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Firm Foundations-Columbus Village

Laguna Niguel, California · EIN 86-1029623 · tax-exempt since 1989

A

Charity Clarity grade A (score 86.1 of 100), based on the Form 990 for the year ended September 2023.

Graded against 55,301 unclassified nonprofits with revenue $2M–$10M filing the same form. A = top 10%, B = next 20%, C = middle 40%, D = next 20%, F = bottom 10%.

What goes into the grade

MeasureThis charityScore (0–100)
ReservesMonths of spending covered by unrestricted net assets.4.9 months100
GovernanceBoard independence, key policies and audit, per the 990.82% of practices82
Margin stabilityHow steady the surplus or deficit is year to year.50
Revenue spreadHow much revenue rests on one type of income.0% from one source100
Filing recordOn-time, complete filings, year after year.100%100
Program spendingSelf-reported by the filer.96.3%not scored
Management costsShare of spending.3.7%not scored

Scores compare this charity with its peer group; 100 is best. How Charity Clarity rates charities.

Year by year

202120222023grey: revenue · green: spending
Year endedFormRevenueSpendingSurplusNet assetsMonths of spendingStaffGrade
Sep 2023Form 990$3.48M$2.30M$1.19M$930K4.98A
Sep 2022Form 990$3.11M$2.31M$805K−$258K-1.36C
Sep 2021Form 990$2.61M$2.01M$601K−$1.06M-6.46C

From the organisation’s own IRS filings. “Months of spending” is total net assets divided by a month of that year’s spending. A blank grade means that year was not rated.

Read the filings

Every figure here comes from the returns this charity filed with the IRS. These sites show the full returns and more about the organisation: