Community Passion

Nonprofit profile at a glance

EIN
881363134
IRS 990-PF coverage
2023–2023
Forms available
Form 990-PF 2023
Location
Fredericksburg, VA, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$2,500
Expenses
$3,988

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

Overview

Mission

Philanthropy, Charity, Voluntarism Promotion

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 81% of its reported charitable disbursements as grants.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 75
  • Transparency: NotEnoughData
  • Compliance: 100
  • Endowment Health: 7

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 80th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 74.8%; rating input score 75; 62nd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 7; 7th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 7th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Endowment Health: Endowment-health comparison scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.