The Village of Love Foundation

Nonprofit profile at a glance

EIN
352729507
IRS 990 coverage
2021–2023
Forms available
Form 990 2023
Location
Oakland, CA, USA
Phone
3528046244
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Housing Support

Reported finances

Revenue
$1,863,161
Expenses
$2,194,061
Assets
$109,196
Liabilities
$450,062

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Joey Harrison (President)

Highest reported compensation

  • Joey Harrison (President): $109,132 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Village of Love Foundation is a nonprofit organization dedicated to providing supportive services, housing assistance, and community-based care for unhoused and low-income individuals in Alameda County. Our mission focuses on harm reduction, case management, and resource navigation to help clients achieve stability and self-sufficiency.

Operating model

Revenue model
Grant-funded. 74% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 12
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.8%; rating input score 39
  • Program expense ratio: 32.9%; rating input score 33
  • 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: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 4.12; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 91.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 73.1% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: -29.9% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 38.8% of revenue deployed · 32.9% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $723K in reported program spending
  • Leadership: top reported pay $109K · 1 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.