Berkeley Student Foundation 412C Eshleman Hall - Uc Berkeley

Nonprofit profile at a glance

EIN
943327664
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
Berkeley, CA, USA
Phone
5106421433
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$33,665
Expenses
$16,477
Assets
$40,978
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • MELISSA HSU (President)
  • SARAH ELIZABETH BARRETT (Vice President)

People named in this filing

  • MELISSA HSU (President)
  • SARAH ELIZABETH BARRETT (Vice President)
  • YORDANOS DEJEN (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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Section 501(c)(3) organization - income from an activity carried on primarily for the convenience of the organization's students.

What it reported doing in 2015

Scholarships

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 100
  • Accountability: 58
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.9%; rating input score 43
  • Program expense ratio: 87.5%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 64th 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: 51.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.49; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -58.2% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 199.5% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 53.1% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 42.9% of revenue deployed · 87.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $14K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.