Grayson Foundation

Nonprofit profile at a glance

EIN
920701858
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Cleveland, TN, USA
Phone
4234321207
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$59,887
Expenses
$47,186
Assets
$65,802
Liabilities
$300

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

Leadership & pay

5 people listed

Executive titles in this filing

  • GLORIA MOSER (PRESIDENT)
  • CHRIS MOSER (VICE PRESIDENT/SECRETARY)

People named in this filing

  • GLORIA MOSER (PRESIDENT)
  • CHRIS MOSER (VICE PRESIDENT/SECRETARY)
  • JAMIE KYLE (BOARD MEMBER)

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 show god's love and to honor grayson's life through memorial scholarships to students at cleveland high school and to provide financial assistance to families in cleveland Tennessee who have a child currently in cancer treatment.

What it reported doing in 2025

To show god's love and to honor grayson's life through memorial scholarships to students at cleveland high school and to provide financial assistance to families in cleveland, tn who have a child currently in cancer treatment.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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 revenue comfortably covers expenses. 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: 14
  • Transparency & Controls: 82
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.3%; rating input score 13
  • Program expense ratio: 16.9%; rating input score 17

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 21.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -54.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -10.8% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 13.3% of revenue deployed · 16.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 13/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.