Civic Intelligence

Ileihno Bopachemihn

EIN 47-5054790 • 501(c)3 • Carmichael, CA

Profile

The organization runs Tribal Oak Tree (TOT) which is a Foster Family Agency. TOT serves American Indian/Alaska Native (AI/AN) children and youth - infants through age 17 and non-minor dependents (NMD) age 18. TOT serves AI/AN children and NMD from federally recognized tribes, both in California and out of state. TOT will also serve children from non-federally recognized tribes at their request or by counties that recognize their tribal heritage.

8300 Fair Oaks Blvd Suite 303Carmichael, CA 95608

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

3.32x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.43x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$32,991

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

6th percentile

-47%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

2.9%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$89,568

Down $78,586 (-47%) from 2023

Liabilities

Down

$297,709

Down $6,021 (-2.0%) from 2023

Net Assets

Down

-$208,141

Down $72,565 (-54%) from 2023

Revenue

Up

$684,437

Up $19,063 (+2.9%) from 2023

Expenses

Down

$757,002

Down $15,032 (-1.9%) from 2023

Net Income

Up

-$72,565

Up $34,095 (+32%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200K-$400KAssets 2018: $53,108Liabilities 2018: $2,828Net Assets 2018: $50,2802018Assets 2019: $100,164Liabilities 2019: $20,650Net Assets 2019: $79,5142019Assets 2020: $248,187Liabilities 2020: $141,602Net Assets 2020: $106,5852020Assets 2021: $163,269Liabilities 2021: $237,016Net Assets 2021: -$73,7472021Assets 2022: $207,863Liabilities 2022: $236,779Net Assets 2022: -$28,9162022Assets 2023: $168,154Liabilities 2023: $303,730Net Assets 2023: -$135,5762023Assets 2024: $89,568Liabilities 2024: $297,709Net Assets 2024: -$208,1412024

Highlighted filing

2024

Assets$89,568
Liabilities$297,709
Net Assets-$208,141

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2018: $329,140Expenses 2018: $278,860Net Income 2018: $50,2802018Revenue 2019: $524,659Expenses 2019: $495,425Net Income 2019: $29,2342019Revenue 2020: $606,785Expenses 2020: $578,992Net Income 2020: $27,7932020Revenue 2021: $373,475Expenses 2021: $553,807Net Income 2021: -$180,3322021Revenue 2022: $710,630Expenses 2022: $665,799Net Income 2022: $44,8312022Revenue 2023: $665,374Expenses 2023: $772,034Net Income 2023: -$106,6602023Revenue 2024: $684,437Expenses 2024: $757,002Net Income 2024: -$72,5652024

Highlighted filing

2024

Revenue$684,437
Expenses$757,002
Net Income-$72,565

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Sep 9, 2025
Return Version
2023v6.0
Gross Receipts
$688,311
Mission and Program Overview

Mission

The organization runs Tribal Oak Tree (TOT) which is a Foster Family Agency. TOT serves American Indian/Alaska Native (AI/AN) children and youth - infants through age 17 and non-minor dependents (NMD) age 18. TOT serves AI/AN children and NMD from federally recognized tribes, both in California and out of state. TOT will also serve children from non-federally recognized tribes at their request or by counties that recognize their tribal heritage.

Tribal Oak Tree (TOT) will provide emergency and temporary placement with designated resource families for American Indian/Alaska Native minor children and youth and non-minor dependents to age 18 depending on each child's needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$69,118$39,551▼ $29,567
Accounts Receivable$23,440$25,305▲ $1,865
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$168,154$89,568▼ $78,586
Other Assets Total$75,596$24,712▼ $50,884
Liabilities
Unsecured Notes Loans Payable$220,100$220,100→ $0
Accounts Payable and Accrued Expenses$24,425$51,177▲ $26,752
Other Liabilities$59,205$26,432▼ $32,773
Total Liabilities$303,730$297,709▼ $6,021
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-135,576$-208,141▼ $72,565
Total Net Assets Fund Balance$-135,576$-208,141▼ $72,565
Total Liabilities and Net Assets / Fund Balance$168,154$89,568▼ $78,586

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$39,551$75,831$115,382
Other Assets Org$16,279--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary K CurtisExecutive DirectorPT$32,991$32,991

Board Members and Trustees

NameTitle
Cheryl DouglasChair
Lynnette GreybullDirector
Dana BrownSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$398,228
Program Service Revenue
$227,639
Investment Income
$44,137
Other Revenue
$14,433
All Other Contributions
$17,700
Change in Net Assets
$-72,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$384,853
Other Expenses$372,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,314$81,382-$311,696
Occupancy$88,333$13,482-$101,815
Insurance$35,735$12,623-$48,358
Current Officers, Directors, Trustees, and Key Employees$24,377$8,614-$32,991
Payroll Taxes$21,865$7,726-$29,591
Depreciation Depletion$20,329$7,184-$27,513
Fees for Services Other$19,630$4,852-$24,482
Office Expenses$9,694$3,425-$13,119
Other Employee Benefits$7,814$2,761-$10,575
Travel$9,540--$9,540
Interest$5,550$1,961-$7,511
Fees for Services Accounting$2,293$707-$3,000
Other Expenses$1,357$480-$1,837
Advertising$1,178--$1,178
All Other Expenses$650--$650
Total Functional Expenses$608,013$148,989$0$757,002
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$16,479
Bank Overdraft$9,953
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section B, Line 12C

No board member or employee is allowed to conduct any business with a related party. All disbursements are reviewed by the board to ensure compliance with the policy.

Form 990, Part VI, Section B, Line 15A

Wages are determined by the board and are based on comparable wages paid.

Form 990, Part VI, Section B, Line 15B

All salaries were written as part of the grant. The Board reviews and approves the grant proposal. In addition, any salary changes are approved by the Board.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Ileihno Bopachemihn
EIN
47-5054790
Phone
9165715060
Address
8300 FAIR OAKS BLVD SUITE 303, CARMICHAEL, CA 95608

Signing Officer

Name
Mary K Curtis
Title
Executive Director
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary K Curtis
Formed
2015
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
14

Preparer

Firm
Perry Bunch & Johnston CPAs
Address
350 Court St, Woodland, CA 95695
Preparer
Rick Johnston CPA
Phone
5306623251
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0398228
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0373182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0528637
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt032123
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0411837
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01744007
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0242072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0292179
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0179257
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0371471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0128249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01213228
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt083
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt060255
IRS990ScheduleA/OtherIncome509Grp/TotalAmt060255
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98000
IRS990ScheduleA/PublicSupportPY509Pct00.97770
IRS990ScheduleA/PublicSupportTotal509Amt02957235
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0640300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0665361
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0707894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0403594
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0540086
IRS990ScheduleA/Total509Grp/TotalAmt02957235
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0640311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0665374
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0707930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0463872
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0540086
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03017573
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt039551
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075831
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115382
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08433
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt116279
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE LEASED ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116479
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK OVERDRAFT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039551
IRS990ScheduleD/TotalBookValueOtherAssetsAmt024712
IRS990ScheduleD/TotalLiabilityAmt026432
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO BOARD MEMBER OR EMPLOYEE IS ALLOWED TO CONDUCT ANY BUSINESS WITH A RELATED PARTY. ALL DISBURSEMENTS ARE REVIEWED BY THE BOARD TO ENSURE COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Wages are determined by the board and are based on comparable wages paid.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All salaries were written as part of the grant. The Board reviews and approves the grant proposal. In addition, any salary changes are approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0168154
IRS990/TotalAssetsEOYAmt089568
IRS990/TotalAssetsGrp/BOYAmt0168154
IRS990/TotalAssetsGrp/EOYAmt089568
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0398228
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0148989
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0608013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0757002
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0303730
IRS990/TotalLiabilitiesEOYAmt0297709
IRS990/TotalLiabilitiesGrp/BOYAmt0303730
IRS990/TotalLiabilitiesGrp/EOYAmt0297709
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-135576
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-208141
IRS990/TotalProgramServiceExpensesAmt0608013
IRS990/TotalProgramServiceRevenueAmt0227639
IRS990/TotalReportableCompFromOrgAmt032991
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0684437
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0168154
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089568
IRS990/TravelGrp/ProgramServicesAmt09540
IRS990/TravelGrp/TotalAmt09540
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0220100
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0220100
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08300 FAIR OAKS BLVD SUITE 303
IRS990/USAddress/CityNm0CARMICHAEL

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