Valley of the Moon Children's Home Foundation
Nonprofit profile at a glance
- EIN
- 680343720
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Santa Rosa, CA, USA
- Phone
- 7075658383
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Abuse, Prevention
Reported finances
- Revenue
- $338,814
- Expenses
- $406,883
- Assets
- $1,414,352
- Liabilities
- $1,105
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Laura Colgate (President)
- Kevin Destruel (Vice President)
Highest reported compensation
- Christy Colgate - Start 072024 (Director of Programs): $37,800 total reported compensation
- Katherine Condie - End 062024 (Director of Programs): $36,015 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Valley of the Moon Children's Home Foundation is a private, non-profit organization that is committed to providing supportive and educational services to positively impact the present and future lives of abused, abandoned and neglected children and youth. The Foundation supports children and youth that are presently experiencing foster care, or have transitioned out of foster care, and are current or former residents of Sonoma County.
What it reported doing in 2024
Critical Needs Fund: A critical need is defined as an unexpected event or financial need that interferes with a students ability to continue their studies. For example, a car breakdown, needing dental care, an unforeseen medical emergency, etc., VOMCF awarded $20,411.87 in critical need funding.Valley of the Moon Children's Center (VMCC) Dental Program: The VMCC Dental Program has served 981 children since 2011. Many of these children have never been seen by a dentist or hygienist before. They are taught proper oral hygiene and are now able to smile again. In 2024, 47 new patients were seen as part of the dental program.
Operating model
- Revenue model
- Donor-supported. 94% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 90% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 88
- Accountability: 84
- Sustainability: 37
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.4%; rating input score 80
- Program expense ratio: 65.9%; rating input score 66
- Fundraising efficiency: $19.2 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 96.2%; rating input score 96; 56th 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; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -20.1%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 3.48; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 18.1%; rating input score 21; 21st percentile among comparable filings
Growth
- Program expense growth: 2.7% per year; rating input score 100; 43rd percentile among comparable filings
- Revenue growth: -1.6% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 80.4% of revenue deployed · 65.9% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $268K in reported program spending
- Leadership: top reported pay $38K · 12 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and grants
- Filing history: 14 filing years from 2010 to 2024
- 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 14/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 57/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 21/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.