James Rushton I Foundation

Nonprofit profile at a glance

EIN
630955085
IRS 990-PF coverage
2023–2025
Forms available
Form 990 2022, Form 990-PF 2025
Location
Birmingham, AL, USA
Phone
2053221951
Rating
90
Verdict
STRONG
Rating confidence
Standard
Sector
Primary, Elementary Schools

Reported finances

Revenue
$2,244,646
Expenses
$1,991,459

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

Overview

Mission

Primary, Elementary Schools

What it reported funding in 2025

The foundation reported 6 grants totaling $1,539,500. The stated grant purposes included to provide quality care and education to children., provide funding to nonprofits creating impact, empowering the people and organizations that best understand how to serve their communities with the resources they need., and to activate recent college graduates to address consequences of poverty., plus 3 other reported purposes.

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 85% 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

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: 93
  • Cost Efficiency: 77
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 65

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 93%; rating input score 93; 37th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 77.3%; rating input score 77; 28th 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: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 20.8; rating input score 65; 65th 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: 93% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 65th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.