James G Cummings Foundation is a 501(c)(3) organization based in Fort Bragg, California, registered in 1999, with $119,762 in FY2024 revenue. CharityIndex grades it F.
Revenue (FY2024)
$120K
▲ 8.2% vs prior year
Expenses (FY2024)
$252K
Net assets
$2.4M
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 G Cummings 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 G Cummings Foundation: 115 mo reserves · -110% 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 G Cummings 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 G Cummings Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue declined from $158K (FY2013) to $120K (FY2024) across 9 reported years.
Financial snapshot
Operating margin
-110.5%
Spent more than it raised in the latest fiscal year.
Total assets
$2.4M
Total liabilities
$0
Net assets
$2.4M
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $119,762▲8.2% | $252,052▲20.1% | $2,415,494▼5.1% | $2,415,494▼5.1% | 990PF |
| 2023 | $110,694▼7.5% | $209,864▼12.5% | $2,545,475▼3.8% | $2,545,475▼3.8% | 990PF |
| 2022 | $119,629▲34.4% | $239,975▼0.5% | $2,645,424▼4.4% | $2,645,424▼4.4% | 990PF |
| 2021 | $89,001▲9.4% | $241,228▲10.8% | $2,766,585▼5.3% | $2,766,585▼5.3% | 990PF |
| 2020 | $81,357▼39.9% | $217,760▲1.0% | $2,922,519▼11.0% | $2,922,519▼11.0% | 990PF |
| 2016 | $135,455▼40.5% | $215,551▼5.1% | $3,283,472▼2.4% | $3,283,472▼2.4% | 990PF |
| 2015 | $227,607▲44.4% | $227,194▼8.4% | $3,363,317 | $3,363,317 | 990PF |
| 2014 | $157,589▼0.3% | $247,991▲12.8% | $3,361,978▼2.5% | $3,361,978▼2.8% | 990PF |
| 2013 | $158,062 | $219,834▲4.6% | $3,449,777▼1.7% | $3,458,085▼1.4% | 990PF |
| 2012 | — | $210,066▼28.3% | $3,508,089▼1.3% | $3,508,089▼1.3% | 990PF |
| 2011 | — | $293,011 | $3,553,406 | $3,553,406 | 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 G Cummings Foundation (EIN 68-6170773) 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.