C & M Foundation

Nonprofit profile at a glance

EIN
954150601
IRS 990-PF coverage
2020–2025
Forms available
Form 990-PF 2025
Location
Long Beach, CA, USA
Phone
5625058948
Rating
91
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$20,000
Expenses
$13,205

Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.

Overview

Mission

C & M Foundation is a nonprofit. Location: Long Beach, CA. EIN 954150601. Tax year 2025 Form 990-PF reports $20K revenue and $13.2K expenses.

What it reported funding in 2025

The foundation reported 16 grants totaling $12,928. The stated grant purposes included ministry, ministry and social support, and international social assistance, plus 6 other reported purposes.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. No material rating questions were generated from the available inputs.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 98
  • Transparency: 100
  • Compliance: 76
  • Endowment Health: 62

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 50th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 97.9%; rating input score 98; 85th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 10 of 19 controls in place; rating input score 53
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Missing
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Missing
    • Attempt to influence an election: Missing
    • Grants to individuals: Missing
    • Grants to organizations: Missing
    • Spending for a noncharitable purpose: Missing
    • Funds received for a personal-benefit contract: Missing
    • Premiums paid on a personal-benefit contract: Missing
    • Prohibited tax-shelter transaction: Missing
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 2.88; rating input score 62; 62nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 62th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.