Cmb Foundation

Nonprofit profile at a glance

EIN
200251874
IRS 990-PF coverage
2014–2024
Forms available
Form 990-PF 2024
Location
San Francisco, CA, USA
Phone
4152848672
Rating
92
Verdict
STRONG
Rating confidence
Standard
Sector
Private Independent Foundations

Reported finances

Revenue
$471,994
Expenses
$113,244

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

Overview

Mission

Private Independent Foundations

What it reported funding in 2024

The foundation reported 13 grants totaling $102,000. The stated grant purposes included general operating support., to support the expansion of the craig's distinctive neurobehavioral program., and to support the 2023 seriousfun children's network and victory junction camp..

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The foundation distributed 93% 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. The filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 89
  • Cost Efficiency: 90
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 77

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 88.7%; rating input score 89; 27th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 90.1%; rating input score 90; 72nd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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: Fail
    • 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: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 22.93; rating input score 77; 77th 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: 88.7% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 77th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 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.

Key Signals

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

  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.