Values First

Nonprofit profile at a glance

EIN
522044108
IRS 990-PF coverage
2010–2022
Forms available
Form 990-PF 2022
Location
Washington, DC, USA
Phone
2028611350
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$0
Expenses
$44,768

Source: IRS Form 990-PF. Selected filing: tax year 2022. Amounts in USD.

Overview

Mission

Elementary, Secondary Education, K - 12

What it reported funding in 2022

The foundation reported 1 grant totaling $220. The stated grant purpose was support program costs.

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
Direct operator. The foundation carried out 99% of its reported charitable disbursements directly.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 0
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 7

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 91st percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 0.5%; rating input score 0; 41st percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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: Fail
    • 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: 7; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 7; 7th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 7th percentile for endowment coverage
  • Consistency: 7 of 7 current checks pass
  • Filing history: 13 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 3 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 — Cost Efficiency: Grant expense ratio scored 0/100.
  • High — Endowment Health: Endowment-health comparison scored 7/100.
  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.