Artz-white Foundation

Nonprofit profile at a glance

EIN
721397470
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Columbus, MS, USA
Phone
6623297080
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$168,535
Expenses
$181,662
Assets
$4,356,843
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • LEE BURDINE (PRESIDENT/DIRECTOR)
  • ROBIN PICRAY (VICE PRESIDENT/DIRECTOR)

People named in this filing

  • LEE BURDINE (PRESIDENT/DIRECTOR)
  • ROBIN PICRAY (VICE PRESIDENT/DIRECTOR)
  • RHONDA WILLIAMS (SECRETARY/TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support of other 501(c)(3) organizations

What it reported doing in 2025

Support for first united methodist church of columbus, ms

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.6%; rating input score 89
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.8%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 23.98; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 88.6% of revenue deployed · 74.4% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $135K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 21/100.