Fred Jefferson Memorial Home for Boys

Nonprofit profile at a glance

EIN
954179356
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Carson, CA, USA
Phone
3106292509
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,415,700
Expenses
$710,861
Assets
$245,700
Liabilities
$697,704

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CECILIA JEFFERSON (CEO/CHAIR)

Highest reported compensation

  • CECILIA JEFFERSON (CEO/CHAIR): $114,000 total reported compensation
  • KIMBERLY WELDON (CFO): $68,156 total reported compensation

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

Overview

Mission

To provide residential care and treatment for children who require placement with a foster parent or in a group home.

What it reported doing in 2025

Foster family agency - to place at-risk children with a certified, trained foster family until he or she can be unified with other healthy family members.

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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.2%; rating input score 50
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.8%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 2.84; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 25.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -41% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -37.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -17.8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 50.2% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $711K in reported program spending
  • Leadership: top reported pay $114K · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.