Cornerstone Grouping
Nonprofit profile at a glance
- EIN
- 454613536
- IRS 990-EZ coverage
- 2023–2023
- Forms available
- Form 990-EZ 2023, Form 990-N 2022
- Location
- Los Angeles, CA, USA
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $92,045
- Expenses
- $75,720
- Assets
- $16,325
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Lorine A Mikheail (President)
People named in this filing
- Lorine A Mikheail (President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing support for needy families
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 36
- Transparency & Controls: 82
- Sustainability: 53
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 33.3%; rating input score 33
- Program expense ratio: 40.5%; rating input score 41
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 17.7%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 33.3% of revenue deployed · 40.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $31K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
- Moderate — Financial Efficiency: Program expense ratio scored 41/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.