The Tomorrow Foundation

Overview

Mission

Exclusively benefit and support israel emergency alliance, also known as standwithus, a California nonprofit public benefit corporation.

What it reported doing in 2024

The tomorrow foundation's anticipated activities will be to exclusively benefit and support israel emergency alliance, a related 501(c)(3) public charity.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

Nonprofit profile at a glance

EIN
852735149
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Headquarters
Los Angeles, CA, USA
Phone
3108366140
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 68
  • Accountability: 47
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 19th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -336.3%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 17.39; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 54.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -603.6% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -14.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 3 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $100K in reported program spending
  • Leadership: top reported pay $390K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 3 annual filings from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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.

Leadership & pay

3 people listed

Highest reported compensation

  • ROZ ROTHSTEIN (SECRETARY & CFO): $389,824 total reported compensation
  • JEREMY ROTHSTEIN (PRESIDENT): $359,423 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.