M David Rothschild Foundation
Nonprofit profile at a glance
- EIN
- 870795166
- IRS 990-PF coverage
- 2017–2019
- Forms available
- Form 990-PF 2019
- Location
- San Diego, CA, USA
- Phone
- 6195190998
- Rating
- 33
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Private Independent Foundations
Reported finances
- Revenue
- $0
- Expenses
- $919
Source: IRS Form 990-PF. Selected filing: tax year 2019. Amounts in USD.
Overview
Mission
Private Independent Foundations
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
- Hybrid. The foundation combined direct charitable work with grants to other organizations or people.
The verdict
REVIEW - The filed numbers largely add up and the endowment provides a meaningful financial cushion. A relatively small share of spending goes to grants and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 27
- Transparency: NotEnoughData
- Compliance: 100
- Endowment Health: 80
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 27.2%; rating input score 27; 41st percentile among comparable filings
Transparency
- Grant recipient disclosure: Limited
Compliance
- Part VII-B 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
- 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 100
Endowment Health
- Endowment-health comparison: 15.74; rating input score 80; 80th 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: 80th percentile for endowment coverage
- Consistency: 7 of 7 current checks pass
- Filing history: 3 filing years from 2017 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 27/100.
- 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.