Rebecca a Copeland Fund for Social Justice
Nonprofit profile at a glance
- EIN
- 872167736
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Highland Park, IL, USA
- Phone
- 3122423305
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $208,550
- Expenses
- $54,866
- Assets
- $712,946
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- DAVID COPELAND (DIRECTOR)
- ELIZABETH COPELAND (DIRECTOR)
- SARA KOZIN (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The overall mission of the rac fund for social justice is to keep rebecca's dream for health equity alive. To reach this goal, the fund will provide scholarships to like-minded university of Michigan graduate students who are committed to the same vision and goals as rebecca, and who are also investing in dual graduate degrees that combine deep training in both public policy/advocacy/system reform and health, including public health and medical care. As well as, contribute to other charities who's main goal is in line with promoting health equity.
What it reported doing in 2024
The foundation's primary activity consists of making grants to other tax-exempt organizations that support the promotion of health equity in society. This includes a wide range of aspects such as public health, medical care, system reform, public policy, etc. The foundation solicits the funds to support grants to various organizations who's primary focus aligns.
Operating model
- Revenue model
- Donor-supported. 64% 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.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 56
- Transparency & Controls: 86
- Accountability: 70
- Sustainability: 90
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 42.2%; rating input score 42
- Program expense ratio: 97.5%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 89.7%; rating input score 90; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 73.7%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 12.99; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -13.5% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 26% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 82.1% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 42.2% of revenue deployed · 97.5% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $54K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.