John and Linda Macdonald Foundation

Nonprofit profile at a glance

EIN
464310945
IRS 990-PF coverage
2018–2024
Forms available
Form 990-PF 2024
Location
La Quinta, CA, USA
Phone
9256401008
Rating
90
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$1,250,118
Expenses
$1,238,598

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

Overview

Mission

John and Linda Macdonald Foundation is a nonprofit. Location: La Quinta, CA. EIN 464310945. Tax year 2024 Form 990-PF reports $1.3M revenue and $1.2M expenses.

What it reported funding in 2024

The foundation reported 18 grants totaling $1,125,600. The stated grant purposes included the boys and girls club of coachella valley is to save and enhance the lives of the young people of our community. it provides hope and opportunity to every young person within our reach so they can achieve their full potential., the breast cancer research foundation is a nonprofit organization committed to achieving prevention and a cure for breast cancer. they provide critical funding for cancer research worldwide to fuel advances in tumor biology, genetics, prevention, treatment, metastasis and survivorship., and the mission of the cystic fibrosis foundation is to cure cystic fibrosis and to provide all people with the disease the opportunity to lead full, productive lives by funding research and drug development, promoting individualized treatment, and ensuring access to high-quality, specialized care., plus 15 other reported purposes.

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 91
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 19

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 76th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 90.9%; rating input score 91; 74th 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: 11.11; rating input score 19; 19th 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: 19th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 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 — Endowment Health: Endowment-health comparison scored 19/100.