California Scottish Rite Foundation
Nonprofit profile at a glance
- EIN
- 946078728
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Anaheim, CA, USA
- Phone
- 7145477325
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $5,799,708
- Expenses
- $5,106,984
- Assets
- $64,451,931
- Liabilities
- $564,656
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- ARTHUR L SALAZAR (PRESIDENT & CHAIRMAN)
- RALPH C SHELTON (VICE PRESIDENT & SECRETARY)
- FULGENCIO QUIMPO (VICE PRESIDENT)
Highest reported compensation
- ARTHUR L SALAZAR (PRESIDENT & CHAIRMAN): $225,000 total reported compensation
- CHARLES P CROSS (CFO & TREASURER): $104,748 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the California scottish rite foundation (csrf) is dedicated to support and assist the children in California to develop their full potential by providing childhood language services, scholarships and other charitable programs. Csrf supports student and professional education and training in prevention and treatment of childhood language disorders.
What it reported doing in 2024
The foundation awards scholarships to undergraduate and graduate college students. The scholarship committee reviews applications considering the following financial need, anticipated college expenses, academic achievement, applicant goals, involvement in extracurricular activities, work history and letters of recommendation. During fiscal year ended june 2025, 62 scholarships were awarded.
Operating model
- Revenue model
- Investment-supported. 72% of the money available for current operations came from recurring investment income.
- Distribution model
- Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 87
- Accountability: 98
- Sustainability: 74
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.6%; rating input score 70
- Program expense ratio: 67.6%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 95.7%; rating input score 96; 26th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 11.9%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 12.62; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 86; 86th percentile among comparable filings
- Officer compensation ratio: 6.5%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: 2.2% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 23rd percentile among comparable filings
Details
- Where the money goes: 69.6% of revenue deployed · 67.6% of spending went to programs
- Governance: 22 of 23 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $3.5M in reported program spending
- Leadership: top reported pay $225K · 24 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.5M reported
- Consistency: 35 of 35 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.