B-w Supporting Foundation

Nonprofit profile at a glance

EIN
943239096
IRS 990 coverage
2009–2022
Forms available
Form 990 2022
Location
San Francisco, CA, USA
Phone
4157770411
Rating confidence
Limited
Sector
Private Grantmaking Foundations
Affiliation
Judaism

Reported finances

Revenue
$-1,202
Expenses
$531,277
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • PHYLLIS COOK (VICE PRESIDENT, DIRECTOR)
  • BERNARD OSHER (PRESIDENT, DIRECTOR)

Highest reported compensation

  • PHYLLIS COOK (VICE PRESIDENT, DIRECTOR): $66,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation operates exclusively for charitable, educational or religious purposes by conducting or supporting activities for the benefit of, or to carry out the purposes of the jewish community federation of san francisco, the peninsula, marin and sonoma counties.

What it reported doing in 2022

The foundation makes grants in support of the charitable, educational, scientific or religious purposes of the jewish community federation of san francisco, the peninsula, marin and sonoma counties.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 93
  • Accountability: 83
  • Sustainability: 1
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 80%; rating input score 80; 24th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -44,299.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 46.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -7.2% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 97.2% of spending went to programs
  • Governance: 4 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $517K in reported program spending
  • Leadership: top reported pay $66K · 5 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 13 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.