The Pb&j Fund

Nonprofit profile at a glance

EIN
263750710
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
Charlottesville, VA, USA
Phone
5409032972
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$193,563
Expenses
$204,768
Assets
$5,944

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

2 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See statement 1

What it reported doing in 2012

See statement 2

Operating model

Revenue model
Donor-supported. 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 100
  • Sustainability: 11
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.8%; rating input score 68
  • Program expense ratio: 64.1%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -5.8%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 50.3% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 31.3% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: -36.9% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 67.8% of revenue deployed · 64.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $131K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.