Esherick-ye Foundation

Nonprofit profile at a glance

EIN
811533848
IRS 990-PF coverage
2020–2025
Forms available
Form 990-PF 2025
Location
Berkeley, CA, USA
Phone
5103564736
Rating
95
Verdict
STRONG
Rating confidence
Standard
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$240,518
Expenses
$59,419

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

Overview

Mission

Scholarships, Student Financial Aid Services, Awards

What it reported funding in 2025

The foundation reported 13 grants totaling $51,275. The stated grant purposes included grant for fieldwork research on thesis: permafrost science and the trans-polar history of the qinghai-tibet railway 1954-2006, grant for fieldwork research on thesis: agricultural innovation and wheat variety changes in rural shaanxi 1930-1980, and grant for fieldwork research on thesis: collapse of the sino-vietnamese alliance in cold war yunnan 1964-1993, plus 10 other reported purposes.

Operating model

Revenue model
Donor-supported. 89% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 86% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. The filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 86
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 81

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 66th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 86.3%; rating input score 86; 68th 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: Pass
    • 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: Fail
    • 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: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 22.47; rating input score 81; 81st 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: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 81th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 13 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.

  • Review — Compliance: Part VII-B activity disclosures: Grants to individuals not reported.