Pepita Foundation Inc C/o Rcm

Nonprofit profile at a glance

EIN
861722220
IRS 990-PF coverage
2021–2024
Forms available
Form 990-PF 2024
Location
New York, NY, USA
Phone
4132295064
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Private Independent Foundations

Reported finances

Revenue
$48,526,680
Expenses
$355,670

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Private Independent Foundations

What it reported funding in 2024

The foundation reported 4 filed grant rows totaling $118,000. The stated grant purposes included general operating support including staff salaries and benefits, interpretation and access costs, and any materials or additional support we need to bring in to support our board or community members., aid for syria and turkey. disaster-response in trkiye and syria, and saving the lives of deaf ukrainians both fleeing and surviving the war there. in addition to the war, we subsequently responded to disasters throughout the caribbean, the united states, middle east and as far east as south asia directly impacting more than 25,000 deaf, hard-of-hearing (hh), deafblind, deaf-disabled, codas, elders, and people with disabilities., and support for three key capacity building/ general operating expense areas: (1) sins invalid's crip survival network (csn). the csn is a sins invalid born climate, disability, and language justice centered initiative through which unites participating organizations to strengthen and uplift each other as we face various natural and unnatural disasters affecting the lives of marginalized, bipoc and queer/trans/non-binary disabled people in the communities we serve. (2) sins invalid's 2023 performance on disability justice and climate grief: this performance will incubate and showcase innovative, original, multi-media works and theatrical pieces exploring the theme of climate crisis grief and survival from the perspective of an all-disabled, majority people of color and queer/trans/non-binary, artist ensemble. (3) sustaining staff healthcare: as an organization which centers disability justice we offer resources to our staff to adequately meet their access and healthcare needs., plus 1 other reported purpose.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.

The verdict

SUPPORTED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of available resources goes to charitable grants and a relatively small share of spending goes to grants.

Rating breakdown

  • Grant Deployment: 43
  • Cost Efficiency: 33
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 97

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 42.8%; rating input score 43; 5th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 33.2%; rating input score 33; 11th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation 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
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 431.59; rating input score 97; 97th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: 42.8% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 97th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Moderate — Grant Deployment: Grant deployment ratio scored 43/100.
  • Moderate — Cost Efficiency: Grant expense ratio scored 33/100.