James N Cost Foundation is a 501(c)(3) organization based in Santa Fe, New Mexico, registered in 1998, with $22,329 in FY2024 revenue. CharityIndex grades it C.
Revenue (FY2024)
$22K
▲ 6.9% vs prior year
Unknown median: $232K
Expenses (FY2024)
$25K
Net assets
$173K
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 N Cost 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 N Cost Foundation: 84 mo reserves · -10% margin earns a C+ 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 N Cost 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 N Cost Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue declined from $48K (FY2020) to $22K (FY2024) across 5 reported years.
Financial snapshot
Operating margin
-10.5%
Spent more than it raised in the latest fiscal year.
Total assets
$191K
Total liabilities
$18K
Net assets
$173K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $22,329▲6.9% | $24,666▲0.6% | $172,532▼1.3% | $190,532▼2.7% | 990PF |
| 2023 | $20,880▼29.1% | $24,521▼13.6% | $174,869▼2.0% | $195,869▼0.3% | 990PF |
| 2022 | $29,458▲113% | $28,390▼6.0% | $178,510▲1.7% | $196,510▲4.1% | 990PF |
| 2021 | $13,851▼71.3% | $30,211▼89.1% | $175,542▼7.6% | $188,797▼6.4% | 990PF |
| 2020 | $48,329 | $278,113 | $189,902 | $201,602 | 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 N Cost Foundation (EIN 94-3270447) 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.