Cej Zimmerman Foundation

Nonprofit profile at a glance

EIN
680318463
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Antioch, CA, USA
Phone
9257549223
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$81,142
Expenses
$44,476
Assets
$1,489,144
Liabilities
$149,617

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID ZIMMERMAN (President)

Highest reported compensation

  • CLARENCE LEWIS (Director): $500 total reported compensation
  • EARL CORNELL (Director): $500 total reported compensation
  • JONATHAN AMADOR (TREAURER/SECR): $500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Religious contributions

What it reported doing in 2025

Church and school equipment and repairs support

Operating model

Revenue model
Investment-supported. 86% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 88
  • Accountability: 39
  • Sustainability: 69
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.1%; rating input score 54
  • Program expense ratio: 86.5%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96%; rating input score 96; 59th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 42.9%; rating input score 43; 22nd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.2%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 33.48; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: -9.5% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 54.1% of revenue deployed · 86.5% of spending went to programs
  • Governance: 3 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $38K in reported program spending
  • Leadership: top reported pay $500 · 7 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Moderate — Accountability: Independent voting board scored 43/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.