JJs Legacy

Nonprofit profile at a glance

EIN
273546375
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Bakersfield, CA, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Organ and Tissue Banks

Official website

Reported finances

Revenue
$371,178
Expenses
$441,900
Assets
$631,000
Liabilities
$16,448

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

Leadership & pay

15 people listed

Highest reported compensation

  • Lori Malkin (ED/Secretary): $89,303 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Jj's Legacy is to honor Jeffrey Johns by educating Kern County residents on the value and importance of organ, eye, and tissue donation, increasing the number of registered donors, and providing compassionate support to donor and recipient families.

What it reported doing in 2024

The Got The Dot Leadership Program- A 3 week long educational introduction to organ, eye and tissue donation, the curriculum consists of four sessions of educational material, concluding with the opportunity to give a presentation in class to a panel of local judges. Their final project will showcase a student created video using their newly gained knowledge along with their presentation. All the students who participate in the Leadership Program will receive participation certificates. A first and second place team will be awarded scholarships and will be featured on JJs Legacy social media platforms.The Got The Dot Executive Student Board- . This academic year-long club educates students, provides several independent projects to expand on their training. JJ's Legacy events to maximize volunteering and community outreach impact. Students also are given the opportunity to meet with guest speakers who have had a life saving transplant and donor families. The Student Board meets at the JJs Legacy office monthly to provide education and leadership skills. Students will become educators on organ, eye, and tissue donation for their friends and families. The culminating project will be a research presentation on a campaign educating Kern County residents on organ, eye and tissue donation. Students will receive the criteria on the context for their research presentation and work in teams. Their final campaigns will be used to educate our community on the value of organ, eye, and tissue. A presentation will take place at the end of the year with the student teams presenting their research projects to a local panel of judges. Students are encouraged to invite their family and friends to this event. All the students who participate in the Got the Dot Club will receive participation certificates. JJ's Legacy will award scholarships to first and second place winning teams. The goal of The GTD Club is to increase donor registration in Kern County.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 88
  • Accountability: 70
  • Sustainability: 28
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.7%; rating input score 64
  • Program expense ratio: 53%; rating input score 53
  • Fundraising efficiency: $9.74 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.6%; rating input score 97; 56th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.1%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -7% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 63.7% of revenue deployed · 53% of spending went to programs
  • Governance: 14 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $234K in reported program spending
  • Leadership: top reported pay $89K · 15 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.