Watts 360 Foundation Inc
Nonprofit profile at a glance
- EIN
- 851992684
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Los Angeles, CA, USA
- Phone
- 3239558120
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $113,182
- Expenses
- $46,099
- Assets
- $67,083
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- BRIAN MCLUCAS (CEO)
People named in this filing
- BRIAN MCLUCAS (CEO)
- NIKIA HENRY (CFO)
- LISA GABRIELLE (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our primary exempt purpose is to provide the community of Nickerson Gardens, Los Angeles with weekly programs, activities and special events in an effort to heal the lingering effects of social injustice and systemic inequality.
What it reported doing in 2025
Youth Programs & Mentorship - From our annual Father's Day Juneteenth celebration with tournaments, free haircuts, and youth giveaways, to ongoing mentoring of boys and girls ages 10-18, we create safe, inspiring spaces where young people see their potential. Community Outreach & Relief - Whether it's distributing hygiene kits to families displaced by fires, organizing back-to-school drives, or ensuring local residents have access to essential resources, we're there when our community needs us most. Second Chance Leadership - We provide pathways for formerly incarcerated men to give back and reshape their narrative-standing not as statistics, but as leaders and protectors of our youth.
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
STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 100
- Sustainability: 81
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 40.7%; rating input score 41
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 59.3%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 1.46; rating input score 70; 70th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 65.2% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 99.5% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 96.8% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 40.7% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $46K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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 41/100.