H & H Lee Charitable Foundation

Nonprofit profile at a glance

EIN
330353715
IRS 990-PF coverage
2022–2025
Forms available
Form 990 2021, Form 990-PF 2025, Form 990-T 2025
Location
Newport Beach, CA, USA
Phone
9495531040
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,318,579
Expenses
$3,421,921

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

Overview

Mission

H & H Lee Charitable Foundation is a nonprofit. Location: Newport Beach, CA. EIN 330353715. Tax year 2025 Form 990-PF reports $1.3M revenue and $3.4M expenses.

What it reported funding in 2025

The foundation reported 49 grants totaling $3,200,000. The stated grant purposes included theraputic horsemanship program, new computer lab, and nurse school africa, plus 36 other reported purposes.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The foundation distributed 94% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

SUPPORTED - The filed numbers largely add up and the filing identifies who received its grants. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 94
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 7

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 93.5%; rating input score 94; 80th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B 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
    • 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 5.88; rating input score 7; 7th 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: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 7th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 106 filed money-flow records
  • Related organizations: 46 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.

  • High — Endowment Health: Endowment-health comparison scored 7/100.