Solana Santa Fe Parent Teacher Organization

Nonprofit profile at a glance

EIN
330569856
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Rancho Santa Fe, CA, USA
Phone
8587944700
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$284,263
Expenses
$271,411
Assets
$358,860
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • KATE AFSHAR (PRESIDENT)

People named in this filing

  • KATE AFSHAR (PRESIDENT)
  • FRANK KEPHART (PARLIAMENTARIAN)
  • ALISON HABEGER (TREASURER)

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

To provide service support to solana santa fe elementary school through grants for teachers and instructional aides for science, art, physical education, computer instruction, and guidance counselors.

What it reported doing in 2024

Support solana santa fe elementary school through direct contributions to solana beach school district, solana beach foundation for learning, teachers for solana santa fe elementary, and sponsorship of various school events and programs. (e.g.; back to school bbq, jubilee showcase, and yearbook sales).

Operating model

Revenue model
Membership-supported. 85% of the money available for current operations came from membership dues.
Distribution model
Grant intermediary. The nonprofit sent 81% 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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.9%; rating input score 83
  • Program expense ratio: 87.5%; rating input score 87
  • Fundraising efficiency: $10.69 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: 4.5%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 82.9% of revenue deployed · 87.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $237K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 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: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.