Massey Rose Foundation

Nonprofit profile at a glance

EIN
880742189
IRS 990-PF coverage
2022–2024
Forms available
Form 990-PF 2024
Location
Joaquin, TX, USA
Phone
9362482329
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$392,132
Expenses
$468,059

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Fund Raising and Fund Distribution

What it reported funding in 2024

The foundation reported 7 grants totaling $235,000. The stated grant purposes included the nisd education foundation connects community resources with the needs of the school district in order to support the mission? ? of nisd?. ? the foundation uses funding to enhance and complement that mission?, ? understanding that everyone in the community is responsible for creating a quality educational system?.?, our mission is to support the families of veterans and first responders of nacogdoches county, who have been killed or injured in the line of duty, by raising and distributing funds for school, training, or other unmet needs., and the mission of christ church is to worship, evangelize, serve, educate, and gather together in celebration of god's love., plus 4 other reported purposes.

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

MIXED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 50
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 29

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 50.2%; rating input score 50; 54th 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 0.13; rating input score 29; 29th 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”
  • Investments: 29th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 2 filing years from 2022 to 2024
  • 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.

  • Review — Cost Efficiency: Grant expense ratio scored 50/100.
  • High — Endowment Health: Endowment-health comparison scored 29/100.