Christian Foundation of America

Legal name: Christian Foundation of America DBA Christian Foundation of The West

Nonprofit profile at a glance

EIN
770566530
IRS 990 coverage
2012–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Westlake Village, CA, USA
Phone
(805) 523-9087
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Official website

Reported finances

Revenue
$7,288,332
Expenses
$4,977,138
Assets
$37,967,793
Liabilities
$22,388,117

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Katherine L Saigeon (President/ED)
  • Marisela Rios (Vice President)

Highest reported compensation

  • Katherine L Saigeon (President/ED): $112,709 total reported compensation
  • Marisela Rios (Vice President): $106,398 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Inspiring Generosity for Christian Impact—supporting Christian churches, ministries, and other charities through grants and planned giving (including stewarding charitable assets and distributions), to honor God and serve His kingdom. Leadership from the Western Region of the Missionary Church, Inc. established “Western Loans” as a non-profit charity to receive funds that would in turn be loaned to churches and ministry organizations. Activities expanded, and in 1992 the organization become the “Stewardship Development Foundation” so that complex gifts such as securities, real estate and other assets could be gifted to support a variety of ministry efforts. By 2005 we were being approached by Christian families, churches and charities beyond the Missionary Church. Therefore the Board of Directors voted to expand the reach of the Foundation which was renamed “Christian Foundation of...

What it reported doing in 2024

Made grants to Churches, Christian and other charitable organizations, and provided information to encourage charitable giving.The Center for Mission Effectiveness (CME) was founded in 2021 to carry out one of the key mission objectives of Christian Foundation of America (CFA) developing capacity in order to equip the Christian community with the tools, resources, knowledge and best practices for stewardship and generous giving. 2024 "Inspiring Generosity" Grants ProgramAnnually, as a local community outreach project for L.A. and Ventura Counties, CA, Christian charitable organizations and churches may apply for small grants, with a celebration event held in the spring, accoring to formal grants guidelines and selection process announced in september of each year. Total grants awareded in 2024: $77,000GladVisors is a church based Stewardship education, outreach, and training program to equip volunteers to teach about biblically based financial stewardship, including charitable giving education. Activities include seminars, training, coaching and leadership development.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 87
  • Accountability: 85
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: $301.69 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.6%; rating input score 87; 24th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 31.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 7.63; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 22% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 21% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 19.9% per year; rating input score 100; 84th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site
  • Where the money goes: 71.6% of revenue deployed · 96.2% of spending went to programs
  • Governance: 11 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.8M in reported program spending
  • Leadership: top reported pay $113K · 13 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 106 filed money-flow records
  • Related organizations: 101 filed related-organization links
  • 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 — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.