International Financial Reporting Standards Foundation

Nonprofit profile at a glance

EIN
134164140
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
San Francisco, CA, USA
Phone
4158309220
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$85,510,512
Expenses
$83,727,056
Assets
$88,167,312
Liabilities
$23,376,003

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

Leadership & pay

37 people listed

Highest reported compensation

  • ANDREAS BARCKOW (IASB CHAIR): $977,893 total reported compensation
  • EMMANUEL FABER (ISSB CHAIR): $977,893 total reported compensation
  • LINDA-MEZON HUTTER (IASB VICE CHAIR): $845,624 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $53.49 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 15th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 75.7%; rating input score 76; 21st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.1%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 10.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 76.9% of spending went to programs
  • Governance: 22 of 22 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $64.4M in reported program spending
  • Leadership: top reported pay $978K · 37 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.7M reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 31 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.