One Big Gift

Nonprofit profile at a glance

EIN
993997336
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Costa Mesa, CA, USA
Phone
9415605613
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$508,855
Expenses
$154,406
Assets
$1,055,099
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Jeffrey Williamson (Executive Director)
  • Cheryl Jumonville (Chairman/President)

Highest reported compensation

  • Jeffrey Williamson (Executive Director): $86,667 total reported compensation

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

Overview

Mission

Our mission is creating sustainable sources of income for nonprofits so they can spend more time on mission and less time fund raising.

What it reported doing in 2025

One Big Gifts primary charitable activity is to create a sustainable source of income for nonprofit organizations through Donor Advised Funds allowing the organization to utilize more resources to accomplish their mission. This program service is substantially related to fundraising, managing donor funds and following donor directives.

Operating model

Revenue model
Donor-supported. 89% 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 most voting board members are independent. 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: 21
  • Transparency & Controls: 81
  • Accountability: 90
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.7%; rating input score 13
  • Program expense ratio: 22.1%; rating input score 22
  • Fundraising efficiency: $23 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 92.7%; rating input score 93; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.7%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 6.83; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 56.1%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -50.4% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -53% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 40.4% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 12.7% of revenue deployed · 22.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $87K · 4 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 1/100.