Single Parent In Need (SPIN) Foundation

Legal name: Single Parent in Need Foundation

Nonprofit profile at a glance

EIN
472427791
IRS 990 coverage
2015–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023, Form 990-N 2014
Location
Encino, CA, US
Phone
(833) 444-SPIN
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Eating Disorder, Addiction

Official website

Reported finances

Revenue
$83,615
Expenses
$178,494
Assets
$95,423
Liabilities
$299

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • TAMARA MANDEL MBA MPP (PRESIDENT, DIRECTOR)

Highest reported compensation

  • TAMARA MANDEL MBA MPP (PRESIDENT, DIRECTOR): $78,133 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Single Parent In Need (SPIN) Foundation is to provide crisis relief funding to single-parent families living predominantly in the United States. SPIN will act as a financial cushion by providing monetary assistance, or gap funding, as needed, for everyday life expenses that encompass healthcare, housing, and education, transportation, as well as other fundamental basic human needs such as financial assistance for food and clothing. SPIN will work closely with churches, youth groups and community based outreach organizations to establish where the urgency for funds is most needed.

What it reported doing in 2023

The organization (spin) provides temporary crisis relief funding to single-parent families. Acting as a one-time financial cushion, spin is able to relieve some of the intense financial pressure single parents endure. We know that in times of financial stress it is often difficult to emotionally give 100% to our children. Spin was created to lessen the pressure in hopes that single parents will be able to refocus stress into new opportunities for their families. Spin works with other community-based organizations to assess the needs of specific families and to help where we can. Spin provides monetary assistance for everyday life expenses that encompass: healthcare, housing, education, transportation, as well as other fundamental basic human needs such as financial assistance for food and clothing. In 2023, the organization provided grants and non-cash gifts to 43 single parent families.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 94
  • Accountability: 45
  • Sustainability: 19
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: $1,070.12 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 19th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -113.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 43.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 60th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 44th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 68.4% of spending went to programs
  • Governance: 1 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $122K in reported program spending
  • Leadership: top reported pay $78K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.