James and Helen Cabrera Memorial Scholarship Fund
Nonprofit profile at a glance
- EIN
- 205366660
- IRS 990-EZ coverage
- 2020–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025
- Location
- Old Greenwich, CT, USA
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $190,294
- Expenses
- $279,988
- Assets
- $208,492
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- Joseph A Cabrera (Trustee)
- James P Cabrera (Trustee)
- James S Cabrera (Trustee)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide scholarships for higher education to qualified individuals, as well as gifts to other qualified 501(c)(3).
What it reported doing in 2025
Provides annual scholarships to qualifying Greenwich High School seniors through direct payments of tuition to the college of choice; and contributions to other public 501c3 charities.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 74
- Sustainability: 23
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 1st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -47.1%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 49; 49th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 38% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 6.3% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: -12.8% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $280K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 6 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 — Sustainability: Operating margin scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 49/100.