The Linfield Foundation
Nonprofit profile at a glance
- EIN
- 330863521
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Temecula, CA, USA
- Phone
- 9516768111
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
- Affiliation
- Christianity
Reported finances
- Revenue
- $992,507
- Expenses
- $1,691,498
- Assets
- $4,708,412
- Liabilities
- $8,369,646
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- MARC HORTON (HEAD OF SCHOOL): $380,167 total reported compensation
- ARI PETERSEN (DIRECTOR OF DEVELOPMENT): $238,032 total reported compensation
- TERRY CUTTER (CFOO): $193,980 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To raise and administer funds and other assets donated for the benefit of the linfield christian school, a 501(c)(3) organization.
What it reported doing in 2024
Support of linfield christian school. The money raised by the foundation goes directly to the expansion and improvements of the facilities, enhancing teacher compensation and benefits, professional development, improvements in safety and security, technology advancement, sports equipment and facilities, student outreach and tuition assistance for those who desire the linfield experience but cannot afford it. The foundation's philosophy is based on a spirit of thanksgiving to all that participate taken from ii corinthians 9:11; we pray that... You may be made rich in every way so that you can be generous on every occasion, and through us your generosity will result in thanksgiving to god. May god richly bless you in all your endeavors!
Operating model
- Revenue model
- Donor-supported. 69% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 62% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 71
- Accountability: 84
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.4%; rating input score 89
- Fundraising efficiency: $11.97 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -70.4%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 2.78; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 1.78; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 15.6%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 15.1% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 89.4% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.5M in reported program spending
- Leadership: top reported pay $380K · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 26 of 26 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 3 filed related-organization links
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
- High — Sustainability: Operating margin scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- High — Sustainability: Officer compensation ratio scored 22/100.