The Giving Square Inc

Nonprofit profile at a glance

EIN
823303835
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2017
Location
Bethesda, MD, USA
Phone
2024873103
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Official website

Reported finances

Revenue
$287,134
Expenses
$278,367
Assets
$172,084
Liabilities
$4,998

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

Leadership & pay

10 people listed

Executive titles in this filing

  • RICHARD YEP (PRESIDENT)
  • AMY NEUGEBAUER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMY NEUGEBAUER (EXECUTIVE DIRECTOR): $77,250 total reported compensation

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

Overview

Mission

To provide kids with the learning experiences and tools for a lifetime of meaningful and impactful giving.

What it reported doing in 2025

Kids for kids fund - in 2025 we ran 78 kids for kids fund programs across three states (md, va, mo). During this program we build empathetic connections to the needs of others, discuss compassionate solutions to issues facing our communities, and put our philanthropic capacities into practice. The sessions range from exploring different life experiences to learning about great local solutions in their community. The program culminates in each school group determining how to allocate $1,000 to a local kid-serving non-profit. In 2025 kids granted $71,000 to issues of top concern to them.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 66
  • Accountability: 78
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.8%; rating input score 69
  • Program expense ratio: 71%; rating input score 71
  • Fundraising efficiency: $5.02 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 11.3%; rating input score 11; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 27th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 27.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 15.4% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 68.8% of revenue deployed · 71% of spending went to programs
  • Governance: 9 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $198K in reported program spending
  • Leadership: top reported pay $77K · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Grant itemization coverage scored 11/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.