J & S Family Foundation

Nonprofit profile at a glance

EIN
261363311
IRS 990-PF coverage
2011–2024
Forms available
Form 990-PF 2024, Form 990-T 2024
Location
Saratoga, CA, USA
Phone
4087728857
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$36,015
Expenses
$40,784

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

Overview

Mission

Private Grantmaking Foundations

What it reported funding in 2024

The foundation reported 2 grants totaling $3,000. The stated grant purposes included to comprise professionally trained dancers, including graduates of the beijing dance academy, who are well-versed in chinese classical and folk dance, ethnic dance, ballet and other forms. coming from diverse backgrounds, our team bonds over dance as our common language to communicate with the world. and for dedicated to presenting stories that convey the richness & diversity of asian-american experiences to silicon valley and beyond..

Operating model

Revenue model
Investment-supported. 100% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Direct operator. The foundation carried out 91% of its reported charitable disbursements directly.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filed numbers largely add up. A relatively small share of spending goes to grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 7
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 99

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 90th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 7.4%; rating input score 7; 9th 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: 471.82; rating input score 99; 99th 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: 99th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 13 filing years from 2011 to 2024
  • 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.

  • High — Cost Efficiency: Grant expense ratio scored 7/100.