Daniel Pearl Foundation

Nonprofit profile at a glance

EIN
030393564
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Encino, CA, USA
Phone
3105578100
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$240,666
Expenses
$91,104
Assets
$2,046,060
Liabilities
$3,005

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Judea Pearl (President & CEO)
  • Tamara Pearl (Vice President)
  • Michelle Pearl (Vice President)

People named in this filing

  • Judea Pearl (President & CEO)
  • David Gill (Member)
  • Tamara Pearl (Vice President)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support causes that inspired Daniel Pearl's life and work and promoted cross-cultural understanding.

What it reported doing in 2025

Support of causes that inspired Daniel Pearl; s life and work. Causes that promote cross-cultural understanding and causes that seek to prevent hate-based violence.

Operating model

Revenue model
Investment-supported. 98% of the money available for current operations came from recurring investment income.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 17
  • Transparency & Controls: 90
  • Accountability: 59
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.2%; rating input score 12
  • Program expense ratio: 31.7%; rating input score 32
  • 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: 50%; rating input score 50; 19th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 22.46; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -19.5% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 12.2% of revenue deployed · 31.7% of spending went to programs
  • Governance: 3 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2011 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.