Upper Valley Ministries

Nonprofit profile at a glance

EIN
680116150
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Calistoga, CA, USA
Phone
4153857888
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$94,966
Expenses
$76,978
Assets
$811,710
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MATIAS VARGAS (President)
  • JUSTIN ROWE (Vice President)

People named in this filing

  • ABEL HERNANDEZ (ELDER)
  • MATIAS VARGAS (President)
  • VICTOR RAMIREZ (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Running a christian church.

What it reported doing in 2025

Successfully operate a church.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.1%; rating input score 36
  • Program expense ratio: 44.5%; rating input score 44
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 18.9%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 10.54; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -18.2% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 36.1% of revenue deployed · 44.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.