Through the Looking Glass
Nonprofit profile at a glance
- EIN
- 942823116
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Berkeley, CA, USA
- Phone
- 5108481112
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Health - General and Rehabilitative N.E.C.
Reported finances
- Revenue
- $4,436,654
- Expenses
- $4,615,199
- Assets
- $2,795,793
- Liabilities
- $1,476,764
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- THOMAS SPALDING (PRESIDENT)
- MEGAN KIRSHBAUM (EXECUTIVE DIRECTOR)
Highest reported compensation
- ROBERT KIHANYA (FINANCIAL MANAGER): $105,000 total reported compensation
- NAHOKO NISHIZAWA (CLINICAL DIRECTOR): $100,000 total reported compensation
- MEGAN KIRSHBAUM (EXECUTIVE DIRECTOR): $65,724 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of through the looking glass (tlg) is "to provide services to children & families with disabilities, and encourage respectful and empowering services--guided by personal disability experience and disability culture--for families that have children, parents, or grandparents with disability or medical issues." tlg provides trauma-informed mental health, developmental and occupational therapy services, disability adaptations, and early childhood education that support parent/infant or child, and family relationships. Tlg also conducts research and provides professional training to support improved practice with families with disabilities.
What it reported doing in 2024
Intervention and consultation services: tlg provides support services to alameda and contra county families with disability, medical, or developmental evelopmental issues in infant, child, parent, expectant parent, or parenting grandparent/caregiver. In 2024, 827 children/youth (birth to 21) received home or clinic visits, providing child development, mental health services, and/or disability adaptations to support infant/parent relationships. Children also attended through the looking glass' inclusive early head start center, attended play groups, or received mental health or developmental consultation requested by other early childhood centers. In addition, more than 900 family members received services or participated in parenting support groups.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.8%; rating input score 89
- Program expense ratio: 85.4%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -4%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.61; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0.53; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 4.3% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 88.8% of revenue deployed · 85.4% of spending went to programs
- Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.9M in reported program spending
- Leadership: top reported pay $105K · 10 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 4 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 — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.