J Franklyn Bourne Bar Assoc Scholarship
Nonprofit profile at a glance
- EIN
- 521830185
- IRS 990-PF coverage
- 2014–2019
- Forms available
- Form 990-PF 2019
- Location
- Upper Marlboro, MD, USA
- Phone
- 2069099756
- Rating
- 26
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Private Grantmaking Foundations
Reported finances
- Revenue
- $66,757
- Expenses
- $81,122
Source: IRS Form 990-PF. Selected filing: tax year 2019. Amounts in USD.
Overview
Mission
Private Grantmaking Foundations
What it reported funding in 2019
The foundation reported 7 filed grant rows totaling $12,500. The stated grant purpose was scholarship.
Operating model
- Revenue model
- Donor-supported. 100% of the foundation's positive operating resources came from contributions.
- Distribution model
- No current program activity. The filing reports no charitable disbursements for the current year.
The verdict
REVIEW - The filing identifies who received its grants. A relatively small share of spending goes to grants and the filing reports one or more activities that warrant closer review.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 0
- Transparency: 100
- Compliance: 31
- Endowment Health: NotEnoughData
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 0%; rating input score 0; 18th percentile among comparable filings
Transparency
- Grant recipient disclosure: Yes; rating input score 100
Compliance
- Foundation activity disclosures: 0 of 19 controls in place; rating input score 0
- Property sale or exchange with a disqualified person: Missing
- Borrowing from or lending to a disqualified person: Missing
- Goods, services, or facilities involving a disqualified person: Missing
- Compensation paid to a disqualified person: Missing
- Assets transferred to a disqualified person: Missing
- Payment to a government official: Missing
- Uncorrected prior self-dealing: Missing
- Prior-year undistributed income: Fail
- Excess business holdings: Missing
- Investments that may jeopardize charitable purposes: Missing
- Uncorrected prior-year jeopardizing investments: Missing
- Attempt to influence legislation: Missing
- Attempt to influence an election: Missing
- Individual grants for travel, study or similar purposes: Missing
- Grants outside qualifying charitable organization categories: Missing
- Spending for a noncharitable purpose: Missing
- Funds received for a personal-benefit contract: Missing
- Premiums paid on a personal-benefit contract: Missing
- Prohibited tax-shelter transaction: Missing
- Filing consistency checks: 5; rating input score 62
Endowment Health
- Endowment-health comparison: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Grants: 100% of grant recipient detail disclosed
- Trustees: Filed trustees detail
- Self-dealing: 0% of reviewed questions answered “No”
- Investments: Filed investments detail
- Consistency: 5 of 8 current checks pass · 3 findings to review
- Filing history: 6 filing years from 2014 to 2019
- Contacts: How to reach this organization
- Money network: 7 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 — Cost Efficiency: Grant expense ratio scored 0/100.
- High — Compliance: Foundation activity disclosures: Prior-year undistributed income not reported.
- Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.