The Geological Engineering Foundation

Nonprofit profile at a glance

EIN
383934418
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Moraga, CA, USA
Phone
9256839857
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Geology

Official website

Reported finances

Revenue
$320,672
Expenses
$417,630
Assets
$11,847
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KENNETH A JOHNSON (President)

Highest reported compensation

  • DIMITRIOS ZEKKOS (Director): $32,975 total reported compensation
  • NICHOLAS SITAR (Secretary Treasurer): $6,880 total reported compensation
  • ROBERT KAYEN (Director): $5,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational activities in geological and geotechnical engineering

What it reported doing in 2025

Organized a technical symposium recognizing the contributions of Professor James K. Mitchell

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 68% of its reported program spending out as 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: 93
  • Accountability: 9
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -30.2%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 30.9% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 26.6% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 29.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $124K in reported program spending
  • Leadership: top reported pay $33K · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.