Declaration of Trust of the Delphi Foundation

Nonprofit profile at a glance

EIN
861697316
IRS 990-PF coverage
2021–2025
Forms available
Form 990-PF 2025
Location
Manhattan Beach, CA, USA
Phone
3109516001
Rating
93
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$127,134
Expenses
$100,865

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

Overview

Mission

Declaration of Trust of the Delphi Foundation is a nonprofit. Location: Manhattan Beach, CA. EIN 861697316.

What it reported funding in 2025

The foundation reported 2 filed grant rows totaling $100,000. The stated grant purposes included to support the missions organization to to enhance educational opportunities for children who are experiencing homelessness from kindergarten through twelfth grade. and to support the organizations mission of kycc is to serve the evolving needs of the korean american population in the greater los angeles area as well as the multiethnic koreatown community. kyccs programs and services are directed toward recently immigrated economically disadvantaged youth and families and promote community socioeconomic empowerment..

Operating model

Revenue model
Donor-supported. 98% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 99% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 99
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 35

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 89th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 99.1%; rating input score 99; 89th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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: Pass
    • 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
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: 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: 0.27; rating input score 35; 35th 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: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 35th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

Key Signals

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

  • Moderate — Endowment Health: Endowment-health comparison scored 35/100.