Tierra Del Sol
Legal name: Tierra Del Sol Foundation
Nonprofit profile at a glance
- EIN
- 952671260
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Sunland, CA, United States
- Phone
- (818) 352-1419
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Vocational Rehabilitation
Reported finances
- Revenue
- $29,156,393
- Expenses
- $26,829,541
- Assets
- $22,908,827
- Liabilities
- $4,774,142
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- Rebecca Lienhard (President & CEO)
Highest reported compensation
- Rebecca Lienhard (President & CEO): $255,837 total reported compensation
- Anne Marie Rosenstein (CFO): $193,124 total reported compensation
- Nancy Bissonette-Andrew (CCO): $164,591 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Regardless of the notion of disability, all people live productive and personally meaningful lives. We champion inclusion and value for all people with disabilities through creative pathways to employment, education, and the arts. (Values: Person-Centeredness, Passion, Honesty, Respect, and Full Engagement.)
What it reported doing in 2024
To achieve productive and meaningful lives, Tierra del Sol provides a wide array of supports and services to more than 800 adults with developmental disabilities. Included in these services, but not limited to, are all aspects of job supports (i.e. job development, job preparation, job placement, and job retention), life quality supports (i.e. communication skills, mobility skills, stress management and healthy relationship skills), and digital divide supports (i.e. social media supports, basic email/calendar organization/maintenance, and professional communication).See Schedule O for more details.
Operating model
- Revenue model
- Earned-program. 94% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 71
- Accountability: 100
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.1%; rating input score 79
- Program expense ratio: 87.3%; rating input score 87
- Fundraising efficiency: $2.38 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 8%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 0.85; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 3.3%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 7.7% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 13.5% per year; rating input score 100; 77th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 79.1% of revenue deployed · 87.3% of spending went to programs
- Governance: 22 of 22 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $23.4M in reported program spending
- Leadership: top reported pay $256K · 27 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $353K reported
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- 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 8/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.