Valley Oak Residential Treatment Program Inc

Nonprofit profile at a glance

EIN
680174585
IRS 990 coverage
2014–2016
Forms available
Form 990 2016
Location
Manteca, CA, USA
Phone
2092393244
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Official website

Reported finances

Revenue
$2,866,477
Expenses
$2,978,263
Assets
$815,963
Liabilities
$431,876

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Mario Duenas (President)
  • Donald Silva (Vice President)
  • Greg Potts (Executive Director)

Highest reported compensation

  • Greg Potts (Executive Director): $134,280 total reported compensation
  • Margo Castaneda (Program Director (term start Feb)): $77,997 total reported compensation
  • Insa Duke (Clinical Director): $41,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Valley Oak Residential Treatment Program, Inc. is a 24 hour a day, 42 bed program which provides specialized treatment for male and female adolescents, 10 to 17 years old.

What it reported doing in 2016

Valley Oak currently operates 5 six-bed group homes in Stanislaus and San Joaquin Counties. Children are provided 24-hour supervision, care and special skills training for special needs. During the year covered, 9,459 days of care were provided to 86 children.

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 20
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 86
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -3.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 82.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $134K · 9 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2014 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.