Eby-brown Foundation
Nonprofit profile at a glance
- EIN
- 363331104
- IRS 990-PF coverage
- 2010–2021
- Forms available
- Form 990-PF 2021
- Location
- Naperville, IL, USA
- Phone
- 6307782800
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Standard
Reported finances
- Revenue
- $100,452
- Expenses
- $116,836
Source: IRS Form 990-PF. Selected filing: tax year 2021. Amounts in USD.
Overview
Mission
Eby-brown Foundation is a nonprofit. Location: Naperville, IL. EIN 363331104. Tax year 2021 Form 990-PF reports $100K revenue and $117K expenses.
What it reported funding in 2021
The foundation reported 2 grants totaling $29,000. The stated grant purpose was general operating expenses.
Operating model
- Revenue model
- Other-operating. 98% of the foundation's positive operating resources came from other operating revenue.
- Distribution model
- Grant intermediary. The foundation distributed 95% 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. A relatively small share of spending goes to grants and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Grant Deployment: 74
- Cost Efficiency: 25
- Transparency: 100
- Compliance: 100
- Endowment Health: 93
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: 73.9%; rating input score 74; 15th percentile among comparable filings
Cost Efficiency
- Grant expense ratio: 24.8%; rating input score 25; 9th percentile among comparable filings
Transparency
- Grant recipient disclosure: Yes; rating input score 100
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: 44.6; rating input score 93; 93rd 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: 73.9% grant deployment rate
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 93th percentile for endowment coverage
- Consistency: 10 of 10 current checks pass
- Filing history: 10 filing years from 2010 to 2021
- Contacts: How to reach this organization
- Money network: 2 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.
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 — Cost Efficiency: Grant expense ratio scored 25/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.