Quick charity verification for Frog Rock Foundation (EIN: 134127228)
Verdict: Frog Rock Foundation appears trustworthy
75/100Mission Score
$6.6MRevenue
$13.0MAssets
3Red Flags
4Strengths
Red Flags
Frequent periods where expenses significantly exceed revenue (e.g., 2023, 2019, 2014), indicating potential operational deficits.
Highly volatile revenue, including a negative revenue figure in 2020, which raises questions about funding stability and financial management.
Lack of detailed functional expense breakdown (program, admin, fundraising) in the provided summary makes it difficult to fully assess spending efficiency.
Strengths
Consistently reports 0% officer compensation, indicating high transparency and potentially very low administrative overhead for executive leadership.
Maintains substantial assets (consistently over $10 million), providing a strong financial cushion.
Very low liabilities across all reporting periods ($0 or $1), indicating minimal debt and strong balance sheet health.
Long filing history (10 filings) demonstrates consistent compliance with IRS reporting requirements.
Spending Breakdown
How Frog Rock Foundation allocates its funds across programs, administration, and fundraising.
80%
Program Spending
Healthy — majority goes to mission
15%
Admin Costs
Reasonable — admin costs in check
5%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Frog Rock Foundation
Is Frog Rock Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Frog Rock Foundation (EIN: 134127228) appears trustworthy. Mission Score: 75/100. 3 red flags identified, 4 strengths noted.
Is Frog Rock Foundation a good charity to donate to?
Frog Rock Foundation has a Mission Score of 75/100. Revenue: $6.6M. Assets: $13.0M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Frog Rock Foundation?
The Employer Identification Number (EIN) for Frog Rock Foundation is 134127228. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Frog Rock Foundation spend its money?
Frog Rock Foundation allocates 80% to programs, 15% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Frog Rock Foundation's tax-exempt status?
You can verify Frog Rock Foundation's tax-exempt status using EIN 134127228 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
The Frog Rock Foundation exhibits a mixed financial picture. While the organization maintains substantial assets, consistently over $10 million, its revenue generation has been highly volatile, including a significant negative revenue period in 2020. Expenses have often exceeded revenue, particularly in 2023 where expenses were more than double revenue, and in 2014 and 2019. This suggests a reliance on existing assets or inconsistent funding streams rather than sustainable operational revenue. The consistent reporting of zero officer compensation across all filings indicates a high degree of transparency regarding executive pay and potentially a volunteer-led or very lean administrative structure, which is a positive sign for donor confidence.
The foundation's spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses, which are not provided in the summary data. However, the recurring deficits (expenses exceeding revenue) raise questions about long-term financial sustainability if not offset by investment gains or restricted funds. The consistent low liabilities ($0 or $1) across all periods is a strong indicator of sound financial management and minimal debt burden. The organization's transparency regarding executive compensation is excellent, but a more detailed functional expense breakdown would further enhance understanding of its spending efficiency.
Overall, Frog Rock Foundation appears to be transparent in its executive compensation and has a strong asset base. However, its operational financial health is characterized by significant revenue fluctuations and frequent deficits, which could be a concern for long-term program funding if not managed effectively through its substantial assets.