Rosenberg Foundation

Nonprofit profile at a glance

EIN
941186182
IRS 990-PF coverage
2013–2024
Forms available
Form 990-PF 2024, Form 990-T 2022
Location
San Francisco, CA, USA
Phone
4156449777
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Private Independent Foundations

Reported finances

Revenue
$4,268,717
Expenses
$5,656,031

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 52 grants totaling $1,055,333. The stated grant purposes included border rights project, support for californians for safety and justice, and support for southern borders communities coalition, plus 34 other reported purposes.

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 73
  • Cost Efficiency: 55
  • Transparency: 100
  • Compliance: 92
  • Endowment Health: 44

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 73.1%; rating input score 73; 11th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 55.3%; rating input score 55; 17th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 16 of 19 controls in place; rating input score 84
    • 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: Fail
    • 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
    • Grants to individuals: Fail
    • Grants to organizations: Fail
    • 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: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 18.98; rating input score 44; 44th 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: 73.1% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 44th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 60 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Cost Efficiency: Grant expense ratio scored 55/100.
  • Moderate — Endowment Health: Endowment-health comparison scored 44/100.
  • Review — Compliance: Part VII-B activity disclosures: 3 of 19 not reported.