benefit of all californians. We intend to accomplish this through public education, research, community organization, monitoring policies and programs created by government agencies and reporting on a public and private activities that impact the delta. Our purpose is to ensure that the story of human and natural delta communities is told and to increase the visibility of the delta as a unique place worthy of social and cultural as well as environmental protection.

What it reported doing in 2024

Restore the delta embarked upon a public education campaign to monitor policies and programs created by government agencies and report on activities to impact the delta. The purpose of this is to ensure that the story of human and natural delta communities is told and to increase the visibility of the delta as a unique place worthy of social and cultural as well as environmental protection.

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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 86
  • Accountability: 63
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $25.4 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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 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: -16.6%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 18.7% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 17.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 76.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $101K · 7 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 50/100.