Loma Prieta Community Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Betterment of the community through education, cultural, social or other programs offered to the residents of the mountain community, which roughly corresponds to the boundaries of the Loma Prieta Joint Union School District.
- Income
- $462,514
- Spending
- $394,238
- Spent on programs
- 99%
- Reserves
- 14.7 months of spending
- Largest source of income
- fees for its services, 75%
- Employees
- 7
- Volunteers
- 320
- Highest pay
- $77,264, vice president
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 79% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 14.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 15% of income.
Income trend
15 of 15Income rose 62% on the year before.
Spending floor
15 of 1599% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 61 out of 100. Higher than 34% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, 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 (3)
- $269,700 spent. Building Blocks Cooperative Preschool serves 40 children in the mountain community. The preschool was able to furnish scholarships to families in need. We succeeded in providing an early childhood education to every child regardless of their family's ability to pay. The preschool began substantial improvements on the playyard.
- $106,415 spent. Theatre in the Mountains provides an opportunity for the community to enjoy theater events in partnership with the Loma Prieta School District and in an amphitheater in the redwood forest. The theater program is extended to students and adults from the community and is open to all. This year there were three productions for school aged children. 90 children participated along with about 150 volunteers. This year's audience totaled 2000.
- $15,848 spent. The organization supports various projects in the Loma Prieta Community. This includes improvements to the facilities, playgrounds and athletic fields that are used by both the schools and community members. The organization runs its own recreation program, and supports the development of the Loma Prieta Museum. The foundation also encourages participation in fundraising and community programs for the common good and to improve a sense of community for our local population.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 September 7, 2026.
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 September 30, 2026.
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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1986.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 7, 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.