Mona & Dan Geller Supporting Foundation

Nonprofit profile at a glance

EIN
311548497
IRS 990 coverage
2013–2013
Forms available
Form 990 2013, Form 990-EZ 2012
Location
San Francisco, CA, USA
Phone
4157770411
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Judaism

Reported finances

Revenue
$80,338
Expenses
$430,083
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MONA GELLER (PRESIDENT,DIRECTOR)
  • ALLAN BYER (VICE-PRESIDENT, DIRECTOR)
  • FRANK MEYER (VICE-PRESIDENT, DIRECTOR)

Highest reported compensation

  • JENNIFER S GOROVITZ (SECRETARY/TREASURER): $371,743 total reported compensation
  • PHYLLIS COOK (DIRECTOR): $66,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation operates exclusively for charitable, educational, or religious purposes by conducting or supporting activities for the benefit of, or to carry out the purposes of, the jewish community federation of san francisco, the peninsula, marin and sonoma counties.

What it reported doing in 2013

The foundation held assets in support of the charitable, educational, scientific or religious purposes of the jewish community federation of san francisco, the peninsula, marin and sonoma counties.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 68
  • Accountability: 80
  • Sustainability: 6
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 23rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -435.3%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 4.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 61.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -18.2% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.7% of spending went to programs
  • Governance: 3 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $420K in reported program spending
  • Leadership: top reported pay $372K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.