Controlled Group with non-profit

[Gilmore]

A non-profit (NP) is spinning off employees who are creating a for profit company (FP).

The FP will be owned 75% by a venture capital firm and 25% by the NP.

The FP will have representation on the NP's board.

Can anyone tell me at what level of representation would a controlled group exist?

Is it 80% of the board controlled by the FP, or is it only 55% since the NP owns 25% of the FP?

Or am I completely off base altogether?

Thank you so much.