The Donald & Constance Sperling Foundation is a 501(c)(3) organization based in Laguna Beach, California, registered in 2001, with $138,419 in FY2024 revenue. CharityIndex grades it C+.
Revenue (FY2024)
$138K
▲ 200.3% vs prior year
Philanthropy median: $168K
Expenses (FY2024)
$134K
Net assets
$516K
Employees
—
Rated on 2 of 4 criteria — the rest aren't reported in this filing type.
Held down by its weakest criterion — a strong score on one criterion can't hide a weak one.
How the rating works →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 The Donald & Constance Sperling 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 The Donald & Constance Sperling Foundation: 46 mo reserves · +3% margin earns a A 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 The Donald & Constance Sperling 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 The Donald & Constance Sperling Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $103K (FY2013) to $138K (FY2024) across 12 reported years.
Financial snapshot
Operating margin
3.3%
Revenue exceeded expenses in the latest fiscal year.
Total assets
$516K
Total liabilities
$0
Net assets
$516K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $138,419▲200% | $133,806▲3.5% | $516,223▲2.8% | $516,223▲2.8% | 990PF |
| 2023 | $46,092▼45.9% | $129,329▼22.7% | $501,990▼13.6% | $501,990▼13.6% | 990PF |
| 2022 | $85,226▼42.0% | $167,264▲27.0% | $581,041▼16.7% | $581,041▼16.7% | 990PF |
| 2021 | $147,059▼3.2% | $131,729▼17.7% | $697,142▲21.2% | $697,142▲21.2% | 990PF |
| 2020 | $151,964▼15.6% | $160,120▲110% | $575,154▲2.2% | $575,154▲2.2% | 990PF |
| 2019 | $180,040▼18.8% | $76,382▼16.4% | $563,044▲22.0% | $563,044▲22.0% | 990PF |
| 2018 | $221,679▲23.8% | $91,391▲122% | $461,399▲20.8% | $461,399▲20.8% | 990PF |
| 2017 | $179,052▲2.9% | $41,147▲11.5% | $382,011▲52.3% | $382,011▲52.3% | 990PF |
| 2016 | $174,006▼1.8% | $36,887▲27.6% | $250,854▲13.4% | $250,854▲13.4% | 990PF |
| 2015 | $177,234▲69.8% | $28,901▼16.2% | $221,143▼13.2% | $221,143▼13.2% | 990PF |
| 2014 | $104,405▲1.5% | $34,478▼4.4% | $254,759▲37.8% | $254,759▲37.8% | 990PF |
| 2013 | $102,892 | $36,070▲1231% | $184,832▲56.6% | $184,832▲56.6% | 990PF |
| 2012 | — | $2,710▼78.1% | $118,010▲4139% | $118,010▲4139% | 990PF |
| 2011 | — | $12,351▲704% | $2,784▼81.6% | $2,784▼81.6% | 990PF |
| 2010 | — | $1,536 | $15,135 | $15,135 | 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 The Donald & Constance Sperling Foundation (EIN 91-2156345) 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.