Emma L Cunningham Memorial Scholarship Fund Inc
Nonprofit profile at a glance
- EIN
- 274654091
- IRS 990-EZ coverage
- 2013–2025
- Forms available
- Form 990-EZ 2025
- Location
- Brooklyn, NY, USA
- Phone
- 2017241171
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $9,333
- Expenses
- $5,466
- Assets
- $21,425
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- Wayne Cunningham (Executive Dir.)
- Sarah Smith-Elk (Trustee)
- Paul Boulifard (Trustee)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide scholarship assistance to qualified individuals.
What it reported doing in 2025
Maintenance of website to inform the public of the availability and purpose of the scholarship fund and instruct individuals how to qualify and apply for the scholarship.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 13
- Transparency & Controls: 82
- Sustainability: 71
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10.3%; rating input score 10
- Program expense ratio: 17.7%; rating input score 18
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 41.4%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 3.92; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 11.4% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 13.6% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 10.3% of revenue deployed · 17.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $965 in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 13 filing years from 2013 to 2025
- 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.
- High — Financial Efficiency: Mission deployment rate scored 10/100.
- High — Financial Efficiency: Program expense ratio scored 18/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 56/100.