The Ketogenic Foundation

Nonprofit profile at a glance

EIN
832509163
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
Napa, CA, USA
Phone
7073120947
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$433,303
Expenses
$390,213
Assets
$1,175,574
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DORIAN GREENOW (President)
  • GEMMA KOCHIS (Vice President)

Highest reported compensation

  • BRITTANIE VOLK (EX DIR, BOD SEC): $210,370 total reported compensation

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

Overview

Mission

The ketogenic foundation is a California non-profit, public benefit organization which fosters ketogenic education, medical research, and information sharing for the benefit of improving the health of humankind.

What it reported doing in 2025

Mission & organizational development, strategic partnerships, and field collaborationsee statement for part iii 4b.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 79
  • Accountability: 74
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.6%; rating input score 85
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 9.9%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 3.01; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 53.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 50% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 84.6% of revenue deployed · 89.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $350K in reported program spending
  • Leadership: top reported pay $210K · 8 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.