Seattle Children's Hospital (Dba Seattle Festival of Trees Guild)

Nonprofit profile at a glance

EIN
462657292
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Seattle, WA, USA
Phone
2068842351
Rating
84
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$578,674
Expenses
$536,552
Assets
$163,254
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DEBRA TORRES (VICE PRESIDENT)
  • DOTTIE GREENWOOD (VICE PRESIDENT THRU 1/25)
  • ELNA DUFFIELD (PRESIDENT)

People named in this filing

  • DEBRA TORRES (VICE PRESIDENT)
  • DOTTIE GREENWOOD (VICE PRESIDENT THRU 1/25)
  • ELIZABETH MCCARTHY (SECRETARY)

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

The seattle festival of trees guild was formed in fiscal year 2013 as an effort between the dr. Forrest l. Flashman guild and the seattle children's hospital autism guild, to support seattle children's hospital (a 501(c)(3) tax-exempt hospital) and its autism center.

What it reported doing in 2024

The seattle festival of trees guild is a member of the seattle children's guild association, a tax-exempt fundraising entity of seattle children's hospital. The hospital provides pediatric patient care, medical research, teaching of pediatric residents and other healthcare providers, as well as advocacy for children in the pacific northwest. The seattle festival of trees guild held its annual "festival of trees" celebration and gala, with proceeds benefiting seattle children's autism center and uncompensated care program. These funds fulfill the guild's mission by supporting the autism center and providing financial support to patients' families.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: $8.53 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

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; 76th percentile among comparable filings
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 7.3%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 87.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $472K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 12 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Sustainability: Operating margin scored 56/100.