Berkeley Association of Realtors

Nonprofit profile at a glance

EIN
941110797
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Berkeley, CA, USA
Phone
5108484288
Rating confidence
Limited
Sector
Professional Societies, Associations

Reported finances

Revenue
$369,098
Expenses
$403,365
Assets
$582,046
Liabilities
$102,007

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

18 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Purpose of the organization

What it reported doing in 2012

Grants of $5000 were allocated to the board's 501(c)3 fund - berkeley association of realtors community fund. The purpose of the non-profit is to provide local youth organizations funding for youth arts and education and housing for homeless.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: NotEnoughData
  • Transparency & Controls: 69
  • Accountability: 95
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • 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: Fail

Sustainability

  • Operating margin: -9.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 23%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -8.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 18 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $93K · 18 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.