Yale Sappern Memorial Fund Inc

Nonprofit profile at a glance

EIN
061524537
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024
Location
New Haven, CT, USA
Phone
2039458400
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$37,853
Expenses
$30,911
Assets
$335,970

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

People named in this filing

  • Rachel Gaugler (Pres./Director)
  • Goeffrey Gaugler (VP/Director)
  • Matthew Dolan (Treas./Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing Law School Fellowships.

What it reported doing in 2024

Law School Fellowships to Quinnipiac University

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 82
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.5%; rating input score 77
  • Program expense ratio: 93.7%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18.3%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 10.87; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 41.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 76.5% of revenue deployed · 93.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Sustainability: Officer compensation ratio scored 56/100.