San Carlos Foundation

Nonprofit profile at a glance

EIN
680040121
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Berkeley, CA, USA
Phone
5105408474
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$164,359
Expenses
$157,677
Assets
$262,761
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Martin Sheen (Vice President)
  • Todd Jailer (President)

People named in this filing

  • Pauline Butcher (Board Member)
  • Tom Gorham (Board member)
  • John Roark MD (Board Member)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

International Development Programs: medical, prenatal, public health, education and social services delivered to poor persons in the USA, Central America, Mexico and developing countries.

What it reported doing in 2025

The core function of the San Carlos Foundation is the support of about 12 volunteer doctors, lawyers, teachers, engineers, media trainers, counselors, and other professionals serving poor communities throughout the world, but mainly Central America. These professionals live in the communities where they work and build resources and capacity there by passing their skills and knowledge to others through social programs and training workshops.

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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 54
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.6%; rating input score 96
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 4.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 95.6% of revenue deployed · 99.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $157K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.