James J Ludwig Foundation

Nonprofit profile at a glance

EIN
943018661
IRS 990-PF coverage
2016–2019
Forms available
Form 990-PF 2019
Location
San Francisco, CA, USA
Phone
4154415252
Rating
23
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$0
Expenses
$2,440

Source: IRS Form 990-PF. Selected filing: tax year 2019. Amounts in USD.

Overview

Mission

James J Ludwig Foundation is a nonprofit. Location: San Francisco, CA. EIN 943018661. Tax year 2019 Form 990-PF reports $0 revenue and $2.4K expenses.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this foundation funds its work.
Distribution model
Direct operator. The foundation carried out 80% of its reported charitable disbursements directly.

The verdict

REVIEW - The filing clearly reports transactions involving insiders. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 20
  • Transparency: NotEnoughData
  • Compliance: 92
  • Endowment Health: 5

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 19.9%; rating input score 20; 40th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

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: Missing
    • 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: 7; rating input score 88

Endowment Health

  • Endowment-health comparison: 0; rating input score 5; 5th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 5th percentile for endowment coverage
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Filing history: 4 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Cost Efficiency: Grant expense ratio scored 20/100.
  • High — Endowment Health: Endowment-health comparison scored 5/100.
  • Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.