The Estria Foundation

Nonprofit profile at a glance

EIN
273639013
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Oakland, CA, USA
Phone
5106986640
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$651,067
Expenses
$612,838
Assets
$1,431,416
Liabilities
$24,012

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

Leadership & pay

4 people listed

Executive titles in this filing

  • TODD JOHNSON (EXECUTIVE DIRECTOR)
  • LIANN EBESUGAWA (President)

Highest reported compensation

  • TODD JOHNSON (EXECUTIVE DIRECTOR): $115,000 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 estria foundation creates art in public with assistance from artists, youth, educators, and activists. Goal is to raise awareness and inspire action in the movement to resolve human and environmental issues while educating & developing youth.

What it reported doing in 2024

Mele murals: completed three full mele murals. Participan numbers were much lower.ended our distance learning format and returned to in-person programming with over 1,000 student participants. Halau paheona: served two schools for the spring semester. Both classes each completed a full mural, two murals in total. 40 students served.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.9%; rating input score 67
  • Program expense ratio: 70.3%; rating input score 70
  • Fundraising efficiency: $4.92 raised per $1 spent on fundraising; rating input score 17; 17th 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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 5.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 2.34; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 66.9% of revenue deployed · 70.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $431K in reported program spending
  • Leadership: top reported pay $115K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.