The Vogl Foundation

Nonprofit profile at a glance

EIN
522276262
IRS 990-PF coverage
2018–2021
Forms available
Form 990-PF 2021
Location
Washington, DC, USA
Phone
2023318183
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$0
Expenses
$23,700

Source: IRS Form 990-PF. Selected filing: tax year 2021. Amounts in USD.

Overview

Mission

Private Independent Foundations

What it reported funding in 2021

The foundation reported 2 grants totaling $23,000. The stated grant purpose was gift.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this foundation funds its work.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

REVIEW - A large share of spending goes to grants and the filing clearly reports transactions involving insiders. Assets provide a limited cushion relative to annual grants and some filed totals do not add up.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 97
  • Transparency: NotEnoughData
  • Compliance: 93
  • Endowment Health: 6

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 97%; rating input score 97; 80th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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: Pass
    • 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: Pass
    • 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: 6; rating input score 86

Endowment Health

  • Endowment-health comparison: 0; rating input score 6; 6th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: Filed grants detail
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 6th percentile for endowment coverage
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Filing history: 4 filing years from 2018 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Endowment Health: Endowment-health comparison scored 6/100.
  • Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.