Delfin Foundation

Nonprofit profile at a glance

EIN
932437548
IRS 990 coverage
2023–2023
Forms available
Form 990 2023
Location
Bridgeport, PA, USA
Phone
7038253325
Rating confidence
Limited

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Jorge J Delfin (President)
  • Sebastian Delfin (Vice President)

People named in this filing

  • Jorge J Delfin (President)
  • Sebastian Delfin (Vice President)
  • Mariel A De Bernard-Delfin (Treasurer)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Delfin foundation was created to provide assistance to students aiming to work towards a diploma or degree, but in need of technological tools. We believe that providing the necessary tools, such as a working computer for education, can enrich students understanding of technology, while helping them meet their academic goals.

What it reported doing in 2023

Technology provided charity computer services and donations to charities and low income individuals. Provided higher education to students under a high schools degree program, provided assistance to individuals and their computer needs.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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: 39
  • Accountability: 12
  • Sustainability: NotEnoughData
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 42.9%; rating input score 43; 0th 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; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $4K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 9 current checks pass · 4 findings to review
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • 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.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.