The Jeff Ruby Foundation

Nonprofit profile at a glance

EIN
471516976
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2023
Location
Cincinnati, OH, USA
Phone
5133218080
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$473,681
Expenses
$80,186
Assets
$466,008
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • DILLON RUBY (PRESIDENT)
  • BRITNEY RUBY MILLER (VICE PRESIDENT)

People named in this filing

  • DILLON RUBY (PRESIDENT)
  • BRITNEY RUBY MILLER (VICE PRESIDENT)
  • DARCIE BRISTOW (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We better the communities where we live and work by leveraging our culture of caring, the collective power of our relationships and our abilities to benefit people in whom we strongly believe and have a demonstrated need.

What it reported doing in 2024

In 2024, the organization advanced its mission to provide stable, loving homes for vulnerable youth. Efforts focused on improving the lives of at-risk youth in our restaurant communities, giving a fighting chance to those most in need.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 71
  • Accountability: 82
  • Sustainability: 88
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.3%; rating input score 5
  • Program expense ratio: 31.2%; rating input score 31
  • Fundraising efficiency: $60.9 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 26%; rating input score 26; 39th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 83.1%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 5.81; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -21.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 5.3% of revenue deployed · 31.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Highest-paid contractors: 1 contractor listed · $217K reported
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 5/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 31/100.
  • High — Transparency & Controls: Grant itemization coverage scored 26/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.