Master Elf
Nonprofit profile at a glance
- EIN
- 852567065
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- Hauppauge, NY, USA
- Phone
- 6317933557
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $11,753
- Expenses
- $12,327
- Assets
- $33,782
- Liabilities
- $6,883
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- Dr Michael Rodriguez (Director)
- Lisa Rodriguez (Director)
- Alexa Rodriguez (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide gifts for children in need
What it reported doing in 2025
The Master Elf inc spent about $9k to provide gifts to multiple families in need. All wrapping and delivery efforts were from volunteers.
Operating model
- Revenue model
- Donor-supported. 71% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.6%; rating input score 77
- Program expense ratio: 73%; rating input score 73
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -4.9%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 2.74; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 18.6% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: -11.7% per year; rating input score 0; 22nd percentile among comparable filings
- Asset growth: 17.4% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 76.6% of revenue deployed · 73% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $9K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- 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.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.