The Frank and Judith Marshall Foundation
Nonprofit profile at a glance
- EIN
- 261225726
- IRS 990-PF coverage
- 2017–2025
- Forms available
- Form 990-PF 2025
- Location
- Pebble Beach, CA, USA
- Phone
- 4082210821
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Private Independent Foundations
Reported finances
- Revenue
- $538,643
- Expenses
- $180,581
Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.
Overview
Mission
Private Independent Foundations
What it reported funding in 2025
The foundation reported 26 grants totaling $138,660. The stated grant purposes included to foster the personal, academic, and spiritual development of each student, to inspire and empower the youth of monterey county to realize their full potential to become responsible, healthy, productive and successful citizens, and to celebrate the works, inspiration and ongoing influence of johann sebastian bach worldwide by immersing audiences in a festival experience integrating music, education and ideas, plus 23 other reported purposes.
Operating model
- Revenue model
- Donor-supported. 87% of the foundation's positive operating resources came from contributions.
- Distribution model
- Grant intermediary. The foundation distributed 93% 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. No material rating questions were generated from the available inputs.
Rating breakdown
- Grant Deployment: 80
- Cost Efficiency: 77
- Transparency: 100
- Compliance: 100
- Endowment Health: 68
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: 80.4%; rating input score 80; 15th percentile among comparable filings
Cost Efficiency
- Grant expense ratio: 76.8%; rating input score 77; 35th 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: 20.04; rating input score 68; 68th 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: 80.4% grant deployment rate
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 68th percentile for endowment coverage
- Consistency: 9 of 9 current checks pass
- Schedules: 1 filed schedules
- Filing history: 8 filing years from 2017 to 2025
- Contacts: How to reach this organization
- Money network: 26 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.