One Big Gift EIN 99-3997336 Form 990 (PDF) Claim this org

One Big Gift

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Fund charities long-term by creating endowments and innovative giving strategies. For fiscal year 2024 it reported $876K in revenue, $175K in expenses, and $701K in net assets.Pt I

Type
Public foundation / grantmaker · Foundations & Grantmakers
Location
Costa Mesa, CA
Website
www.onebiggift.org
Filings
1 on file (2024–2024)
Revenue
$876KFY2024
Expenses
$175K
Net assets
$701K
People
1
Filings
1
Updates
0
More identity details & actions ⌄
EIN  99-3997336 Public foundation / grantmaker Costa Mesa, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Fund charities long-term by creating endowments and innovative giving strategies.
Leadership
Jeffrey Williamson · Executive Director · $92K
Money in and out
$876K revenue, $175K expenses
Bottom line
33% program efficiency
Grants paid & assets · FY2024
Total revenue
$876K
Pt VIII · Ln 12
Total expenses
$175K
Pt IX · Ln 25
Net assets
$701K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $701K
Where spending went · Part IX cols B–D
Program services $0.33 Management & general $0.66 Fundraising $0.01
Program efficiency
33%
of spending reaches programs
Operating runway
12.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
+80%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total revenue
$876K
Pt VIII · Ln 12
Total expenses
$175K
Pt IX · Ln 25
Net assets
$701K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$701K
Total assetsPt X · Ln 16$701K
Program-expense ratioPt IX · col B33%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COne Big Gift
EINHdr · item D99-3997336
Principal addressHdr · item CCosta Mesa, CA
WebsiteHdr · item Jwww.onebiggift.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T30)
Ruling yearIRS BMFDec 2024

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$92,365Pt VII · Sec A

Jeffrey Williamson’s $92K as Executive Director is at the 82nd percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Mission & Programs · Part III

Where the work happens

3 program services account for $57K of program spending, described in the organization's own filed words · FY2024.
01

Endowment for Jews for Jesus from Jumonville Family Trust Objective is religious education. Jews for Jesus has branches in various cities worldwide, including a headquarters in San Francisco, California. The organization relies on donations to support its outreach and ministry efforts.

$57Kprogram expense
02

Michael Reynolds Three Strikes Foundation The Three Strikes law significantly increases the prison sentences of persons convicted of felonies who have been previously convicted of a violent or serious felony, and limits the ability of these offenders to receive a punishment other than a prison sentence.

Pt IX · col B
03

One Big Gifts primary charitable activity is to create a sustainable source of income for nonprofit organizations through Donor Advised Funds allowing the organization to utilize more resources to accomplish their mission. This program service is substantially related to fundraising, managing donor funds and following donor directives.

Pt IX · col B

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Statement of Revenue

Part VIII
Contributions & grants100%$876K
Total revenueLn 12$876K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.33 Management & general $0.66 Fundraising $0.01
Program services33%$57K
Management & general66%$116K
Fundraising1%$3K
Total functional expensesLn 25$175K

Balance Sheet

Part X · end of year
CashLn 1$188K
Total assetsLn 16$701K
Total liabilitiesLn 26$0
Total net assetsLn 32$701K
Months of cash on handcomputed12.9

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $188K · Operating expenses/yr $175K
12.9 months
Where the money goes
Program services
Program services $57K · Total expenses $175K
33%
Management & General
Management & general $116K · Total expenses $175K
66%
Fundraising
Fundraising $3K · Total expenses $175K
1%
Cost to raise $1
Fundraising expense $3K · Solicited contributions $876K
$0.00 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $876K · Total revenue $876K
100%
Government reliance
Government grants — · Total revenue $876K
Earned-income share
Program service revenue $0 · Total revenue $876K
0%
Investment reliance
Investment income $0 · Total revenue $876K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $175K
0%
Growth & trend
Revenue growth (YoY)
This year $876K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $701K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $876K · Expenses $175K
+80%
Liabilities-to-Assets
Total liabilities — · Total assets $701K
Net-asset ratio
Net assets $701K · Total assets $701K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $701K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Jeffrey Williamson · Reported title Executive Director · Highest reported compensation $92K · Total expenses $175K
53%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $101K · Total expenses $175K
58%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 33%
Overhead ratio 66%
Fundraising cost ratio 0.3%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$50K
Grants paid · 1 grant · $57K · 2024–2024
Jews for JesusCA · FY2024$57,000

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$876K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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