The John C Martin Foundation Ltd

Nonprofit profile at a glance

EIN
465038483
IRS 990-PF coverage
2015–2016
Forms available
Form 990-PF 2016
Location
Palo Alto, CA, USA
Phone
6507985209
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$6,394,966
Expenses
$3,551,566

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

Overview

Mission

International Relief

What it reported funding in 2016

The foundation reported 8 grants totaling $2,689,666. The stated grant purposes included 2017 world hepatitis summit and presummit workshops., analysis of global hbv disease burden., and capacity building of county and municipal hospitals on hepatitis diagnosis and treatment., plus 4 other reported purposes.

Operating model

Revenue model
Donor-supported. 95% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 80% 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

MIXED - The filing identifies who received its grants and the filed numbers largely add up. 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: 77
  • Transparency: 100
  • Compliance: 94
  • Endowment Health: 16

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 77.1%; rating input score 77; 36th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 17 of 19 controls in place; rating input score 89
    • 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: Fail
    • 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: Fail
    • 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: 10.91; rating input score 16; 16th 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
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 16th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • Contacts: How to reach this organization
  • Money network: 19 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 16/100.
  • Review — Compliance: Part VII-B activity disclosures: 2 of 19 not reported.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.