Tree of Life for Healthy Birthing and Parenting

Nonprofit profile at a glance

EIN
264742682
IRS 990 coverage
2016–2019
Forms available
Form 990 2019, Form 990-EZ 2015, Form 990-N 2014
Location
Encinitas, CA, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Reproductive Health Care Facilities and Allied Services

Official website

Reported finances

Revenue
$298,300
Expenses
$289,060
Assets
$147,788
Liabilities
$61,117

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SUSAN MELNIKOW (PRESIDENT)

Highest reported compensation

  • SUSAN MELNIKOW (PRESIDENT): $2,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of tree of life is to create and operate a birthing center and to be a philosophical and educational center for healthy pregnancy, birthing, parenting and family making, thus promoting healthy living.(continued on schedule o)

What it reported doing in 2019

-maintained state license and national accreditation.-maintained affiliation with scripps hospital- encinitas-continued to provide care to medicaid families (accounted for 41% of clientele) and continue to be the only maternity practice in the encinitas area that accepts medicaid.-affiliation with cal state san marcos for ob nursing students to learn about birth center.-continued to contribute to the national data collection for statistical analysis on birth centers.provided a variety of classes and activities for community and families:----- 1)weekly mother postpartum support group facilitated by a licensed family therapist----- 2)blossom music tree-- parent- infant/toddler music ----- 3) childbirth preparation classes- offered at a sliding fee scale ----- 4) breastfeeding education class and lactation service----- 5) parent ceremonies----- 6) monthly new born care class----- 7) magic in a bottle - make & take essential oils----- 8) dream dancing workshops for community members----- 9) weekly mindfulness based stress reduction classes led by a therapist----- 10) motherhood: a book reading and authentic sharing circle----- 11) provided meeting space for monthly international la leche league meetings for mothers----- 12) regular workshops for community midwives on neonatal resuscitation

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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64%; rating input score 64
  • Program expense ratio: 66%; rating input score 66
  • Fundraising efficiency: $9.06 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

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

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: -9.3% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 64% of revenue deployed · 66% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $191K in reported program spending
  • Leadership: top reported pay $2K · 5 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.