Devorah Foundation
Nonprofit profile at a glance
- EIN
- 943206474
- IRS 990-PF coverage
- 2020–2025
- Forms available
- Form 990-PF 2025
- Location
- San Francisco, CA, USA
- Phone
- 4158211635
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,160
- Expenses
- $2,628
Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.
Overview
Mission
Devorah Foundation is a nonprofit. Location: San Francisco, CA. EIN 943206474. Tax year 2025 Form 990-PF reports $3.2K revenue and $2.6K expenses.
What it reported funding in 2025
The foundation reported 5 grants totaling $1,500. The stated grant purpose was to provide assistance to a 501c3.
Operating model
- Revenue model
- Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
- Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.
The verdict
MIXED - The filing identifies who received its grants and the filed numbers largely add up. A relatively small share of spending goes to grants and the available information about grant readiness state registration leaves an important question unanswered.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 57
- Transparency: 100
- Compliance: 98
- Endowment Health: 78
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 57.1%; rating input score 57; 56th percentile among comparable filings
Transparency
- Grant recipient disclosure: Yes; rating input score 100
Compliance
- Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
- Property sale or exchange with a disqualified person: Pass
- Borrowing from or lending to a disqualified person: Pass
- Goods, services, or facilities involving a disqualified person: Pass
- Compensation paid to a disqualified person: Pass
- Assets transferred to a disqualified person: Pass
- Payment to a government official: Pass
- Uncorrected prior self-dealing: Missing
- Prior-year undistributed income: Pass
- Excess business holdings: Pass
- Investments that may jeopardize charitable purposes: Pass
- Uncorrected prior-year jeopardizing investments: Pass
- Attempt to influence legislation: Pass
- Attempt to influence an election: Pass
- Grants to individuals: Pass
- Grants to organizations: Pass
- Spending for a noncharitable purpose: Pass
- Funds received for a personal-benefit contract: Pass
- Premiums paid on a personal-benefit contract: Pass
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 9; rating input score 100
Endowment Health
- Endowment-health comparison: 10.74; rating input score 78; 78th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Grants: 100% of grant recipient detail disclosed
- Payout: Filed payout detail
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 78th percentile for endowment coverage
- Consistency: 9 of 9 current checks pass
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- 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.
- Review — Cost Efficiency: Grant expense ratio scored 57/100.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.