Brandon P Kuster Memorial Foundation

Nonprofit profile at a glance

EIN
272078552
IRS 990-PF coverage
2022–2023
Forms available
Form 990-PF 2023
Location
Monroeville, PA, USA
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$13,203
Expenses
$11,940

Source: IRS Form 990-PF. Selected filing: tax year 2023. Amounts in USD.

Overview

Mission

Fund Raising and Fund Distribution

What it reported funding in 2023

The foundation reported 9 grants totaling $4,325. The stated grant purposes included funeral expenses, college scholarship, and college scholarship recipient, plus 5 other reported purposes.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.

The verdict

MIXED - The filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 36
  • Transparency: 100
  • Compliance: 50
  • Endowment Health: 57

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 36.2%; rating input score 36; 50th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: Limited
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 2; rating input score 57; 57th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Investments: 57th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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.

  • Moderate — Cost Efficiency: Grant expense ratio scored 36/100.
  • Review — Endowment Health: Endowment-health comparison scored 57/100.