The Morrison & Foerster Foundation

Nonprofit profile at a glance

EIN
943006979
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4152687000
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Private Independent Foundations

Official website

Reported finances

Revenue
$5,518,053
Expenses
$5,892,249
Assets
$3,161,769
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • KENNETH A KUWAYTI (PRESIDENT/DIRECTOR)
  • CAITLIN SINCLAIRE BLYTHE (VICE-PRESIDENT/DIRECTOR)
  • DALE E CALDWELL (VICE-PRESIDENT/DIRECTOR)
  • THOMAS TH CHOU (VICE-PRESIDENT/DIRECTOR)
  • DAVID A EPHRAIM (VICE-PRESIDENT/DIRECTOR)
  • BRIAN M KRAMER (VICE-PRESIDENT/DIRECTOR)

People named in this filing

  • JAMIE A LEVITT (CHAIR/DIRECTOR)
  • KENNETH A KUWAYTI (PRESIDENT/DIRECTOR)
  • TREVOR L JAMES (SECRETARY/DIRECTOR)

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

The morrison & foerster foundation enables the people of morrison & foerster to focus their charitable giving on nonprofit organizations serving people in the communities in which the firm's personnel live and work.

What it reported doing in 2024

Made charitable grants to u.s. Nonprofit organizations in the communities where morrison & foerster llp has offices that: support the health and well-being of others; serve people struggling to meet their basic needs of sufficient food, a safe, clean place to sleep, and shelter from abuse; or seek to enrich our communities through artistic endeavors. In addition, the organization made charitable grants to u.s. Nonprofit organizations responding to certain urgent response efforts. The organization also made charitable grants to u.s. Nonprofit organizations and public universities through matching gift programs for employees and partners of morrison & foerster llp in amounts not to exceed $600 per person per program.

Operating model

Revenue model
Donor-supported. 97% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 69
  • Accountability: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 91.2%; rating input score 91; 27th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 13.9% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $5.9M in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes foreign activity and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 228 filed money-flow records
  • Related organizations: 228 filed related-organization links
  • 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: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.