Epsilon Gamma Boule Foundation James W Thomas

Nonprofit profile at a glance

EIN
850572460
IRS 990-PF coverage
2022–2025
Forms available
Form 990-PF 2025
Location
Hillsborough, NC, USA
Phone
9195931172
Rating
91
Verdict
STRONG
Rating confidence
Standard
Sector
Single Organization Support

Reported finances

Revenue
$8,500
Expenses
$10,228

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

Overview

Mission

Single Organization Support

What it reported funding in 2025

The foundation reported 8 filed grant rows totaling $7,507. The stated grant purposes included blue ribbon-advocate program, leadership scholarship payment for joshua elien, and archon parent's memoriam donation, plus 2 other reported purposes.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 73% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filed numbers largely add up. The available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 73
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 67

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 48th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 73.4%; rating input score 73; 62nd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 18 of 18 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: NotApplicable
    • 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
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 4.19; rating input score 67; 67th 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: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 67th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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 — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.