Ai for Good Foundation

Nonprofit profile at a glance

EIN
811631000
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2020
Location
El Cerrito, CA, USA
Phone
6095218034
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Computer Science

Reported finances

Revenue
$954,854
Expenses
$434,209
Assets
$589,458
Liabilities
$59

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

Leadership & pay

6 people listed

People named in this filing

  • James Hodson (Officer Director)
  • Michael Witbrock (Officer)
  • Claudia Perlich (Officer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

We use Economic thinking and technology innovation to solve big human challenges transform institutions and impact peoples lives today.

What it reported doing in 2024

Witness enables the secure documentation verification and response to sensitive crimes ranging from war crimes to sexual abuse and interacts with the worlds most important prosecutorial institutions. Beyond criminal prosecution the platform also enables the gathering and archival of testimonials from war and disasters as a cultural and historic public good. The Witness platform is a technology deployment enabling web phone in-person and social interactions while maintaining a team of staff responsible for moderation fact-checking psychological support and building relationships with relevant organi

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 87% 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.

The verdict

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 46
  • Accountability: 76
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.8%; rating input score 33
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 60.5%; rating input score 60; 31st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 54.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -63.3% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 28.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 65.7% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 32.8% of revenue deployed · 69.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $304K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes foreign activity and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.