What If-Foundation FY2020 filing

Tax-deductible

Berkeley, CA501(c)(3)Human ServicesEIN 91-2121669Revenue $523K in FY2020

On file with the IRSwhatiffoundation.org1569 Solano Ave 192, 94707-2116 · Berkeley, CATax-exempt since Oct 2001Publicly supported charity — 170(b)(1)(A)(vi)

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To fund and support our Haitian partner, Na Rive, in delivering critical programs for the development of Haitian children and their families.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $58K a year · 9% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $111K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$523K
Spent
$556K
To programs
82%
Net assets
$191K
By yearFY2020–FY2024
Revenue
$523K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$523K
FY2021$975K
FY2022$624K
FY2023$520K
FY2024$785K
Expenses
$556K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$556K
FY2021$757K
FY2022$650K
FY2023$561K
FY2024$611K
Net assets
$191K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$191K
FY2021$409K
FY2022$383K
FY2023$341K
FY2024$515K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $454K Management & general 9% · $50K Fundraising 9% · $52K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$62,645Pt VII · Sec A
Board Chair
$20,068Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Adam Michael Royston Thru 124’s $4K as Director is at the 2nd percentile of top reported officer pay among 2168 $100K–1M human services 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Keeley Forrestel——$98,541$47,567—
Keeley Forrestel Thru 0523—$64,266———
David Manson————$62,645
Catherine Lelong————$20,068
Adam Michael Royston Thru 124$3,769————

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Funds and supports Haitian programs for children and families.

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Provided by the organization

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1 program · $454K · in their own filed words · FY2020
01

Every Monday through Friday, the Na Rive cooking team serves a hot, nutritious meal to the children who live nearby. Up to 800 meals are distributed with love each afternoon in the community cafeteria. In addition, every school day, between 350 to 400 students and staff of the Father Jeri School are served lunch in the school cafeteria.

$454Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$523K
Ln 12
Gifts and grantsLn 1h$522K
Investment incomeLn 3$42
Money outPt IX
$556K
Ln 25
Programscol B$454K
Managementcol C$50K
Fundraisingcol D$52K
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$191K
Total assetsLn 16$191K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$522K
Government grantsLn 1e$5K
Investment incomeLn 3$42
Gains on assetsLn 7$0
Total revenueLn 12$523K
Assets in detailPt X, end of year
CashLn 1$98K
SavingsLn 2$93K
Cash and savings togetherLn 1–2$191K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$191K
LiabilitiesLn 26$0
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 52
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$225K$191K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$225K$191K
LiabilitiesLn 26$0$0
Net assetsLn 32$225K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$386K$386K
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$62K$31K$16K$16K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$47K$16K$18K$13K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$7K$4K$2K$2K
Payroll taxesLn 10$7K$3K$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$16K$11K$4K$480
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$448$448
Information technologyLn 14$2K$797$649$1K
RoyaltiesLn 15$0
OccupancyLn 16$4K$2K$1K$846
TravelLn 17$100$100
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$12K$256$11K
All other expensesLn 24e$5K$3K$2K
Total functional expensesLn 25$556K$454K$50K$52K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $785K$611K$174K$515K 990 PDF
FY2023 $520K$561K−$41K$341K 990 PDF
FY2022 $624K$650K−$26K$383K 990 PDF
FY2021 $975K$757K$218K$409K 990 PDF
FY2020 Viewing $523K$556K−$34K$191K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $522,512 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $507,995$522,470
I-9 Program service revenue$0
I-10 Investment incomePrior year $37$42
I-11 Other revenuePrior year $294$0
I-12 Total revenuePrior year $508,326$522,512
I-13 Grants and similar amounts paidPrior year $372,430$386,398
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $87,538$123,430
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $24,357$46,261
I-18 Total expensesPrior year $484,325$556,089
I-19 Revenue less expensesPrior year $24,001−$33,577
Part VI · Governance 5 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $522,512 across 9 lines filed
VIII-1e Government grants$4,900
VIII-1f All other contributions, gifts and grants$517,570
VIII-1h Total contributions, gifts and grants$522,470
VIII-3 Investment incomeRelated to mission $42$42
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $42$522,512
Part IX · Statement of functional expenses $556,089 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipientsPrograms $386,398$386,398
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $31,021 · Management $15,511 · Fundraising $15,511$62,043
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $15,682 · Management $17,689 · Fundraising $13,360$46,731
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,619 · Management $1,882 · Fundraising $1,809$7,310
IX-10 Payroll taxesPrograms $3,452 · Management $2,168 · Fundraising $1,726$7,346
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,228$1,228
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $11,475 · Management $4,060 · Fundraising $480$16,015
IX-12 Advertising and promotionFundraising $3,928$3,928
IX-13 Office expensesManagement $448$448
IX-14 Information technologyPrograms $797 · Management $649 · Fundraising $1,025$2,471
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,692 · Management $1,062 · Fundraising $846$3,600
IX-17 TravelFundraising $100$100
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $1,737$1,737
IX-24 Other expenses (24a–d)Management $256 · Fundraising $11,343$11,599
IX-24e All other expensesManagement $2,937 · Fundraising $2,198$5,135
IX-25 Total functional expensesPrograms $454,136 · Management $49,627 · Fundraising $52,326$556,089
Part X · Balance sheet $191,043 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $125,054$98,375
X-2 Savings and temporary cash investmentsStart of year $99,565$92,668
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $224,620$191,043
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $224,620$191,043
X-32 Total net assets or fund balancesStart of year $224,620$191,043
X-33 Total liabilities and net assetsStart of year $224,620$191,043
Part XI · Reconciliation of net assets $191,043 net assets at year end
XI-1 Total revenue$522,512
XI-2 Total expenses$556,089
XI-3 Revenue less expenses−$33,577
XI-4 Net assets at start of year$224,620
XI-10 Net assets at end of year$191,043

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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