Friends of the Nursery

Nonprofit profile at a glance

EIN
751990445
IRS 990-PF coverage
2015–2015
Forms available
Form 990-PF 2015
Location
Dallas, TX, USA
Phone
9724040857
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$0
Expenses
$4,414

Source: IRS Form 990-PF. Selected filing: tax year 2015. Amounts in USD.

Overview

Mission

Kindergarten, Preschool, Nursery School, Early Admissions

What it reported funding in 2015

The foundation reported 3 filed grant rows totaling $3,600. The stated grant purposes included community awareness and continuing education.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this foundation funds its work.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

REVIEW - The filed numbers largely add up and a large share of spending goes to grants. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 82
  • Transparency: NotEnoughData
  • Compliance: 100
  • Endowment Health: 4

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 81.6%; rating input score 82; 58th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Foundation 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
    • 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: 6; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 4; 4th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: Filed grants detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 4th percentile for endowment coverage
  • Consistency: 6 of 6 current checks pass
  • Contacts: How to reach this organization
  • Money network: 4 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 — Endowment Health: Endowment-health comparison scored 4/100.