Joseph Oberholtzer Foundation

Nonprofit profile at a glance

EIN
874158188
IRS 990-PF coverage
2023–2023
Forms available
Form 990-PF 2023
Location
Kamas, UT, USA
Phone
5033450652
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$0
Expenses
$15,000

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

Overview

Mission

Joseph Oberholtzer Foundation is a nonprofit. Location: Kamas, UT. EIN 874158188. Tax year 2023 Form 990-PF reports $0 revenue and $15K expenses.

What it reported funding in 2023

The foundation reported 2 grants totaling $15,000. The stated grant purpose was general fund.

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 100% of its reported charitable disbursements as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of spending goes to grants. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 100
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 38

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 100%; rating input score 100; 99th 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: 12.01; rating input score 38; 38th 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: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Consistency: 8 of 8 current checks pass
  • 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.
  • 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.

  • Moderate — Endowment Health: Endowment-health comparison scored 38/100.