The Breslow Foundation

Nonprofit profile at a glance

EIN
470805066
IRS 990-PF coverage
2016–2024
Forms available
Form 990-PF 2024
Location
Phoenix, AZ, USA
Phone
4808405734
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Private Independent Foundations

Reported finances

Revenue
$28,948
Expenses
$96,286

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Private Independent Foundations

What it reported funding in 2024

The foundation reported 15 grants totaling $53,470. The stated grant purposes included to provide youth the opportunity to experience nebraska football games., to further the programs of the organization, and prior year grant cancelled..

Operating model

Revenue model
Donor-supported. 71% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable 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: 100
  • Cost Efficiency: 56
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 26

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 71st percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 55.5%; rating input score 56; 25th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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: 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 7.13; rating input score 26; 26th 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
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 26th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 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.

  • Review — Cost Efficiency: Grant expense ratio scored 56/100.
  • High — Endowment Health: Endowment-health comparison scored 26/100.