What If Foundation
Nonprofit profile at a glance
- EIN
- 912121669
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Berkeley, CA, USA
- Phone
- 5105281100
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $785,159
- Expenses
- $611,097
- Assets
- $514,996
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Margaret Trost See Sch O (President)
Highest reported compensation
- Adam Michael Royston thru 124 (Director): $3,769 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To fund and support our Haitian partners in delivering critical food, education, and health care programs for the development of Haitian children and their families
What it reported doing in 2024
Kay Lasante Health Clinic - In 2024, the Kay Lasante health clinic provided primary care services for children and adults living in the Ti Plas Kazo community. The clinic was open four days per week, seeing up to 40 patients per day. Kay Lasante's all-Haitian staff included three specialist physicians (GP, Pediatrician, OB/GYN), licensed nurses, an administrator, a Medical Director, and support staff. Services provided included: Primary health care services, health education and disease prevention services, OB/GYN services, cervical cancer screenings, acupuncture for stress management, and home visits. All services, including medications, were provided free of charge. In November 2024, the Kay Lasante Clinic Board of Directors made the decision to close the clinic based on declining funds and violence in Port-au-Prince which was beginning to disrupt the work of the clinic. The fiscal sponsorship between the What If Foundation and the Kay Lasante program's founders and fundraisers, House of Grace Catholic Worker in Philadelphia, PA, ended December 31, 2024.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 80
- Accountability: 90
- Sustainability: 65
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.5%; rating input score 73
- Program expense ratio: 94.4%; rating input score 94
- Fundraising efficiency: $51.53 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Pass
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 22.2%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 0.84; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 0.6%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -3.2% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: 7.9% per year; rating input score 100; 51st percentile among comparable filings
Details
- Where the money goes: 73.5% of revenue deployed · 94.4% of spending went to programs
- Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $577K in reported program spending
- Leadership: top reported pay $4K · 9 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.