Gwen and Madan Kandula Foundation Inc

Nonprofit profile at a glance

EIN
853618208
IRS 990-PF coverage
2020–2024
Forms available
Form 990-PF 2024
Location
Elm Grove, WI, USA
Phone
2628537363
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Private Independent Foundations

Reported finances

Revenue
$3,173,186
Expenses
$111,514

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

Overview

Mission

Private Independent Foundations

What it reported funding in 2024

The foundation reported 2 filed grant rows totaling $90,748. The stated grant purposes included to provide counseling, support, and education for pregnant women and to improve the diagnosis and treatment of children with pandas (pediatric autoimmune neuropsychiatric disorders associated with streptococcal infections) and pans (pediatric acute-onset neuropsychiatric syndrome)..

Operating model

Revenue model
Donor-supported. 97% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 96% 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 filed numbers largely add up. No material rating questions were generated from the available inputs.

Rating breakdown

  • Grant Deployment: 79
  • Cost Efficiency: 81
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 92

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 78.7%; rating input score 79; 15th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 81.4%; rating input score 81; 48th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: 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: 39.6; rating input score 92; 92nd 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: 78.7% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 92th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.