West Berkeley Foundation for Community
Nonprofit profile at a glance
- EIN
- 992649431
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Berkeley, CA, USA
- Phone
- 5108831111
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $198,352
- Expenses
- $147,322
- Assets
- $55,715
- Liabilities
- $4,685
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- ELIZABETH EARLS (EXECUTIVE DIRECTOR)
Highest reported compensation
- ELIZABETH EARLS (EXECUTIVE DIRECTOR): $26,747 total reported compensation
- MARK HEADLEY (CHAIR AND DIRECTOR): $100 total reported compensation
- DOUG NICHOLS (TREASURER AND DIRECTOR): $100 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We are dedicated to teaching the modern sport of fencing, as well as providing a venue for local nonprofit organizations to host cultural and community events.
What it reported doing in 2024
Inclusive fencing instruction lessons to children, teenagers, and adults interested in fencing based on a sliding income scale.
Operating model
- Revenue model
- Donor-supported. 73% of the money available for current operations came from contributions and gifts.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 92
- Accountability: 72
- Sustainability: 49
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 42.7%; rating input score 43
- Program expense ratio: 57.4%; rating input score 57
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: Scored; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 25.7%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 18.4%; rating input score 21; 21st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 42.7% of revenue deployed · 57.4% of spending went to programs
- Governance: 4 of 4 board members independent · 3 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $85K in reported program spending
- Leadership: top reported pay $27K · 5 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules · includes major donors and related organizations
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
- Review — Financial Efficiency: Program expense ratio scored 57/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Officer compensation ratio scored 21/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.