Gerbode Foundation

Nonprofit profile at a glance

EIN
946065226
IRS 990-PF coverage
2016–2024
Forms available
Form 990-PF 2024, Form 990-T 2024
Location
Berkeley, CA, USA
Phone
5109158048
Rating
89
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$3,915,119
Expenses
$2,328,232

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

Overview

Mission

Gerbode Foundation is a nonprofit. Location: Berkeley, CA. EIN 946065226. Tax year 2024 Form 990-PF reports $3.9M revenue and $2.3M expenses.

What it reported funding in 2024

The foundation reported 43 grants totaling $1,357,500. The stated grant purposes included general support, support of its commission and production of a new dance work by shefali shah., and support of its sf bay area work, plus 28 other reported purposes.

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 71% 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

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

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 59
  • Transparency: 100
  • Compliance: 94
  • Endowment Health: 81

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 57th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 59.3%; rating input score 59; 17th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 17 of 19 controls in place; rating input score 89
    • 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: Fail
    • Compensation paid to a disqualified person: Fail
    • 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: 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: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 27.12; 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: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 46 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Cost Efficiency: Grant expense ratio scored 59/100.
  • Review — Compliance: Part VII-B activity disclosures: 2 of 19 not reported.