D & F Charity Trust

Nonprofit profile at a glance

EIN
271053416
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Crossville, AL, USA
Phone
2565287842
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$104,292
Expenses
$59,183
Assets
$442,987
Liabilities
$38,139

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

Leadership & pay

5 people listed

Highest reported compensation

  • DAWN KNOX (TRUSTEE): $622,763 total reported compensation
  • ADAM WALKER (TRUSTEE): $432,257 total reported compensation
  • LOGAN KNOX (TRUSTEE): $182,645 total reported compensation

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

Overview

Mission

The trust's primary exempt purpose is to provide medical assistance to needy persons and to fund scholarships for the auburn university poultry science school.

What it reported doing in 2025

D & f charity trust provides medical equipment, supplies, support and other items to persons with special needs.d & f charity trust also provides scholarships to the auburn university poultry science department to promote and maintain a quality education and study of areas associated with the poultry science.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - A large share of total spending goes to programs and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 46
  • Accountability: 12
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.7%; rating input score 53
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 9.9%; rating input score 10; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.3%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 7.49; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 42.3% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 15.6% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 52.7% of revenue deployed · 92.8% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $623K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 10/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.