Benjamin Franklin Elementary Foundation

Nonprofit profile at a glance

EIN
271310472
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Glendale, CA, USA
Phone
4154653236
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$224,954
Expenses
$120,684
Assets
$562,552
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Christina Shellen (President)

People named in this filing

  • Christina Shellen (President)
  • Antonio Ruggiero (Treasurer)
  • Erin Rubin (Secretary)

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

To develop and implement fund raising support strategies for Benjamin Franklin Elementary School; provide an equitable system of distributing such funds and support all program, personnel and property needs of the school; and promote student recruitment and academic excellence at the school.

What it reported doing in 2024

Classroom Support provides an allowance of between $400-$600 for each of 23 classrooms and the front office for supplies, reaching a total of 538 students and 30 staff members. Also pays for foreign language intern program that brings teaching assistants into the immersion classrooms, reaching a total of 436 students.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 40% for direct work, and 60% for grants.

The verdict

MIXED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.7%; rating input score 54
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46.4%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 4.66; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 53.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 13 board members independent · 0 of 7 filing controls reported
  • Programs: 7 filed program accomplishments · $121K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2013 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.