Jesus Luzardo Family Foundation Inc

Nonprofit profile at a glance

EIN
994798351
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Parkland, FL, USA
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$203,905
Expenses
$208,034
Assets
$38,975
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JESUS GUILLERMO LUZARDO (President)
  • FRANCESCA SUE LUZARDO (Vice President)

People named in this filing

  • JESUS GUILLERMO LUZARDO (President)
  • MONICA CAROLINA ALVAREZ (Secretary)
  • JESUS DAVID LUZARDO (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The jesus luzardo family foundation is dedicated to empowering and uplifting children of all abilities as well as supporting children's health and wellness and underserved community programs.the foundation strive to create a supportive and inclusive community where every child and individual can thrive, learn, and reach their full potential.

What it reported doing in 2025

"During 2025, which was the 1st year of full operation of the foundation, we accomplished great success and impact in the community with some highlights below:- 5th annual Baseball clinic (free for attendees) for children 7-13 yrs old at Marjory Stoneman Douglas high school in January 2025- 1st annual charity golf event in January 2025 to raise funds for 3 charities: Arc Broward, Boys & Girls Clubs of Broward county and Joe Dimaggios' children hospital. With this event the foundation donated $10,000 to each of these organizations (total of $30,000)- Strikeout Barriers program, donating $100 for each strikeout that Jesus Luzardo (Philadelphia Phillies pitcher) had during the 2025 season benefiting Boys & Girls Clubs of Philadelphia. At the end of the baseball season, the foundation donated $22,400 to Boys & Girls Clubs of Philadelphia from this program- Cheesesteaks for Charity event, held in Philadelphia before a Phillies game, raising $20,600 towards Boys & Girls Clubs of Philadelphia. The foundation issued a donation of $20,600 to them after the event- Donated holiday lunch for 1st graders at Snyder-Girotti elementary school in the Philadelphia area"

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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 63
  • Accountability: 0
  • Sustainability: 35
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41%; rating input score 41
  • Program expense ratio: 40.2%; rating input score 40
  • Fundraising efficiency: $3.95 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 41% of revenue deployed · 40.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $84K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.