The Palavra Tree Inc

Nonprofit profile at a glance

EIN
237259424
IRS 990 coverage
2009–2012
Forms available
Form 990 2012
Location
San Diego, CA, USA
Phone
6192637768
Rating confidence
Limited

Reported finances

Revenue
$780,092
Expenses
$804,480
Assets
$214,705
Liabilities
$149,268

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The palavra tree, inc. (a California nonprofit corporation) (the agency) was founded and incorporated as a nonprofit California corporation in 1972 to help alleviate the health and social problems of the minority and economically disadvantaged communities of san diego county through varios programs and community collaboration for economic and social change. The agency helps to reduce the accessibility and availability of alcohol, tobacco and other drugs to youths in the central metro south sub-region of san diego county. Services include alcohol and drug recovery program, adolescent and teen alcohol and drug recovery program, alcohol and drug preventions program and tobacco prevention programs.

What it reported doing in 2012

The agency helped over 4,000 youths and adolescents in the central, metro, and south sub-region of san diego county through training and counseling. Services include alcohol and drug recovery program, adolescent and teen alcohol and drug recovery program, and alcohol and drug preventions program.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 83
  • Accountability: 95
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.1% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: -10.3% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $792K in reported program spending
  • Leadership: top reported pay $77K · 11 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2009 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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 — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.