Valley Foundation Inc

Nonprofit profile at a glance

EIN
731601729
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Tulsa, OK, USA
Phone
9186365986
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Soccer

Reported finances

Revenue
$6,415,046
Expenses
$262,758
Assets
$6,376,206
Liabilities
$257,979

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • REED OPPENHEIMER (Director)
  • SOPHIE OPPENHEIMER (Executive Dir.)
  • NICHA HENRY (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Focuses on regenerating and conserving natural ecosystems through restoration agriculture, agroecology and other conservation methods.

What it reported doing in 2024

We are building the capacity of farmers, organizations, and landowners globally to seamlessly integrate restorative practices into their existing methods. This can include teaching restoration agriculture, installing restoration agriculture systems, setting up wildlife monitoring systems, protecting and improving habitat for endangered species, and supporting other restorative practices that make sense for the land and its people.We build capcacity through site visits, educational seminars, demonstration plots, and continued support for organizations throughout the world. We also work directly with landowners to determine the best strategy for restoring and preserving their land.We have accepted unimproved land as a contribution and are installing restorative agriculture systems, setting up wildlife monitoring systems, protecting and improving the habitat for all species of wildlife. Our activities support and promote Agroecology which integrates the study of the interactions between plants, animals, humans, and the environment with in agriculture systems. We encourage the use of organic fertilizers, integrated pest management, and the conservation of soil and water. Natural areas are Earths most precious commodity and we believe conserving land is important for maintaining the planets natural beauty. It is also critical for a fulfilled human existence. We work with land owners to help restore land back to a holistic functioning ecological system.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 94% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 89
  • Accountability: 6
  • Sustainability: 94
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.8%; rating input score 4
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 95.9%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 24.27; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 32.5% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 31.7% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 3.8% of revenue deployed · 91.7% of spending went to programs
  • Governance: 0 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $241K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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: Mission deployment rate scored 4/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.