Esthersam Foundation

Nonprofit profile at a glance

EIN
310960732
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Cambridge, OH, USA
Phone
7404326334
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$77,958
Expenses
$9,949
Assets
$514,563
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • RICHARD ROGOVIN (DIRECTOR)
  • ARTHUR ROGOVIN (DIRECTOR)
  • TOBY ROGOVIN (DIRECTOR)

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 support religious & medical charities.

What it reported doing in 2024

To provide support to various religious and medical non-profit organizations.

Operating model

Revenue model
Other-operating. 78% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 12
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 88
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.4%; rating input score 7
  • Program expense ratio: 25.1%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th 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: 87.2%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 51.72; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: Limited
  • Asset growth: -7.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 7.4% of revenue deployed · 25.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.