The Umbrella Latch Key Program

Nonprofit profile at a glance

EIN
330654542
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Apple Valley, CA, USA
Phone
7608313003
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Reported finances

Revenue
$241,275
Expenses
$124,435
Assets
$324,280
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • VILETTA MARTIN (PRESIDENT/ED)

Highest reported compensation

  • VILETTA MARTIN (PRESIDENT/ED): $18,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide art education to children and community

What it reported doing in 2025

Umbrella latch key program (the program) is a nonprofit organization developed in 1994. It provides theater arts education to k-through-8th grade students during the normal school day, where children can feel safe while exploring, expressing and growing through the arts. The program operates from george visual and performing arts magnet school in the adelanto school district. The program transforms innovative ideas into successful arts programing that is critical to the community and its families. It provides opportunities for services to the most vulnerable participants in the community, its children. Tackles serious challenges children face on the street, the challenges of not having the right community resources. In 2018 it provided programs that promoted healthy living and engage community involvement and improvement. The program receives majority of its revenue through a contract with adelanto school district.

Operating model

Revenue model
Earned-program. 88% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 92
  • Accountability: 53
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34%; rating input score 34
  • Program expense ratio: 66%; rating input score 66
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 48.4%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 2.61; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 34% of revenue deployed · 66% of spending went to programs
  • Governance: 5 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $82K in reported program spending
  • Leadership: top reported pay $19K · 6 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.