Our Change Foundation

Nonprofit profile at a glance

EIN
863353394
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
San Francisco, CA, USA
Phone
8164729000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$23,433,967
Expenses
$21,440,234
Assets
$5,622,083
Liabilities
$1,777,096

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SONIA NIGAM (CEO & SECRETARY)
  • AMAR SHAH (PRESIDENT & TREASURER)

Highest reported compensation

  • AMAR SHAH (PRESIDENT & TREASURER): $8,619 total reported compensation
  • SONIA NIGAM (CEO & SECRETARY): $8,618 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our change foundation (ocf) will aim to increase social good on the internet by educating the public and corporations about charitable causes.

What it reported doing in 2025

Educating the public and corporations: our change foundation (ocf) educated the public and corporations about charitable causes and activities. It is clear that corporations of all types have become more involved in supporting charitable causes and interested in philanthropy and charitable giving. This is evident in corporate marketing in commercials emphasizing philanthropy and in social media advertising through charitable sales promotions and other corporate efforts. As such, ocf identified those corporations that are interested in charitable causes and in making charitable contributions and contact those corporations to educate them about certain important charitable causes and organizations. Ocf researched and identified corporations interested in charitable causes and philanthropy and through its outreach efforts, contacted these corporations and provided them with education about those causes with which ocf has interest and described in detail below. Ocf also educated the public at large about certain important charitable causes and organizations. Ocf provides education to corporations and to the public free of charge. It is important to note that any and all causes for which ocf educates the public and corporations about will support and reflect those purposes described in section 501(c)(3) of the internal revenue code.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 87
  • Accountability: 72
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 71.3%; rating input score 71
  • Fundraising efficiency: $3.93 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.5%; rating input score 85; 24th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 9th 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 84.5% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 77.1% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 67.4% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 71.3% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $15.3M in reported program spending
  • Leadership: top reported pay $9K · 5 people listed
  • Highest-paid contractors: 4 contractors listed · $5.9M reported
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 377 filed money-flow records
  • Related organizations: 378 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.

  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.