Berke Family Foundation

Nonprofit profile at a glance

EIN: 330782972
IRS 990 coverage: 2014–2016
Forms available: Form 990 2016
Location: Los Angeles, CA, USA
Phone: 3237618700
Rating: 62
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Single Organization Support
Affiliation: Judaism

Reported finances

Revenue: $21,529
Expenses: $58,400
Assets: $812,122
Liabilities: $22,390

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

ELAINE BERKE (PRESIDENT/DIRECTOR)
MICHAEL BERKE (VICE PRESIDENT/DIRECTOR)
SUSAN BERKE FOGEL (VICE PRESIDENT)
DAVID CARROLL (VICE PRESIDENT)

Highest reported compensation

MARVIN SCHOTLAND (SECRETARY/DIRECTOR): $534,094 total reported compensation
DAVID CARROLL (VICE PRESIDENT): $220,523 total reported compensation
SUSAN MATTISINKO (ASSISTANT SECRETARY): $190,153 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation's giving is directed primarily to the jewish community and jewish causes.

What it reported doing in 2016

Charitable giving

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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. A relatively small share of total spending goes to programs and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

Financial Efficiency: 72
Transparency & Controls: 57
Accountability: 75
Sustainability: 31
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 48.8%; rating input score 49
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 83.3%; rating input score 83; 2nd 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: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Pass
- May require repayment: Fail
Grant itemization coverage: 100%; rating input score 100; 79th 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: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: -171.3%; rating input score 13; 13th percentile among comparable filings
Total-asset coverage ratio: 13.91; rating input score 73; 73rd percentile among comparable filings
Liabilities to assets ratio: 0.03; rating input score 27; 27th percentile among comparable filings
Officer compensation ratio: 312.9%; rating input score 2; 2nd percentile among comparable filings

Growth

Program expense growth: -3.8% per year; rating input score 0; 45th percentile among comparable filings
Revenue growth: -83.9% per year; rating input score 0; 5th percentile among comparable filings
Asset growth: -8.3% per year; rating input score 0; 20th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 48.8% of spending went to programs
Governance: 4 of 5 board members independent · 6 of 9 filing controls reported
Programs: 1 filed program accomplishment · $28K in reported program spending
Leadership: top reported pay $534K · 10 people listed · 0 of 6 pay-setting controls reported
Consistency: 20 of 22 current checks pass · 2 findings to review
Schedules: 7 filed schedules · includes foreign activity, grants, and executive pay
Filing history: 3 filing years from 2014 to 2016
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: 41 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.

Moderate — Financial Efficiency: Program expense ratio scored 49/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
Review — Accountability: Governance controls: 3 of 9 not reported.
High — Sustainability: Operating margin scored 13/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Officer compensation ratio scored 2/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
High — Sustainability: Liabilities to assets ratio scored 27/100.