The ArchaeoCommunity Foundation

Nonprofit profile at a glance

EIN
770621337
IRS 990-PF coverage
2015–2016
Forms available
Form 990-PF 2016
Location
Sausalito, CA, USA
Phone
4157299572
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$2
Expenses
$2,837

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

Overview

Mission

Private Independent Foundations

What it reported funding in 2016

The foundation reported 2 grants totaling $2,382. The stated grant purposes included donation for archaeological research - soline and donation of final year cash to 501(c)(3).

Operating model

Revenue model
Investment-supported. 100% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

REVIEW - The filed numbers largely add up and a large share of spending goes to grants. Assets provide a limited cushion relative to annual grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 84
  • Transparency: NotEnoughData
  • Compliance: 98
  • Endowment Health: 4

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 84%; rating input score 84; 60th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

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: Fail
    • Grants to organizations: Pass
    • 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: 7; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 4; 4th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: Filed grants detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 4th percentile for endowment coverage
  • Consistency: 7 of 7 current checks pass
  • Filing history: 2 filing years from 2015 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 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 — Endowment Health: Endowment-health comparison scored 4/100.
  • Review — Compliance: Part VII-B activity disclosures: Grants to individuals not reported.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.