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Passes our checks

James Foundation

EIN 13-1614951 · Saint James, MO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong97 out of 100GovernanceGood87 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE JAMES FOUNDATION WAS ESTABLISHED FOR THE PURPOSE OF MANAGING THE MISSOURI LANDS FORMERLY OWNED BY LUCY WORTHAM JAMES. THE OPERATIONS INCLUDE THE MANAGEMENT OF MARAMEC SPRING PARK AND TWO MUSEUMS.

Income
$1.8 million
Spending
$1.8 million
Spent on programs
81%
Reserves
28.5 months of spending
Largest source of income
donations and private grants, 40%
Employees
42
Volunteers
127
Highest pay
$1.0 million, director & president/nyct president

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 97 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 28.5 months of spending.

  • Debt

    20 of 20

    It owes 8% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 87 out of 100.

  • Independent board

    25 of 25

    13 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.4 million spent. THE 200 ACRE PUBLIC USE AREA OF MARAMAC SPRING PARK PROVIDES MANY AMENITIES AND ACTIVITIES FOR VISITORS SUCH AS A CAFE, STORE, CAMPING, WILDLIFE VIEWING, FISH FEEDING, PICNICKING, SHELTERS, PLAYGROUNDS AND FISHING. THE MARAMEC MUSEUM FEATURES INTERACTIVE DISPLAYS THAT TEACH VISITORS ABOUT THE NATURAL AND HISTORICAL IMPORTANCE OF THE REGION. SOME OF THE DISPLAYS INCLUDE ARTIFACTS FOUND FROM THE IRONWORKS, EDUCATION ABOUT MISSOURI WILDLIFE, WATER TOUCH TABLES, THE SCIENCE BEHIND SPRINGS AND THE WATER CYCLE, AND MODELS OF THE IRONWORKS IN THE 1800'S. THE OZARK AGRICULTURE MUSEUM WAS CLOSED FOR THE 2024 SEASON, BUT GENERALLY ALLOWS VISITORS TO IMMERSE THEMSELVES IN LIFE DURING THE 19TH AND EARLY 20TH CENTURIES. THE AGRICULTURE MUSEUM DISPLAYS PRESERVED EQUIPMENT USED ON FARMS, OLD-TIME VEHICLES, BROOM MAKING, A BLACKSMITH SHOP, AND GRANNY'S KITCHEN.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1943.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.