Overflow Foundation EIN 88-3232461

Overflow Foundation

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Facilitates charitable giving and supports ministry leaders with grants and development to strengthen faith-based impact. For fiscal year 2024 it reported $532K in revenue, $601K in expenses, and $138K in net assets.Pt I

Type
Public foundation / grantmaker · Foundations & Grantmakers
Location
Los Gatos, CA
Website
www.theoverflowfoundation.org
Filings
2 on file (2023–2024)
Revenue
$532KFY2024
Expenses
$601K
Net assets
$138K
People
3
Filings
2
Updates
0
More identity details & actions ⌄
EIN  88-3232461 Public foundation / grantmaker Los Gatos, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Facilitates charitable giving and supports ministry leaders with grants and development to strengthen faith-based impact.
Leadership
Kim Roush · President · $60K
Money in and out
$532K revenue, $601K expenses
Bottom line
91% program efficiency
Grants paid & assets · FY2024
Total revenue
$532K
Pt VIII · Ln 12
Total expenses
$601K
Pt IX · Ln 25
Net assets
$138K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$68K
Where spending went · Part IX cols B–D
Program services $0.91 Management & general $0.09
Program efficiency
91%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
2.6mo
months of highly liquid reserves at operating expense rate▼ -81% vs prior filing year
Surplus margin
-13%
revenue over expenses, this year▼ -120% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$532K
FY2024▲ +64%
Expenses
$601K
FY2024▲ +410%
Total assets
$148K
FY2024▼ -29%
Total liabilities
$10K
FY2024▲ +461%
Total revenue
$532K
Pt VIII · Ln 12
Total expenses
$601K
Pt IX · Ln 25
Net assets
$138K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$68K
Total assetsPt X · Ln 16$148K
Program-expense ratioPt IX · col B91%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 41
Mission & Programs · Part III

Where the work happens

3 program services account for $544K of program spending, described in the organization's own filed words · FY2024.
01

Mission-Aligned Giving Facilitation Program Facilitates charitable giving by accepting and processing contribution of cash and non-cash assets, such as stock and cryptocurrency. The Foundation liquidates these gifts and distributes funds to mission aligned charitable organizations, with board oversight and discretion.

$291Kprogram expense
02

Ministry Impact Program Services Provides financial support and relational care to pastors and ministry leaders. This program includes grants for community projects, operational needs, and outreach efforts, as well as leadership hospitality, event support, and travel.

$207Kprogram expense
03

Leadership Education Program Enrichment & Support Equips ministry leaders with resources and opportunities to integrate generosity into their leadership. Through books, development experiences, and exposure to ministry networks, the program supports spiritual formation and empowers participants to grow their impact through leadership and…

$45Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COverflow Foundation
EINHdr · item D88-3232461
Principal addressHdr · item CLos Gatos, CA
WebsiteHdr · item Jwww.theoverflowfoundation.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T50)
Ruling yearIRS BMFJan 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b1
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 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$60,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kim Roush’s $60K as President is at the 57th percentile of top reported officer pay among 1264 $100K–1M 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.

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Statement of Revenue

Part VIII
Contributions & grants$529K · 99%
Investment income$4K · 1%
Contributions & grants99%$529K
Investment income1%$4K
Total revenueLn 12$532K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.91 Management & general $0.09
Program services91%$544K
Management & general9%$57K
Total functional expensesLn 25$601K

Balance Sheet

Part X · end of year
CashLn 1$128K
Total assetsLn 16$148K
Total liabilitiesLn 26$10K
Total net assetsLn 32$138K
Months of cash on handcomputed2.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $128K · Operating expenses/yr $601K
2.6 months
Where the money goes
Program services
Program services $544K · Total expenses $601K
91%
Management & General
Management & general $57K · Total expenses $601K
9%
Fundraising
Fundraising $0 · Total expenses $601K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $426K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $529K · Total revenue $532K
99%
Government reliance
Government grants — · Total revenue $532K
Earned-income share
Program service revenue $0 · Total revenue $532K
0%
Investment reliance
Investment income $4K · Total revenue $532K
+0.7%
Program self-sufficiency
Program service revenue $0 · Total expenses $601K
0%
Growth & trend
Revenue growth (YoY)
This year $532K · Prior year $324K
+64%
Net-asset trend (YoY)
End of year $138K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $532K · Expenses $601K
-13%
Liabilities-to-Assets
Total liabilities — · Total assets $148K
Net-asset ratio
Net assets $138K · Total assets $148K
93%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $148K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kim Roush · Reported title President · Highest reported compensation $60K · Total expenses $601K
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $70K · Total expenses $601K
12%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 91%
Overhead ratio 9%
Fundraising cost ratio 0%
Revenue growth 64%

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 · FY2024
Total grants receivedfrom 2 funders$203K
Grants paid · 12 grants · $153K · 2023–2024
Vive ChurchFY2024$22,000
Union City ChurchFY2024$15,000
Trinity ChurchFY2024$15,000
Spirit ChurchOK · FY2024$15,000
Valley Christian SchoolFY2024$11,325
Messenger International INCCO · FY2024$10,000
Baptize AmericaFY2024$10,000
Vive Church BlueFY2023$28,900
Hope Hangar INCCA · FY2023$8,000
Zoe LaCA · FY2023$6,248
Vive ChurchFY2023$6,100
La Casa De Las MadresCA · FY2023$5,500

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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
FY2024 (Latest)$532K revenue · viewing · ⤓ 990 PDF
FY2023$324K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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