Vivalon

Nonprofit profile at a glance

EIN
941422463
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
San Rafael, CA, USA
Phone
4154569062
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$19,137,407
Expenses
$19,809,848
Assets
$30,063,962
Liabilities
$9,442,211

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Douglas Reilly (President)
  • Doug Mowbray (Vice President)
  • Joe O'Hehir (Chief Executive Officer)

Highest reported compensation

  • Villalobos Erick B (Chief Transportation Officer): $213,697 total reported compensation
  • Joe O'Hehir (Chief Executive Officer): $198,461 total reported compensation
  • Baker Ashley (Chief People Person): $181,703 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Vivalon advances independence, health and quality of life for older adults and people with disabilities. Through a comprehensive, integrated program of active aging services, we provide specialized transportation, nutrition programs, classes and social connection.

What it reported doing in 2024

Vivalon provides comprehensive nutrition services for older adults in need. The Nutrition Program is comprised of the Meals on Wheels home delivered meal program (3 days a week), Nourish home delivered meal program (3 days a week for those not eligible for Meals on Wheels) a weekly Brown Bag Pantry program in partnership with the San Francisco Marin Food Bank that serves 100 people a week with fresh food, and an on-site cafe open weekdays for lunch. Last year the Meals on Wheels program delivered over 95,000 meals and the Nourish program delivered over 39,000 meals to 450 recipients. The Vivalon Cafe served over 11,000 meals last year. The goal of the Nutrition Program is to provide access to healthy, affordable meal options as well as social connection in a warm and welcoming environment.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.5%; rating input score 79
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: $2.02 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th 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: -3.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 78.5% of revenue deployed · 76.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $15.1M in reported program spending
  • Leadership: top reported pay $214K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.