James M Mcnamara Tuw

Nonprofit profile at a glance

EIN
056006982
IRS 990-PF coverage
2014–2020
Forms available
Form 990-PF 2020
Location
Providence, RI, USA
Phone
8888663275
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$190,519
Expenses
$77,722

Source: IRS Form 990-PF. Selected filing: tax year 2020. Amounts in USD.

Overview

Mission

James M Mcnamara Tuw is a nonprofit. Location: Providence, RI. EIN 056006982. Tax year 2020 Form 990-PF reports $191K revenue and $77.7K expenses.

What it reported funding in 2020

The foundation reported 1 grant totaling $39,926. The stated grant purpose was unrestricted general.

Operating model

Revenue model
Investment-supported. 99% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 76% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

MIXED - The filing identifies who received its grants and the filed numbers largely add up. 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: 51
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 94

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 51.4%; rating input score 51; 13th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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: Fail
    • 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: 57.82; rating input score 94; 94th 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
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 94th percentile for endowment coverage
  • Consistency: 8 of 8 current checks pass
  • Filing history: 2 filing years from 2014 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Cost Efficiency: Grant expense ratio scored 51/100.
  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.