James Foundation
James Foundation consistently grows assets with expenses well below revenue and no reported officer compensation.
EIN: 131614951 · Saint James, MO · Updated: 2026-03-28
About James Foundation
James Foundation (EIN: 131614951) is a nonprofit organization based in Saint James, MO. The organization reported total revenue of $2.1M and total assets of $6.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of James Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates James Foundation with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, James Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The James Foundation consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to officers, or they are compensated through other means not classified as officer compensation. This is highly unusual for an organization with over $2 million in revenue and suggests a strong commitment to directing funds away from executive pay.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of James Foundation's IRS 990 filings:
- NTEE Code is unknown, limiting understanding of specific mission area.
- Lack of detailed functional expense breakdown (program, admin, fundraising) prevents precise efficiency analysis.
Strengths
The following positive indicators were identified for James Foundation:
- Consistent asset growth, from $4,045,982 in 2014 to $6,122,868 in 2023.
- Expenses consistently below revenue in most recent years, indicating sound financial management.
- 0% reported officer compensation across all filings, suggesting high resource allocation to mission.
- Healthy revenue growth, with latest reported revenue at $2,068,866.
Frequently Asked Questions about James Foundation
Is the James Foundation a good charity?
Based on the available financial data, the James Foundation appears to be a financially sound organization with consistent revenue growth, increasing assets, and a notable lack of reported officer compensation. These factors suggest strong financial health and a potential focus on its mission.
How has the James Foundation's financial health changed over time?
The James Foundation has shown consistent financial growth. Its assets have increased from $4,045,982 in 2014 to $6,122,868 in 2023, and revenue has grown from $1,341,149 in 2014 to $1,651,051 in 2023 (and $2,068,866 latest reported), indicating a healthy upward trend.
What is the significance of 0% officer compensation?
A 0% officer compensation across all filings is highly significant. It suggests that the organization's leadership may be entirely volunteer-based, or compensated through other non-officer categories, which could mean more funds are directly available for programs. This is a strong positive indicator for resource allocation.
Filing History
IRS 990 filing history for James Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), James Foundation's revenue has grown by 15.2%, moving from $1.4M to $1.7M. Total assets increased by 65.4% over the same period, from $3.7M to $6.1M. Total functional expenses fell by 16.2%, from $1.7M to $1.4M. In its most recent filing year (2023), James Foundation reported a surplus of $236K, with revenue exceeding expenses. The organization holds $574K in liabilities against $6.1M in assets (debt-to-asset ratio: 9.4%), resulting in net assets of $5.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $1.7M | $1.4M | $6.1M | $574K | — | View 990 |
| 2022 | $1.7M | $1.3M | $5.3M | $733K | — | View 990 |
| 2021 | $1.7M | $1.2M | $5.9M | $919K | — | View 990 |
| 2020 | $1.6M | $1.3M | $5.2M | $1.5M | — | View 990 |
| 2019 | $1.2M | $1.3M | $4.5M | $1.2M | — | View 990 |
| 2018 | $1.1M | $1.2M | $4.1M | $1.2M | — | View 990 |
| 2017 | $1.1M | $1.2M | $4.5M | $1.4M | — | View 990 |
| 2016 | $1.2M | $1.2M | $4.2M | $1.5M | — | View 990 |
| 2015 | $1.4M | $1.2M | $4.1M | $1.3M | — | View 990 |
| 2014 | $1.3M | $1.2M | $4.0M | $1.3M | — | View 990 |
| 2013 | $2.9M | $3.2M | $3.9M | $800K | — | View 990 |
| 2012 | $1.4M | $1.6M | $3.8M | $1.7M | — | View 990 |
| 2011 | $1.4M | $1.7M | $3.7M | $1.5M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.7M, expenses of $1.4M, and assets of $6.1M (revenue -0.1% year-over-year).
- 2022: Revenue of $1.7M, expenses of $1.3M, and assets of $5.3M (revenue -4.0% year-over-year).
- 2021: Revenue of $1.7M, expenses of $1.2M, and assets of $5.9M (revenue +9.8% year-over-year).
- 2020: Revenue of $1.6M, expenses of $1.3M, and assets of $5.2M (revenue +26.5% year-over-year).
- 2019: Revenue of $1.2M, expenses of $1.3M, and assets of $4.5M (revenue +7.9% year-over-year).
- 2018: Revenue of $1.1M, expenses of $1.2M, and assets of $4.1M (revenue +3.8% year-over-year).
- 2017: Revenue of $1.1M, expenses of $1.2M, and assets of $4.5M (revenue -8.2% year-over-year).
- 2016: Revenue of $1.2M, expenses of $1.2M, and assets of $4.2M (revenue -12.4% year-over-year).
- 2015: Revenue of $1.4M, expenses of $1.2M, and assets of $4.1M (revenue +2.6% year-over-year).
- 2014: Revenue of $1.3M, expenses of $1.2M, and assets of $4.0M (revenue -54.4% year-over-year).
- 2013: Revenue of $2.9M, expenses of $3.2M, and assets of $3.9M (revenue +112.1% year-over-year).
- 2012: Revenue of $1.4M, expenses of $1.6M, and assets of $3.8M (revenue -3.2% year-over-year).
- 2011: Revenue of $1.4M, expenses of $1.7M, and assets of $3.7M.
Data Sources and Methodology
This transparency report for James Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.