Tipping Point Community
Nonprofit profile at a glance
- EIN
- 202121739
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, US
- Phone
- 415-348-1240
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Public Foundations
Reported finances
- Revenue
- $52,171,661
- Expenses
- $46,071,414
- Assets
- $86,631,508
- Liabilities
- $16,568,338
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
44 people listed
Executive titles in this filing
- SAM COBBS (CEO)
Highest reported compensation
- SAM COBBS (CEO): $578,210 total reported compensation
- ELIZABETH GIVENS - CHIEF (DEVELOPMENT OFFICER (THRU 11/24)): $360,924 total reported compensation
- ELIZABETH BENDER (CHIEF OPERATING OFFICER): $350,658 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Fighting Poverty in the Bay Area
What it reported doing in 2024
Tipping point community conducts rigorous due diligence with potential partners and grantees. We look for alignment with tipping point's strategy along with strong leadership, solid financial standing, and demonstrated willingness to measure outcomes. We use a mix of pro bono and contracted services from our partners, targeted trainings, and staff advice and expertise to partner with grantees where they need the most support to strengthen their impact in the fight against poverty. Additionally, we collaborate regionally and across sectors to change systems and bring the most effective interventions to more people.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 83
- Accountability: 100
- Sustainability: 63
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.8%; rating input score 74
- Program expense ratio: 82.1%; rating input score 82
- Fundraising efficiency: $13.45 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 52nd 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; 77th 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: 11.7%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.88; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 3.6% per year; rating input score 100; 27th percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 9.2% per year; rating input score 100; 66th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 73.8% of revenue deployed · 82.1% of spending went to programs
- Governance: 28 of 28 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $37.8M in reported program spending
- Leadership: top reported pay $578K · 44 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $2.7M reported
- Consistency: 40 of 40 current checks pass
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 120 filed money-flow records
- Related organizations: 108 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
- High — Sustainability: Officer compensation ratio scored 6/100.