T Gary and Kathleen Rogers Supporting Family Foundation

Nonprofit profile at a glance

EIN
943381315
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Oakland, CA, USA
Phone
5108363223
Rating confidence
Limited
Sector
Single Organization Support

Official website

Reported finances

Revenue
$49,326
Expenses
$3,193,221
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • KATHLEEN ROGERS (PRESIDENT)
  • BRIAN ROGERS (CEO)
  • RHONNEL SOTELO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RHONNEL SOTELO (EXECUTIVE DIRECTOR): $291,514 total reported compensation
  • BRIAN ROGERS (CEO): $228,361 total reported compensation
  • DAVID PONTECORVO (DIRECTOR): $141,180 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

None. The unadopted mission statement is to conduct or support activities that carry out, support or further the mission of the east bay community foundation.

What it reported doing in 2018

The foundation made 36 grants to a variety of educational and health related non-profit organizations in the east bay.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 64
  • Accountability: 65
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 99.6%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 3rd 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: 98.8%; rating input score 99; 57th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 21st 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: -6,373.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -16.5% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -25.5% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -29.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 99.6% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $292K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 16 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 8 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 19 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.

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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • 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 20/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.