The Family Treehouse Project

Nonprofit profile at a glance

EIN
330923967
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Redlands, CA, USA
Phone
7603550175
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$261,512
Expenses
$284,545
Assets
$46,820
Liabilities
$4,252

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROSALINDA NAVA BERMUDEZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROSALINDA NAVA BERMUDEZ (EXECUTIVE DIRECTOR): $49,846 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's specific purpose is assisting in the development of healthy happy families by utilizing a broad community-based approach including a foundation of health promotion early childhood education and innovative technology.

What it reported doing in 2014

The organizations specific purpose is assisting in the development of healthy happy families by utilizing a broad community-based approach including a foundation of health promotion early childhood education and innovative technology.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
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

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 83
  • Accountability: 10
  • Sustainability: 21
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.9%; rating input score 83
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.8%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 82.9% of revenue deployed · 76.2% of spending went to programs
  • Governance: 0 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $217K in reported program spending
  • Leadership: top reported pay $50K · 8 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.