Roger I and Ruth B Macfarlane Foundation
Only null% goes to programs Strong reserves Declining revenue
Roger I and Ruth B Macfarlane Foundation is a 501(c)(3) organization based in Berkeley, California, registered in 2010, with $1,094,398 in FY2024 revenue. CharityIndex grades it F.
Po Box 7063, Berkeley, CA, 94707 EIN 26-6157610 Since 2010
Revenue (FY2024)
$1.1M
▼ 63.1% vs prior year
Philanthropy median: $168K
Expenses (FY2024)
$2.2M
Net assets
$42.3M
Employees
—
CharityIndex rating
One independent A+ to F grade from four published criteria, each scored separately from IRS filings and combined by weight.
F
—Program efficiency40% of the ratingNo expense breakdown in filings
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Roger I and Ruth B Macfarlane Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
FFinancial health25% of the rating236 mo reserves · -97% margin
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Roger I and Ruth B Macfarlane Foundation: 236 mo reserves · -97% margin earns a F on this criterion. See the exact thresholds →
—Governance25% of the ratingNot reported in this filing type
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Roger I and Ruth B Macfarlane Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
DTransparency10% of the rating1 of 5 disclosure signals
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Roger I and Ruth B Macfarlane Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Contact & location
- Address
- Po Box 7063, Berkeley, CA, 94707
- City
- Berkeley
- State
- California
- Subcategory
- Private Foundations
Financial trends
Revenue declined from $1.9M (FY2013) to $1.1M (FY2024) across 12 reported years.
Financial snapshot
Financial health & position (FY2024)
Liabilities $61Net assets $42.3M
Operating margin
-96.5%
Spent more than it raised in the latest fiscal year.
Total assets
$42.3M
Total liabilities
$61
Net assets
$42.3M
Financials by year
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $1,094,398▼63.1% | $2,150,871▲25.5% | $42,287,267▲7.3% | $42,287,328▲7.2% | 990PF |
| 2023 | $2,962,314▲2.3% | $1,714,237▲17.5% | $39,414,733▲13.1% | $39,435,471▲13.1% | 990PF |
| 2022 | $2,896,948▼23.0% | $1,458,686▼18.2% | $34,848,099▼10.5% | $34,868,801▼10.5% | 990PF |
| 2021 | $3,760,097▲146% | $1,782,353▼35.7% | $38,925,293▲16.1% | $38,946,065▲16.0% | 990PF |
| 2020 | $1,530,150▼44.1% | $2,772,298▲83.5% | $33,533,810▲1.8% | $33,568,543▲1.8% | 990PF |
| 2019 | $2,736,069▼15.2% | $1,510,418▲20.7% | $32,934,101▲21.9% | $32,959,500▲22.0% | 990PF |
| 2018 | $3,227,625▲0.5% | $1,251,718▲4.5% | $27,010,519▼3.2% | $27,016,364▼3.2% | 990PF |
| 2017 | $3,211,396▲4.1% | $1,197,631▲8.4% | $27,915,933▲17.8% | $27,916,123▲17.8% | 990PF |
| 2016 | $3,083,491▲43.3% | $1,105,290▼6.9% | $23,697,006▲7.1% | $23,697,166▲7.1% | 990PF |
| 2015 | $2,151,273▼19.8% | $1,186,949▲7.2% | $22,127,552▼1.1% | $22,127,562▼1.1% | 990PF |
| 2014 | $2,681,181▲43.2% | $1,107,460▲9.6% | $22,375,356▲5.7% | $22,375,366▲5.7% | 990PF |
| 2013 | $1,872,521 | $1,010,659 | $21,159,585 | $21,159,745 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Frequently asked questions
- Is Roger I and Ruth B Macfarlane Foundation a legitimate nonprofit?
- Yes. Roger I and Ruth B Macfarlane Foundation is a 501(c)(3) organization registered with the U.S. Internal Revenue Service under EIN 26-6157610, based in Berkeley, California. Donations are tax-deductible.
- What is Roger I and Ruth B Macfarlane Foundation's EIN?
- Roger I and Ruth B Macfarlane Foundation's Employer Identification Number (EIN) is 26-6157610.
- How much revenue does Roger I and Ruth B Macfarlane Foundation report?
- Roger I and Ruth B Macfarlane Foundation reported $1,094,398 in total revenue on its fiscal year 2024 IRS Form 990 filing.
- What financial grade does Roger I and Ruth B Macfarlane Foundation have?
- CharityIndex grades Roger I and Ruth B Macfarlane Foundation F, based on financial health (reserves and operating margin).
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Data for Roger I and Ruth B Macfarlane Foundation (EIN 26-6157610) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.