Jessica Mariano Yoo & Joshua Mariano Family Memorial Foundation

Nonprofit profile at a glance

EIN
833106602
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
Nazareth, PA, USA
Phone
4845453095
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$5,358
Expenses
$1,509
Assets
$42,494

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BRUCE J MARIANO (PRESIDENT)

People named in this filing

  • BRUCE J MARIANO (PRESIDENT)
  • JO MARIE MARIANO (VP/SEC./TREA)
  • KEATON YOO (DIRECTOR)

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 philanthropic assistance.

What it reported doing in 2025

The foundation made a noncash contribution consisting of a guitar valued at 617 to a charitable fundraising event held in nazareth, Pennsylvania, where it was used for a charity auction.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 82
  • Sustainability: 80
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.5%; rating input score 12
  • Program expense ratio: 40.9%; rating input score 41

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 71.8%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 28.16; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -34% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 11.5% of revenue deployed · 40.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $617 in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.