Tipping Point Community EIN 20-2121739

Tipping Point Community

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Funds, trains, and partners with Bay Area organizations to scale effective poverty-fighting solutions and drive regional systemic change. For fiscal year 2025 it reported $52.2M in revenue, $46.1M in expenses, and $70.1M in net assets.Pt I

Founded
2004
Type
Public foundation / grantmaker · Foundations & Grantmakers
Location
San Francisco, CA
Website
www.tippingpoint.org
Filings
6 on file (2020–2025)
Revenue
$52.2MFY2025
Expenses
$46.1M
Net assets
$70.1M
People
44
Filings
6
Updates
0
More identity details & actions ⌄
EIN  20-2121739 Public foundation / grantmaker San Francisco, CA Founded 2004
Form 990 (PDF)
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Figures match the IRS filing checked 7/9/26 · see original: IRS
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Size
$10–100M
What they do
Funds, trains, and partners with Bay Area organizations to scale effective poverty-fighting solutions and drive regional systemic change.
Leadership
Sam Cobbs · CEO · $516K
Money in and out
$52.2M revenue, $46.1M expenses
Bottom line
82% program efficiency
Grants paid & assets · FY2025
Total revenue
$52.2M
Pt VIII · Ln 12
Total expenses
$46.1M
Pt IX · Ln 25
Net assets
$70.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $6.1M
Where spending went · Part IX cols B–D
Program services $0.82 Management & general $0.09 Fundraising $0.08
Program efficiency
82%
of spending reaches programs▲ +3% vs prior filing year
Operating runway
19.5mo
months of highly liquid reserves at operating expense rate▲ +8% vs prior filing year
Surplus margin
+12%
revenue over expenses, this year▲ +99% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$52.2M
FY2025▲ +16%
Expenses
$46.1M
FY2025▲ +9%
Total assets
$86.6M
FY2025▲ +10%
Total liabilities
$16.6M
FY2025▲ +12%
Total revenue
$52.2M
Pt VIII · Ln 12
Total expenses
$46.1M
Pt IX · Ln 25
Net assets
$70.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$6.1M
Total assetsPt X · Ln 16$86.6M
Program-expense ratioPt IX · col B82%
Voting members of governing bodyPt I · Ln 328
Independent voting membersPt I · Ln 428
Mission & Programs · Part III

Where the work happens

1 program service account for $37.8M of program spending, described in the organization's own filed words · FY2024.
01

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.

$37.8Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTipping Point Community
EINHdr · item D20-2121739
Principal addressHdr · item CSan Francisco, CA
WebsiteHdr · item Jwww.tippingpoint.org
Year of formationHdr · item L2004
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T30)
Ruling yearIRS BMFAug 2005

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a28
Independent voting membersPt VI · Ln 1b28
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$516,440Pt VII · Sec A
Chief Operating Officer
$313,503Pt VII · Sec A
Development Officer (thru 11/24)
$298,352Pt VII · Sec A
Chief Program Officer
$296,672Pt VII · Sec A
Comms & Event Officer (thru 04/24)
$262,681Pt VII · Sec A
Giv. (thru 11/24)/Chief Dev Officer
$224,036Pt VII · Sec A
Comms & Event Officer (as of 04/24)
$212,213Pt VII · Sec A
Senior Director of Impact
$202,143Pt VII · Sec A

Sam Cobbs’s $516K as CEO is at the 93rd percentile of top reported officer pay among 658 $10–100M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sam Cobbs$516,440$481,440$451,440$410,983$363,065$248,729
Elizabeth Bender$313,503$299,387$282,610$269,563$257,993$159,483
Elizabeth Givens - Chief$298,352
Elizabeth Givens$297,638$286,892$273,676$262,451$222,973
Alicia Sutton$296,672$278,297$196,345
Kimberly Davis-Wells - Chief$262,681$295,137
Joshua Steinberger$268,325$257,688$228,124
Kelly Bathgate$250,499$241,687$232,414

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$52.6M · 101%
Investment income$2.7M · 5%
Contributions & grants101%$52.6M
Investment income5%$2.7M
Total revenueLn 12$52.2M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.82 Management & general $0.09 Fundraising $0.08
Program services82%$37.8M
Management & general9%$4.3M
Fundraising8%$3.9M
Total functional expensesLn 25$46.1M

Balance Sheet

Part X · end of year
CashLn 1$14.7M
Total assetsLn 16$86.6M
Total liabilitiesLn 26$16.6M
Total net assetsLn 32$70.1M
Months of cash on handcomputed3.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $59.3M · Operating expenses (Pt IX) $46.1M · Less non-cash grants $9.5M · Cash operating expenses/yr $36.6M
19.5 months
Where the money goes
Program services
Program services $37.8M · Total expenses $46.1M
82%
Management & General
Management & general $4.3M · Total expenses $46.1M
9%
Fundraising
Fundraising $3.9M · Total expenses $46.1M
8%
Cost to raise $1
Fundraising expense (3-yr avg) $4.0M · Solicited contributions (3-yr avg) $46.1M
$0.09 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $52.6M · Total revenue $52.2M
101%
Government reliance
Government grants — · Total revenue $52.2M
Earned-income share
Program service revenue $0 · Total revenue $52.2M
0%
Investment reliance
Investment income $2.7M · Total revenue $52.2M
+5%
Program self-sufficiency
Program service revenue $0 · Total expenses $46.1M
0%
Growth & trend
Revenue growth (YoY)
This year $52.2M · Prior year $45.0M
+16%
Revenue CAGR
FY2019 $83.6M · FY2024 $52.2M
-9%
Net-asset trend (YoY)
End of year $70.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $52.2M · Expenses $46.1M
+12%
Liabilities-to-Assets
Total liabilities — · Total assets $86.6M
Net-asset ratio
Net assets $70.1M · Total assets $86.6M
81%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $44.6M · Other securities (Pt X, ln 12) $23K · Total assets (Pt X, ln 16) $86.6M
51%
People & payroll
Highest Reported Total Compensation
Individual Sam Cobbs · Reported title CEO · Highest reported compensation $516K · Total expenses $46.1M
1%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $9.6M · Total expenses $46.1M
21%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 82%
Overhead ratio 9%
Fundraising cost ratio 7%
Revenue growth 16%
Investment management fee ratio 0.1%
Legal fee ratio 0.04%
Accounting fee ratio 0.1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$28K
Grants paid · 595 grants · $204.9M · 2019–2024
Compass Family ServicesCA · FY2024$2,450,000
Regents of UcsfCA · FY2024$945,000
First Place for YouthCA · FY2024$850,000
Jobtrain INCCA · FY2024$800,882
Institute on AgingCA · FY2024$750,000
LifemovesCA · FY2024$600,000
JvsCA · FY2024$540,000
College TrackCA · FY2024$467,500
Larkin Street Youth ServicesCA · FY2024$465,000
Year Up INCMA · FY2024$450,000
Canal AllianceCA · FY2024$440,000
Life Learning AcademyCA · FY2024$421,150
Beyond 12 Education INCCA · FY2024$420,000
Shelter INCCA · FY2024$400,000
Caliber Public SchoolsCA · FY2024$400,000
See all 595 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$52.2M revenue · viewing · ⤓ 990 PDF
FY2024$45.0M revenue · ⤓ 990 PDF
FY2023$41.3M revenue · ⤓ 990 PDF
FY2022$55.6M revenue · ⤓ 990 PDF
FY2021$38.1M revenue · ⤓ 990 PDF
FY2020$83.6M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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