Junior Foundation Charities

Nonprofit profile at a glance

EIN
274419886
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2022, Form 990-N 2020
Location
Chino Hills, CA, USA
Phone
9093636372
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$215,657
Expenses
$207,249
Assets
$8,811
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Jessica Avila (Director and President)

People named in this filing

  • Jessica Avila (Director and President)
  • Ana Lucia Agaton (Board Member - Treasurer)
  • Stella Bahamon (Board Member - Secretary)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empower families undergoing childhood cancer diagnosis

What it reported doing in 2023

Meal, Food and Grocery Assistance: Assistance is provided to families who have a child diagnosed with cancer in order to assist in the purchasing of food and groceries. Meals are also provided to the children per their request when hospitalized in the event that the family cannot afford to purchase the meal the child is requesting.

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 - Most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 59
  • Accountability: 64
  • Sustainability: 42
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.3%; rating input score 32
  • Program expense ratio: 33.6%; rating input score 34
  • Fundraising efficiency: $222.56 raised per $1 spent on fundraising; rating input score 92; 92nd 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: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.9%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 11.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 32.3% of revenue deployed · 33.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 9 filed program accomplishments · $70K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.