Ruth & Sonny Singer Foundation

Nonprofit profile at a glance

EIN
954364781
IRS 990 coverage
2014–2016
Forms available
Form 990 2016
Location
Los Angeles, CA, USA
Phone
3237618700
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations
Affiliation
Judaism

Reported finances

Revenue
$97,531
Expenses
$66,917
Assets
$1,681,390
Liabilities
$17,910

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • RICHARD CHANIN (PRESIDENT/DIRECTOR)
  • ANTHONY CHANIN (VICE PRESIDENT/DIRECTOR)
  • GEORGE CAPLAN (VICE PRESIDENT/DIRECTOR)
  • ANNETTE SHAPIRO (VICE PRESIDENT/DIRECTOR)
  • DAVID CARROLL (VICE PRESIDENT)

Highest reported compensation

  • MARVIN SCHOTLAND (SECRETARY/DIRECTOR): $534,094 total reported compensation
  • DAVID CARROLL (VICE PRESIDENT): $220,523 total reported compensation
  • SUSAN MATTISINKO (ASSISTANT SECRETARY): $190,153 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation's giving is directed to the jewish community and the community at large to benefit programs and institutions which have an emphasis on health, education, and social services.

What it reported doing in 2016

Charitable giving

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 60
  • Accountability: 75
  • Sustainability: 69
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.5%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.7%; rating input score 81; 48th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 24th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 31.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 25.13; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 273.1%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -7.7% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 61st percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $58K in reported program spending
  • Leadership: top reported pay $534K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 3 filing years from 2014 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 43 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.