Elizabeth Collins Liver Memorial Tr C/o Robertson Banking Company

Nonprofit profile at a glance

EIN
636196006
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Demopolis, AL, USA
Phone
3342896729
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations
Affiliation
Christianity

Reported finances

Revenue
$961,644
Expenses
$328,431
Assets
$6,985,377
Liabilities
$0

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

Leadership & pay

2 people listed

People named in this filing

  • ROBERTSON BANKING COMPANY (TRUSTEE)
  • ARETHA MUHAMMAD (PRINCIPAL OF)

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

Continued operations to carry-out tax exempt purposes of the liver trust, including but not limited to, managing the trust's funds to generate and distrubute 60% of the net income to judson college and 40% of the net income to gallion baptist church. Said distributions constitute the largest amountof support generated by any other single organization supporting judson college and gallion baptist . Church.

What it reported doing in 2025

Continued operations to carry out tax exempt purposes of the liver trust, including but not limited to, managing the trust's funds to generate and distribute 40% of the net income to gallion baptist church. Said distribution constitutes the largest amount of support generated by any other single organization supporting gallion baptist church.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 86
  • Accountability: 6
  • Sustainability: 92
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 67.6%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.5%; rating input score 99; 50th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 65.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 21.27; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 67.6% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $222K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.