James A Simpson Foundation is a 501(c)(3) organization based in Rcho Santa Fe, California, registered in 1991, with -$49,189 in FY2025 revenue. CharityIndex grades it F.
Revenue (FY2025)
-$49K
▼ 222.9% vs prior year
Expenses (FY2025)
$17K
Net assets
$96K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for James A Simpson Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For James A Simpson Foundation: 68 mo reserves · -134% margin earns a F on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for James A Simpson Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For James A Simpson Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue declined from $45K (FY2013) to -$49K (FY2025) across 13 reported years.
Financial snapshot
Operating margin
-134.3%
Spent more than it raised in the latest fiscal year.
Total assets
$96K
Total liabilities
$0
Net assets
$96K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2025 | -$49,189▼223% | $16,850▼14.1% | $95,547▼40.9% | $95,547▼40.9% | 990PF |
| 2024 | $40,039▼46.6% | $19,625▲12.2% | $161,586▲14.5% | $161,586▲14.5% | 990PF |
| 2023 | $75,028▲86139% | $17,490▲8.8% | $141,172▲68.8% | $141,172▲68.8% | 990PF |
| 2022 | $87▼99.8% | $16,075▼0.7% | $83,634▼16.0% | $83,634▼16.0% | 990PF |
| 2021 | $50,003▲833283% | $16,190▲1.3% | $99,622▲51.4% | $99,622▲51.4% | 990PF |
| 2020 | $6▼95.2% | $15,990▼0.2% | $65,809▼19.5% | $65,809▼19.5% | 990PF |
| 2019 | $126▼54.5% | $16,025▼8.6% | $81,793▼16.3% | $81,793▼16.3% | 990PF |
| 2018 | $277▼88.0% | $17,525▼3.7% | $97,692▼15.0% | $97,692▼15.0% | 990PF |
| 2017 | $2,314▲123% | $18,200▼14.3% | $114,940▼12.1% | $114,940▼12.1% | 990PF |
| 2016 | $1,040▲4627% | $21,225▲24.7% | $130,826▼13.4% | $130,826▼13.4% | 990PF |
| 2015 | $22▼99.9% | $17,025▼64.3% | $151,011▼10.1% | $151,011▼10.1% | 990PF |
| 2014 | $15,730▼65.0% | $47,750▲21.5% | $168,013▼16.0% | $168,013▼16.0% | 990PF |
| 2013 | $45,001 | $39,300 | $200,033 | $200,033 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for James A Simpson Foundation (EIN 33-0463667) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.