Sonoma County Safe and Sober Proj Grad Group Return

Nonprofit profile at a glance

EIN
901078768
IRS 990 coverage
2015–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Santa Rosa, CA, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$246,595
Expenses
$243,367
Assets
$389,173
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JANICE BROWN (President)

People named in this filing

  • JANICE BROWN (President)
  • JENNIE KIM (Secretary)
  • LIZ WILSON (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide drug and alcohol free graduation parties for graduating seniors of sonoma county high schools.

What it reported doing in 2023

The organization accomplished its exempt purpose by providing drug and alcohol free graduation parties for graduating seniors of sonoma county high schools. The goal is to provide a fun, safe way for graduates to celebrate their graduation and at the same time instill in the minds of our young people the notion that they and their parents can have a good time without alcohol and other drugs. Product graduation achieved success this year through the continued partnership of dedicated parents, supportive communities and appreciative, enthusiastic young people. Sonoma county high schools participated this year by staging 15 parties. Attendance at the parties exceeded 90 percent of graduating seniors. Numerous parents and volunteers helped plan, organize and staff the parties. Local businesses, service clugs and individual donated prizes, materials and cash to the graduation committees at each school to help make the end of school event a great success.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 54
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • 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: 1.3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -7.8% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -8.2% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 96.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $235K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • 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.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.