Helen H Smith Trust Prosperity Bank Trustee
Nonprofit profile at a glance
- EIN
- 746134322
- IRS 990 coverage
- 2018–2025
- Forms available
- Form 990 2025, Form 990-EZ 2012, Form 990-N 2017
- Location
- Victoria, TX, USA
- Phone
- 3615741645
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $86,643
- Expenses
- $158,518
- Assets
- $505,263
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Funding of scholarships
Operating model
- Revenue model
- Other-operating. 79% of the money available for current operations came from other operating revenue.
- Distribution model
- Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 87.8%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- Governance controls: 1 of 9 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -83%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 3.19; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 6.2%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 1.8% per year; rating input score 100; 54th percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 11.5% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 87.8% of spending went to programs
- Governance: 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $139K in reported program spending
- Leadership: top reported pay $10K · 1 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2018 to 2025
- Contacts: How to reach this organization
- Money network: 6 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 — Sustainability: Operating margin scored 20/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- High — Sustainability: Officer compensation ratio scored 13/100.