J & W Charitable Trust

Nonprofit profile at a glance

EIN
460511105
IRS 990-PF coverage
2010–2023
Forms available
Form 990-PF 2023
Location
Dundee, OR, USA
Phone
5035379147
Rating
95
Verdict
STRONG
Rating confidence
Standard
Sector
Private Independent Foundations

Reported finances

Revenue
$0
Expenses
$4,129

Source: IRS Form 990-PF. Selected filing: tax year 2023. Amounts in USD.

Overview

Mission

Private Independent Foundations

What it reported funding in 2023

The foundation reported 16 grants totaling $3,503. The stated grant purposes included housing assistance, domestic violence victim assistance, and food assistance, plus 9 other reported purposes.

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 85% 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. No material rating questions were generated from the available inputs.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 85
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 83

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 33rd percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 84.8%; rating input score 85; 67th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B 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
    • Grants to individuals: Pass
    • Grants to organizations: 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: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: 15.14; rating input score 83; 83rd 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: 83th percentile for endowment coverage
  • Consistency: 8 of 8 current checks pass
  • Filing history: 14 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 16 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.