End of Life Choices California
Nonprofit profile at a glance
- EIN
- 833560210
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Solana Beach, CA, USA
- Phone
- 3015388712
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Hot Line, Crisis Intervention Services
Reported finances
- Revenue
- $318,203
- Expenses
- $220,501
- Assets
- $213,604
- Liabilities
- $5,559
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- ROBERT BRODY MD (President)
- STEWART FLORSHEIM (Vice President)
People named in this filing
- ROBERT BRODY MD (President)
- STEWART FLORSHEIM (Vice President)
- ADRIAN BYRAM (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide californians the information and support to successfully navigate their legal end-of-life options.
What it reported doing in 2024
To provide personal support regarding California's end of life option act and all other legal end-of-life options to the medical community and to the public.
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
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 voting board members are independent.
Rating breakdown
- Financial Efficiency: 51
- Transparency & Controls: 92
- Accountability: 6
- Sustainability: 63
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 48.6%; rating input score 49
- Program expense ratio: 70%; rating input score 70
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 30.7%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0.97; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 42.6% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 33.3% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 48.6% of revenue deployed · 70% of spending went to programs
- Governance: 0 of 12 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $154K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.