Naish-davis Cancer Foundation

Nonprofit profile at a glance

EIN: 943340343
IRS 990-EZ coverage: 2012–2020
Forms available: Form 990-EZ 2020, Form 990-N 2009
Location: Berkeley, CA, USA
Phone: 5105483200
Rating: 66
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Human Services N.E.C.

Reported finances

Revenue: $992
Expenses: $3,840
Assets: $122,079

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

RICHARD NAISH (TRUSTEE)
JAEMI NAISH (TRUSTEE)
CHRISTOPHER DAVIS (TRUSTEE)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist terminally ill patients

What it reported doing in 2020

Assist terminally ill cancer patients with expensesthat do not qualify or are not covered by insurance.

Operating model

Revenue model: Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filed totals do not add up.

Rating breakdown

Financial Efficiency: 61
Transparency & Controls: 82
Sustainability: 38
Growth: 20

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 84.7%; rating input score 85
Program expense ratio: 21.9%; rating input score 22

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -287.1%; rating input score 6; 6th percentile among comparable filings
Total-asset coverage ratio: 31.79; rating input score 96; 96th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -11% per year; rating input score 0; 35th percentile among comparable filings
Revenue growth: -9% per year; rating input score 0; 36th percentile among comparable filings
Asset growth: 5.5% per year; rating input score 100; 58th percentile among comparable filings

Details

Where the money goes: 84.7% of revenue deployed · 21.9% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $840 in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 7 of 8 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 8 filing years from 2012 to 2020
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 — Financial Efficiency: Program expense ratio scored 22/100.
Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
High — Sustainability: Operating margin scored 6/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.