Scientific Being Research Foundation Inc

Nonprofit profile at a glance

EIN
912026760
IRS 990-PF coverage
2010–2020
Forms available
Form 990-PF 2020
Location
San Diego, CA, USA
Phone
8583339393
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$408,541
Expenses
$693,546

Source: IRS Form 990-PF. Selected filing: tax year 2020. Amounts in USD.

Overview

Mission

Research Institutes and Public Policy Analysis

What it reported funding in 2020

The foundation reported 2 grants totaling $134,157. The stated grant purposes included for the purpose of fostering programming for a deeper love and understanding of the bible (the "purpose"). grant funds must be used only for the "purpose." the recipient must maintain records to show and account for the uses of grant funds and allow access to records to verify grant expenditures and activities. the recipient must also provide written acknowledgement of receipt of payments and grants funds if requested. they must refrain from use of the funds for any purpose prohibited by law. and as scientific being research foundation closes, for goodness sake foundation will be continuing to conduct the exact same activities as previously performed by scientific being...

Operating model

Revenue model
Donor-supported. 98% of the foundation's positive operating resources came from contributions.
Distribution model
Direct operator. The foundation carried out 80% of its reported charitable disbursements directly.

The verdict

MIXED - The filing identifies who received its grants and the filed numbers largely add up. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 19
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 6

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 19.3%; rating input score 19; 42nd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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
    • Grants to individuals: Pass
    • 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: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 6; 6th 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
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 6th percentile for endowment coverage
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2010 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Cost Efficiency: Grant expense ratio scored 19/100.
  • High — Endowment Health: Endowment-health comparison scored 6/100.
  • Review — Compliance: Part VII-B activity disclosures: Grants to organizations not reported.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.